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 4.26-51-702 - Solicitation of Orders

Universal Citation: AR Admin Rules 4.26-51-702

Current through Register Vol. 49, No. 9, September, 2024

For in-state activity to be protected under 15 U.S.C. § 381, it must be limited solely to the solicitation of orders that if approved, will be filled by shipment or delivery from a point outside of Arkansas. "Ancillary" activities described in 5. 26-51-702, "de minimis" activities described in 6. 26-51-702 and those activities conducted by independent contractors described in 7. 26-51-702 are protected activities which, by themselves, will not establish nexus. "Solicitation" means

(1) speech or conduct that explicitly or implicitly invites an order and

(2) activities that neither explicitly nor implicitly invite an order, but are entirely ancillary (that is, related) to requests for an order.

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