Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 7 - Uniform Division of Income for Tax Purposes Act > § 26-51-717 - Sales -- Income-producing activity.

§ 26-51-717 - Sales -- Income-producing activity.

26-51-717. Sales -- Income-producing activity.

Sales, other than sales of tangible personal property, are in this state if:

(a) The income-producing activity is performed in this state; or

(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.