{"data":{"id":"us-ar/ark.-code-ann.-4-27-1903","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 4-27-1903","heading":"Definitions","body":"As used in this subchapter: (1) \"Business\" means a person or entity that: (A) Performs a service or engages in a trade for profit and is required by the Internal Revenue Service to file a: (i) Schedule C, Form 1040, Profit or Loss From Business, or its equivalent or successor form; (ii) Schedule E, Form 1040, Supplemental Income and Loss, or its equivalent or successor form; or (iii) Schedule F, Form 1040, Profit or Loss From Farming, or its equivalent or successor form, for that activity; or (B) Is organized as a business under this chapter, including an entity that is required to file an annual report with the Secretary of State, whether or not the entity performs a service or engages in a trade or business for profit; (2) \"State business license\" means any license issued to a business in this state; and (3) \"Wages\" means any remuneration paid for personal services, including commissions and bonuses, and payable in any medium other than cash. Added by Act 2015, No. 1190,§ 2, eff. 7/22/2015.\n\nAs used in this subchapter:\n\n(1) \"Business\" means a person or entity that: (A) Performs a service or engages in a trade for profit and is required by the Internal Revenue Service to file a: (i) Schedule C, Form 1040, Profit or Loss From Business, or its equivalent or successor form; (ii) Schedule E, Form 1040, Supplemental Income and Loss, or its equivalent or successor form; or (iii) Schedule F, Form 1040, Profit or Loss From Farming, or its equivalent or successor form, for that activity; or (B) Is organized as a business under this chapter, including an entity that is required to file an annual report with the Secretary of State, whether or not the entity performs a service or engages in a trade or business for profit;\n\n(A) Performs a service or engages in a trade for profit and is required by the Internal Revenue Service to file a: (i) Schedule C, Form 1040, Profit or Loss From Business, or its equivalent or successor form; (ii) Schedule E, Form 1040, Supplemental Income and Loss, or its equivalent or successor form; or (iii) Schedule F, Form 1040, Profit or Loss From Farming, or its equivalent or successor form, for that activity; or\n\n(i) Schedule C, Form 1040, Profit or Loss From Business, or its equivalent or successor form;\n\n(ii) Schedule E, Form 1040, Supplemental Income and Loss, or its equivalent or successor form; or\n\n(iii) Schedule F, Form 1040, Profit or Loss From Farming, or its equivalent or successor form, for that activity; or\n\n(B) Is organized as a business under this chapter, including an entity that is required to file an annual report with the Secretary of State, whether or not the entity performs a service or engages in a trade or business for profit;\n\n(2) \"State business license\" means any license issued to a business in this state; and\n\n(3) \"Wages\" means any remuneration paid for personal services, including commissions and bonuses, and payable in any medium other than cash.","path":["AR Code","Title 4","Chapter 27","Subchapter 19"],"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":"6545fefd288a50d33bcb29b8469c6ce2c5818bfe3025d83bbc150c925950e6b6","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-4-27-1902","next":"us-ar/ark.-code-ann.-4-27-1904"},"notice":"GroundRules: Original legal text. Not legal advice."}