{"data":{"id":"us-ar/ark.-code-ann.-26-51-717","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-717","heading":"Sales - Income-producing activity","body":"Sales, other than sales of tangible personal property, are in this state if:\n\n(a) the income-producing activity is performed in this state; or\n\n(b) the income-producing activity is performed both within and without the state, in which event the portion of income allocable to this state shall be the percentage that is used in the formula for allocating income to Arkansas during the year of the sale.","path":["AR Code","Title 26","Chapter 51","Subchapter 7"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"569fa0a3e8a909b5e755b7bbb12f9c8a6e277fd2e407415449715f56fea3d41e","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-716","next":"us-ar/ark.-code-ann.-26-51-718"},"notice":"GroundRules: Original legal text. Not legal advice."}