As used in this subchapter, 'contractors' means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018.Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129. As used in this subchapter, 'contractors' means consumers of tangible personal property, specified digital products, or a digital code used or consumed in the performance of a contract in this state and of tangible personal property, specified digital products, or a digital code stored for use or upon which the contractors may exercise any right or power in this state.Amended by Act 2017, No. 141,§ 58, eff. for tax years beginning on and after 1/1/2018.Acts 1965, No. 125, § 1; A.S.A. 1947, § 84-3129.
Arkansas Legal Code