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 3.26-51-702 - Nature of Property Being Sold
Universal Citation: AR Admin Rules 3.26-51-702
Current through Register Vol. 49, No. 9, September, 2024
Only the solicitation to sell tangible personal property is afforded protection under 15 U.S.C. § 381. Therefore, the leasing, renting, licensing or other disposition of tangible personal property, or transactions involving intangibles, such as franchises, patents, copyrights, trade marks, service marks and the like, or any other type of property, are not protected activities under 15 U.S.C. § 381.
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