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.
Definition
Ark. Code Ann. § 26-53-201 — under Compensating or Use Taxes.
Ark. Code Ann. § 26-53-201