Arkansas Code
Subchapter 2 - Definitions
§ 11-10-209. Employer

As used in this chapter, unless the context clearly requires otherwise, “employer” means:
(1) Any individual or employing unit which, for some portion of ten (10) or more days, whether the days are or were consecutive, within the current or the preceding calendar year, has or had in employment one (1) or more individuals irrespective of whether the same individuals are or were employed in each day;
(2) Any employing unit for which service in employment as defined in § 11-10-210(a)(2) is performed, except as provided in subdivision (5) of this section;
(3) Any employing unit which is a nonprofit organization and for which service in employment includes, but is not limited to, service in employment as defined in § 11-10-210(a)(5), except as provided in subdivisions (4)(B) and (5)(B) of this section;
(4)
(A) Any employing unit for which agricultural labor as defined in § 11-10-210(a)(5) is performed.
(B) In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under subdivisions (1)-(3) or subdivision (5)(A) of this section, the wages earned or the employment of an employee performing service in agricultural labor shall not be taken into account. If an employing unit is determined an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of subdivision (1) of this section;

(5)
(A) Any employing unit for which domestic service in employment as defined in § 11-10-210(a)(6) is performed.
(B) In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under subdivisions (1)-(3) or subdivision (4)(A) of this section, the wages earned or the employment of an employee performing domestic service shall not be taken into account;

(6) Any individual or employing unit which acquired the organization, trade, or business, or substantially all of the assets thereof, of another which at the time of the acquisition was an employer subject to this chapter;
(7) Any individual or employing unit that acquired the organization, trade, or business, or substantially all the assets thereof, of another employing unit, if the employment record of the individual or employing unit subsequent to the acquisition, together with the employment record of the acquired unit prior to the acquisition, both within the same calendar year, would be sufficient to constitute an employing unit an employer under subdivision (1) of this section;
(8) Any employing unit not an employer by reason of any other subdivision of this section:
(A) For which, within either the current or preceding calendar year, service is or was performed with respect to which the employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund; or
(B) Which, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required pursuant to the act to be an employer under this chapter;

(9) For the effective period of its election pursuant to § 11-10-403, any employing unit which has elected to become subject to this chapter; and
(10) For the purposes of subdivisions (1) and (3) of this section, employment shall include service that would constitute employment but for the fact that the service is deemed to be performed entirely within another state pursuant to an election under an arrangement entered into, in accordance with § 11-10-544(a), by the Director of the Division of Workforce Services and any agency charged with the administration of any other state or federal unemployment compensation law.