Ark. Code R. 26-51-902 - 1(6) (1997) - Employer

An "employer" is any employer, whether a resident or *nonresident of Arkansas, who:

(a) Is carrying on business activity within Arkansas;

or

b) Is receiving income from sources located within Arkansas;

and

c) Has control, either directly or through an officer or agent, over the payment of wages to an individual for services performed by such individual within Arkansas .

• Nonresident employers include both transient employers and those employers carrying on business activity within Arkansas or receiving income from sources within Arkansas on a long-term (nontransient) basis.