AR Code § 26-26-1601 (2020)
2020 Arkansas Code|Title 26 - Taxation|Subtitle 3 - Administration of Local Taxes|Chapter 26 - Assessment of Taxes|Subchapter 16 - Utilities and Carriers Generally|§ 26-26-1601. Applicability

 For the purpose of assessment and taxation, any person, firm, company, copartnership, cooperative, association, or corporation, wherever organized or incorporated, engaged in the business of:   (1) Transmitting natural gas or oil through pipelines, within, into, from, or through this state, or owning or having control of pipelines for those purposes, except integrated utility companies, shall be deemed to be a pipeline company;  (2) Operating within, into, from, or through this state, a railroad, authorized by the laws of this state, shall be deemed to be a railroad company;  (3) Operating within, into, from, or between cities, towns, and villages of this state, a street, suburban, or interurban railway, whether cars used are propelled by electricity or other motor power, shall be deemed to be a street, suburban, or interurban railway;  (4) Conveying within, into, from, or through this state or any part thereof, money, merchandise, or effects of any kind by express or contracts with any railroad or steamboat company, or the managers, lessees, agents, or receivers thereof, not including railroads or steamboats engaged in the ordinary transportation of merchandise or property in this state, shall be deemed to be an express company;  (5) Operating within, into, from, or through this state, sleeping cars, dining cars, palace cars, or parlor cars, shall be deemed to be a sleeping car company;  (6) Intercounty transporting for hire within, into, from, or through this state, passengers and property by motor vehicle over the public highways of this state, except taxicab companies, shall be deemed to be an intercounty bus line company;  (7) Intercounty transporting for hire within, into, from, through, or across this state, property by motor vehicle over the public highways of this state, or transporting for hire by motor vehicle property over the public highways of this state, though neither loading nor unloading the property within the State of Arkansas, shall be deemed to be an intercounty motor freight carrier company;  (8) Transporting for hire within, into, from, through, or over this state, by regulated airlines passengers or property, shall be deemed to be an airline company;  (9) Permitting passage or of conducting or transporting passengers or property across any waterway within this state by means of a bridge, boat, or other watercraft for which a toll or fee is charged, shall be deemed to be a ferry or a toll bridge company;  (10) Transporting for hire property by boat, barge, or other watercraft over any waterway whether natural or artificial, within this state, shall be deemed to be a water transportation company;  (11) Permitting passage over or of conducting or transporting passengers or property over any road in this state for the use of which a toll is taken, shall be deemed to be a toll road company;  (12) Transmitting within, into, from, or through this state, telegraphic messages, shall be deemed to be a telegraph company;  (13) Transmitting for hire within, into, from, or through this state, telephonic messages, shall be deemed to be a telephone company;  (14) Generating, conducting, or distributing electric power within, into, from, or through this state, for the purpose of supplying to utilities for resale or to the public electricity for light, heat, or power purposes, shall be deemed to be an electric power company;  (15) Conducting or distributing artificial or natural gas within, into, from, or through this state, pipe or tubing for resale to the public for light, heat, or power purposes, shall be deemed to be a gas company; and  (16) Conducting or distributing water within, into, from, or through this state, through pipe or tubing to the public, shall be deemed to be a water company.