Ark. Code § 26-53-201

Current with legislation from 2024 effective through May 3, 2024.

Section 26-53-201 - Definition

As used in this subchapter, "contractors" means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.

Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018.

Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129.