2.26 Ark. Code R. 51-702
Current through Register Vol. 49, No. 9, September, 2024
Generally, a taxpayer has nexus with Arkansas if its business activity in Arkansas goes beyond the mere solicitation of orders for the sale of tangible personal property as set forth in Public Law 86-272, which is codified at 15 U.S.C. § 381.
2.26 Ark. Code R. 51-702