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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 5 - STATE TAXES (§§ 26-50-101 — 26-65-108)
Chapter 53 - COMPENSATING OR USE TAXES (§§ 26-53-101 — 26-53-303)
Subchapter 2 - CONTRACTORS (§§ 26-53-201 — 26-53-204)
Section 26-53-201 - Definition
Universal Citation:
AR Code § 26-53-201 (2023)
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on the American Association of Law Libraries Universal Citation Guide and is not
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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.
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.
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