§ 26-51-716 - Sales of tangible personal property. - Arkansas Statutes

26-51-716. Sales of tangible personal property.

Sales of tangible personal property are in this state if:

(a) The property is delivered or shipped to a purchaser, other than the United States Government, within this state regardless of the f.o.b. point or other conditions of the sale; or

(b) The property is shipped from an office, store, warehouse, factory, or other place of storage in this state and:

(1) The purchaser is the United States Government; or

(2) The taxpayer is not taxable in the state of the purchaser.