Ark. Code Ann. § 26-52-521 (2020)
Sourcing of sales — Definitions
History. Acts 2003, No. 1273, § 11; 2007, No. 860, § 1; 2009, No. 384, § 8; 2017, No. 141, §§ 39-41.
Amendments. The 2009 amendment rewrote (i).
The 2017 amendment inserted “from which the specified digital products or the digital code was first available for transmission by the seller” in (b)(5); and, in (c) and (f)(1)(A), inserted “specified digital products, or a digital code”.
Effective Dates. Acts 2017, No. 141, § 63, as amended by Acts 2017, No. 596, § 1: “Sections 2 through 61 of this act are effective for tax years beginning on and after January 1, 2018.”
Research References
ALR.
Validity, Construction, and Application of Sales, Use, and Utility Taxes on Retail Transactions of Internet Sellers and Internet Access Providers. 30 A.L.R.6th 341.