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2014 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating Or Use Taxes
Subchapter 2 - Contractors
§ 26-53-201 - Definition.

AR Code § 26-53-201 (2014) What's This?

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

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