Ark. Code § 26-51-709
Current with legislation from 2024 Fiscal and Special Sessions.
For the tax year beginning January 1, 2021, all business income shall be apportioned to this state by multiplying the income by a fraction, the numerator of which is the total sales of the taxpayer in this state during the tax period and the denominator of which is the total sales of the taxpayer everywhere during the tax period.
Ark. Code § 26-51-709