Ark. Code § 26-53-201
Current with legislation from 2024 Fiscal and Special Sessions.
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.
Ark. Code § 26-53-201