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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 53 - Compensating or Use Taxes
Subchapter 2 - Contractors
§ 26-53-201. Definition
Universal Citation:
AR Code § 26-53-201 (2020)
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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.
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