§ 26-53-201. Definition.

AR Code § 26-53-201 (2018) (N/A)
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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 contractor may exercise any right or power in this state.