Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-702 - APPORTIONMENT - DETERMINATION OF NEXUS
Rule 2.26-51-702 - Nexus Generally
Universal Citation: AR Admin Rules 2.26-51-702
Current through Register Vol. 49, No. 9, September, 2024
Generally, a taxpayer has nexus with Arkansas if its business activity in Arkansas goes beyond the mere solicitation of orders for the sale of tangible personal property as set forth in Public Law 86-272, which is codified at 15 U.S.C. § 381.
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