Pursuant to the authority provided in Ark. Code Ann. These products are created in digital form and are eligible for copyrighting under the copyrighting laws of the United States. Outlets for digital content products may include broadcast television, corporate presentations, cable shows, advertising, video games, movies and themed entertainment outlets. Media transformation into digital content may include film, video or written materials.
Distribution centers can have no retail sales to the general public.
Office sector businesses can have no retail sales to the general public. This SIC code includes companies that operate terminal facilities used by highway-type property carrying vehicles and includes terminals which provide maintenance and service for motor vehicles. It does not include terminals operated by motor freight transportation companies for their own use. It is the intent of the tuition reimbursement tax credit program that the eligible company's arrangement with its employee require the employee to complete the employee's financial arrangement with the school for the payment of the employee's tuition, books, and fees at the beginning of the course and that the company reimburse the employee after the employee completes the course to the satisfaction of the company. Courses taken by an employee must be directly related to the company's business or industry.