Ark. Code Ann. § 17-49-103: Definitions

As used in this subchapter:

(1) "Person" means any individual, corporation, partnership, association, or other entity;

(2) "Temporary or transient business" means any business conducted for the sale or offer for sale of goods, wares, or merchandise that is carried on in any building, structure, motor vehicle, railroad car, or real estate for a period of less than six (6) months in each year without written evidence of a right to occupy the premises on which a person is conducting business; and

(3) "Transient merchant" means any person, firm, corporation, partnership, or other entity that engages in, does, or transacts any temporary or transient business in the state, either in one (1) locality or in traveling from place to place in the state, offering for sale or selling goods, wares, merchandise, or services.