The exemptions provided under this chapter do not apply to an out-of-state business or out-of-state employee that remains in the state after a disaster response period with respect to activities conducted in this state after the disaster response period.
Business or employee activity after disaster response period
Ark. Code Ann. § 12-88-106 — under Business Rapid Response to State Disasters Facilitation Act.
Ark. Code Ann. § 12-88-106