Ark. Code R. 26-51-902 - 1(12) (1997) - *transient Employer

A "transient employer" is an employer who:

a) Is not a resident of Arkansas;

and

b) Temporarily engages in any activity within Arkansas for the purpose of producing income for the employer. A temporary engagement is one which, as of any date, cannot reasonably be expected to continue for a period of eighteen (18) consecutive months.

• See Also 1.26-51-908(b)