5.26 Ark. Code R. 51-702
Ancillary activities are those activities that serve no independent business function for the seller apart from their connection to the solicitation of orders. "Ancillary" activities are related solely to the solicitation of orders. Activities that a seller engages in apart from soliciting orders shall not be considered as ancillary to the solicitation of orders. The mere assignment of certain activities to sales personnel does not, merely by such assignment, make such activities ancillary to the solicitation of orders. Activities that seek to "promote" sales, such as some marketing activities, are not ancillary, as 15 U.S.C. § 381 does not protect activity that facilitates sales; 15 U.S.C. § 381 only protects ancillary activities that facilitate the request for an order. Engaging in activities which do not fall within the foregoing definition of 'solicitation" will cause the taxpayer to lose the protection afforded by 15 U.S.C. § 381 unless the disqualifying activities, taken together, are "de minimis" as described in 6. 26-51-702.
5.26 Ark. Code R. 51-702