The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation, and the denominator of which is the total compensation paid everywhere during the tax period.
Structure Arkansas Code
Subchapter 7 - Uniform Division of Income for Tax Purposes Act
§ 26-51-702. Apportionment of net income authorized
§ 26-51-703. Taxpayer taxable in another state
§ 26-51-704. Nonbusiness income
§ 26-51-707. Interest and dividends
§ 26-51-709. Business income. [Effective until January 1, 2021.]
§ 26-51-709. Business income. [Effective January 1, 2021.]
§ 26-51-710. Real and tangible personal property — Factor. [Repealed effective January 1, 2021.]
§ 26-51-711. Original cost of property — Annual rental rate. [Repealed effective January 1, 2021.]
§ 26-51-712. Average value of property. [Repealed effective January 1, 2021.]
§ 26-51-713. Payroll factor. [Repealed effective January 1, 2021.]
§ 26-51-715. Sales factor. [Repealed effective January 1, 2021.]
§ 26-51-716. Sales of tangible personal property