Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-715 - SALES FACTOR
Rule 4.26-51-715 - Numerator
Universal Citation: AR Admin Rules 4.26-51-715
Current through Register Vol. 49, No. 9, September, 2024
The numerator of the sales factor shall include gross receipts attributable to Arkansas and derived by the taxpayer from transactions and activity in the regular course of its trade or business. All interest income, service charges, carrying charges, or time-price differential charges incidental to such gross receipts shall be included regardless of (1) the place where the accounting records are maintained or (2) the location of the contract or other evidence of indebtedness.
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