Linkedin
X
Facebook
Substack
MuckRack
How To Get An Arkansas Sales Tax Permit (Updated: Mar. 2026)
Exclusive BizReport Offer!
Start your LLC with ZenBusiness for $0 plus state fee.
2026 Arkansas LLC Guides
Once you’ve completed your Articles of Organization filing and sent it to the Arkansas Secretary of State (SOS), your Limited Liability Company (LLC) is officially recognized as a separate legal entity. Following this, you must complete several mandatory state procedures when operating in the state.
If your LLC makes taxable sales in Arkansas, you must acquire a Sales and Use Tax Permit from the Arkansas Department of Finance and Administration (DFA). To do this, you register online using the Arkansas Taxpayer Access Point (ATAP).
In this article, I’ve explained everything you need to know about the Arkansas Sales Tax Permit. You’ll learn about who needs to register, how to apply, and the common mistakes to avoid.
Deal Alert! ZenBusiness will form your LLC for $0 plus state fee.
FREE expert guidance, only for BizReport readers, to start a compliant LLC.
Arkansas Sales Tax Permit Overview
Note: The official Sales Tax term in Arkansas is the Gross Receipts Tax. This indicates the tax imposed on the seller’s gross taxable sales revenue.
Therefore, the terms “Gross Receipts Tax Permit” and “Sales Tax Permit” are the same thing. I’ve used the term “Sales Tax Permit” throughout my article for consistency.
Under the Arkansas Code Annotated (A.C.A.) § 26-52-201, Arkansas requires that all businesses engaging in taxable activities must collect and remit Sales Tax to the relevant authority. To do this, they must first obtain a Sales Tax Permit.
A separate permit is required for each business location, and each permit must be displayed conspicuously. The registration fee is a one time payment of $50, and there is no renewal fee.
In addition to engaging in taxable sales, your LLC’s sales tax obligation is determined by whether it has nexus in Arkansas. A brief overview of Arkansas nexus standards is provided below, with more detailed explanations later.
| Nexus Type | Description |
|---|---|
| Physical nexus | Operating an office, store, or warehouse in Arkansas. Storing inventory or equipment in Arkansas. Making sales or deliveries using employees or vehicles based in Arkansas. |
| Economic nexus | $100,000 or more in Arkansas sales during the current or previous calendar year. OR 200 or more separate Arkansas transactions during the current or previous calendar year. |
The statewide Sales and Use Tax rate is currently set at 6.5%. Alongside this, you need to pay a Local Sales and Use Tax. These rates vary depending on your operating location.
The Arkansas DFA will assign your LLC a single Sales and Use Tax Permit Number. Once assigned, you’ll conduct all your Sales Tax related obligations through it.
How To Get A Sales Tax Permit In Arkansas
You must apply online using the ATAP portal to get your Sales Tax Permit for your Arkansas LLC. You can no longer use the paper submission method on the Arkansas DFA’s website.
I’ve discussed how to apply for a Sales Tax Permit in Arkansas in the sections below.
Note: The instructions below apply to newly-formed Arkansas LLCs that do not yet have any tax obligations with the DFA.
You can use the ATAP Access Request website if you have already filed with Arkansas.
To begin, go to the ATAP and click “Register a Business.”
The system should show a single application used to open multiple Arkansas tax accounts. This should include the Gross Receipts (Sales Tax) account. You’ll choose your specific tax types later in the filing process.
Click “Next” to begin your filing process. Then, follow my step-by-step breakdown below.
1. Confirm Your Remote Seller Status
In the first section, indicate if you’re a remote seller or marketplace facilitator. This article is exclusively for domestic sellers. Therefore, click “No” and continue to the next step.
2. Voluntary Disclosure Section
You’re completing a standard tax registration, so select “No” and continue. The voluntary disclosure program is for businesses correcting past tax noncompliance.
3. Choose Your LLC Business Structure
Next, choose your Type of LLC Ownership from the dropdown menu:
- Choose “Limited Liability Company” if your LLC has more than one member.
- Choose “Single-Member LLC” if your LLC only has one owner.
Note: Your selected business structure determines the identification number that you can use to register your LLC.
After clicking “Next,” you’ll be asked to enter your LLC’s identification number.
- Single-member LLCs: You have several options. However, I strongly recommend using an Employer Identification Number (EIN).
- Multi-member LLCs: An EIN is required. You do not have the option of using your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), as they’re not allowed.
Recommendation: You should get an EIN first, then return to complete your registration. I’ve explained how everything works, why this matters, and how to apply for it in my Arkansas EIN For LLCs article.
4. Add Your Business Owner Details
After choosing your LLC business structure, you need to add your business owner’s details. Click “Add Owner” to start the process. The system should generate a pop-up asking you to enter your required owner details. This includes your owner type, identification information, contact details, and address.
Verify the address after completing the fields. Then, click “Add” once everything is completed.
You should see your entered information in the Business Owners table. Then you should review your entry for accuracy and add any additional LLC owners (if needed).
Click “Next” to continue once everything is accurate and complete.
5. Provide Your LLC Business Description
Complete the following fields and click “Next”:
- Nature of business: Briefly describe your LLC’s business activities in plain terms without using vague or marketing language. Ensure that it matches your selected NAICS code.
- NAICS code: You can either enter your code manually or click the blue NAICS code link. This allows you to search and select a code that best matches your primary business activities.
- DBA name (if any): Provide your “Doing Business As” name if you operate using a registered fictitious name.
- Date activity begins in Arkansas: State the date that your LLC activity started or the date that you expect to start taxable activity in the state.
- File and pay on ATAP: Select “Yes” to manage your filings and payments directly through the ATAP system. This helps you to maintain compliance in the future.
Tip: Your selected NAICS code must accurately reflect your actual business activities. You may face additional reviews or follow-up questions if you use a misaligned or overly broad code.
6. State Your Business Location Address
Provide your Arkansas business location address in this section. This should include your:
- Street address: Provide your actual operating address (this can NOT be a P.O. box).
- City, state, ZIP code, county: All fields are required.
- Verify address: This is a mandatory verification step.
- Mailing address: Choose “Yes” to auto-fill from your business location. Choose “No” to enter a different mailing address.
Tip: Provide an address consistent with your other registrations to prevent delays or additional reviews.
7. Enter Your Current Contact Information
Next, you must designate a primary contact person to oversee your tax account. Provide the following details:
- Contact type: Choose a role that best fits the person handling your tax. For small LLCs, this is commonly an Owner or Corporate Officer.
- Name and phone number: Ensure that the person is reachable during normal operating hours.
- Email address: The DFA will send official notices and correspondence to this address.
- Fax/Extension: This field is optional.
Tip: Your contact should be someone who can reliably monitor your emails and respond to DFA inquiries. You can change contacts later if needed. However, avoiding missed notices at the start saves you potential hassle at a later date.
8. Select The Applicable Taxes To Register
Select “Sales and Use” under “Excise Taxes” on the Taxes to Register screen. This section is required when applying for your standard Arkansas Sales Tax (Gross Receipts Tax) Permit.
9. Provide Your Sales And Use Tax General Information
The system will auto-fill most fields on this screen based on your provided information. Therefore, you only need to review and confirm the information using the “Yes/No” selections.
- File Sales & Use Tax Returns on ATAP: Choose “Yes” to file and pay online (my recommended option).
- Receive permit by email: Select “Yes” if you want your Sales Tax Permit sent to your email.
- Different location/Mailing/Contact info: Choose “No” if these details are the same as the ones previously entered. Select “Yes” if they differ.
10. Provide Your Sales And Use Tax Additional Information
You must answer several basic operational questions regarding your business. Choose “Yes” or “No” as needed. Make sure you only enter values in the fields that apply to your specific situation.
Note: I highly advise that you answer truthfully and be consistent with earlier filing sections. These questions are used for compliance screening, NOT fee calculation.
- You must add a lease agreement in the attachments step if you’re leasing premises.
- Purchasing assets requires a “Bill of Sale.”
- Choose “No” if any questions don’t apply. Leave the amount at “0.00.”
11. Add Any Sales And Use Tax Special Tax Types
The next section lists the industry-specific Sales Tax add-ons that only apply to certain businesses. Examples include aviation, tourism, short-term rentals, or vending.
- You only need to choose an option if you’re clearly subject to that specific tax.
- Leave all boxes unchecked and click “Next” if none apply to your business.
12. Complete The Sales And Use Tax Sales Of Alcohol Section
Complete this section if your LLC sells or serves alcoholic beverages.
- Select “No” for all questions and click “Next” if alcohol is NOT a part of your business activities.
- Choose “Yes” if you already hold/will obtain the required permit and are legally authorized to sell alcohol.
13. Sales And Use Tax – Marijuana Activity Section
Only fill in this section if you’re a marijuana-related business. Select “Yes” if your LLC is licensed to sell or produce marijuana. Then, enter the required permit information in the applicable sections.
Otherwise, choose “No” and continue.
14. Sales And Use Tax – Services Section
The last Sales and Use Tax section determines if your LLC has Sales and Use Tax obligations related to services and certain purchases.
- Unless specifically listed by law, services are generally NOT taxable in Arkansas.
- Use Tax may apply if you purchase taxable items and/or services from out-of-state sellers without state Sales Tax being charged.
Note: Check carefully before providing your answer. I’ve discussed how to verify which services are taxable in the sections below.
15. Upload Additional Attachments
In this section, upload any additional documents. Examples include a lease agreement (if you lease premises) or a bill of sale (if you’ve purchased assets from an existing business). You can leave this section blank and proceed to the next one if none of these apply.
16. Review And Submit Your Filing
Review your application information. Then, enter and confirm your email and press “Submit.”
17. Get Your Confirmation Notice
Your filing is now completed. You should receive a confirmation notice with your email address and confirmation code.
Key things to note:
- Pay your registration fee online once it’s shown in your ATAP account after 4-5 business days. Alternatively, mail a check or money order to the official DFA address. You should receive a confirmation email at the email address you provided in the Contact Information Section within 24 hours.
- You’ll get your account ID, permit (if applicable), and confirmation documents via mail in approximately 1-2 weeks.
Note: Your application will NOT be processed if you haven’t paid your fee.
How Much Does An Arkansas Sales Tax Permit Cost?
You must pay a one-time, non-refundable $50 registration fee to get your Sales and Use Tax Permit in Arkansas.
Your permit stays active as long as your LLC remains active and in compliance according to state law. Therefore, there is NO renewal fee. Your main ongoing obligation is to file your Sales Tax returns and remit tax as requested.
Note: You still need to file your returns even if you have no tax due ($0) for the current period.
Main Requirements For The Arkansas Sales And Use Tax Permit
ONLY on BizReport: Form your LLC with ZenBusiness for $0 plus state fee.
Get peace of mind when operating your LLC with FREE ZenBusiness professional help.
Simply obtaining your Sales and Use Tax Permit is NOT enough before collecting Sales Tax in the state. Arkansas also imposes strict location and display requirements that must be followed. Failure to do so is treated as a compliance violation, even if your actual permit is valid at the time.
1. You Need A Separate Permit For Each Location
Each LLC business location must be individually registered and permitted under A.C.A. § 26-52-201(b).
Example: Your LLC operates as a retail store in Little Rock and as another retail store in Fayetteville.
- Each business location must have its own permit, even if it operates under the same LLC and files using the same taxpayer account.
- You need to update your tax account using guidance from the Arkansas DFA if you want to add business locations.
2. Display Rules
Your permit must be displayed at your operating location and follow these rules under A.C.A. § 26-52-205:
- It must be clearly visible at all times.
- It must be at the place of business where the permit was issued.
This means that each permit must match each business location.
For example, your retail store in Little Rock and your other store in Fayetteville must each display their own permit that has been issued for their specific locations.
Who Needs An Arkansas Sales Tax Permit?
Arkansas businesses must register for a Sales and Use Tax Permit if they:
- Establish Sales Tax nexus: This may be through a physical presence or remote seller activity.
- Engage in taxable activities: Most goods sales are taxable, while limited services are also taxable.
Note: The DFA’s Sales and Use Tax Rules guide defines different taxable activities.
You can read the Sales and Use Tax FAQ section for further information.
1. Businesses With A Physical Presence In Arkansas
Under the 26 Code of Arkansas Rules (CAR) § 30-102(6)(A), if an LLC starts doing business in the state, it establishes Sales Tax nexus through physical presence. This commonly includes:
- Operating an office, store, or warehouse in the state.
- Storing inventory or equipment in the state.
- Making sales and/or deliveries using staff or vehicles based in Arkansas.
Note: Most Arkansas domestic LLCs fall into this “doing business” category. Therefore, they must register for a Sales and Use Tax Permit.
2. Out-of-State Businesses
Even without a physical state presence, out-of-state businesses may need to register for a Sales and Use Tax Permit if they meet the state’s economic nexus threshold.
An economic nexus is established if the business exceeds the following financial conditions in the current or prior operating year:
- $100,000 in Arkansas sales.
- 200 Arkansas transactions.
Example: Your LLC sells online clothing to customers in Arkansas. You must still register for the Arkansas Sales Tax Permit even if one customer makes a $101,000 purchase or 201 customers make up a total sales value of $10.
What Happens If You Operate Without An Arkansas Sales Tax Permit?
Notice: Your LLC is NOT exempt from the Arkansas Sales Tax obligations if it fails to register for the permit.
If you don’t have a valid Sales Tax Permit, you face criminal exposure as well as administrative liabilities that continue. I’ve discussed the main penalties and consequences below.
1. Failure To Register
Failing to comply with the state’s tax registration requirements is seen as a Class A misdemeanor under A.C.A. § 26-18-206. Each day of noncompliance is treated as a separate offense.
Arkansas law punishes Class A misdemeanors by imposing:
- Up to 1 year of imprisonment (A.C.A. § 5-4-401).
- A fine of up to $2,500 (A.C.A. § 5-4-201).
- Or both.
Note: This judgment ignores your limited liability shield and passes straight to the person responsible for the non-compliance.
2. Failure To File And Pay Your Sales Tax Return
Note: Alongside your criminal liability for non-registration, you face further tax penalties for failing to file and pay your Sales Tax return. This means that you may face multiple penalties at any one time.
Your Arkansas Sales Tax is due once taxable sales occur in the state, regardless of your registration status. The state may assess penalties if returns are not filed or your tax is not paid. This includes penalties of 5% per month (capped at 35%) + interest at the statutory DFA rate until paid. These guidelines are stated under A.C.A. § 26-18-208.
Contact Information For The Arkansas DFA
Contact the Arkansas DFA directly if you have questions regarding your registration or application status.
Tip: Make sure that you have your confirmation number ready when contacting the DFA if your application is in progress.
Arkansas Department of Finance and Administration
Sales and Use Tax Division
Physical address:
Ledbetter Building
1816 W 7th St, Rm 1330
Little Rock, AR 72201
Mailing address:
PO Box 3566
Little Rock, AR 72203
Phone: (501) 682-1895
Email: [email protected]
Send a question for written inquiries and follow-ups.
Frequently Asked Questions
Yes, Arkansas requires you to pay Sales Tax on all taxable activities. Your LLC must register for a Sales Tax Permit to legally collect and remit Sales Tax.
Arkansas charges a one-time, non-refundable $50 registration fee for a Sales and Use Tax permit, leading to no renewal fee. Your ongoing LLC obligations are to file your returns and remit tax as required by state law.
Register online using the ATAP. Select “Register a Business,” complete the New Business Registration, choose “Sales and Use Tax,” and submit the required information.
You must pay the $50 registration fee online or by mail once you’ve submitted your application. Once processed, you should get your Sales and Use Tax Permit along with your account details.
Under Arkansas law, some business entities are exempt from paying Sales Tax. Examples include certain nonprofit organizations, government agencies, and merchants purchasing goods for resale.
Sellers must collect a valid resale or exemption certificate from each buyer to validate each exempt transaction.
You can use two options when filing and paying for your Arkansas Sales Tax:
1. File online via the ATAP. Remit your payment through their online system.
2. File by mail using Form ET-1. To file by mail, contact the Arkansas DFA at 501-682-7104. They will mail you a form ET-1 for you to complete.
2026 Arkansas LLC Guides
ABOUT THE AUTHOR
+ 18 sources
Bizreport Advisor adheres to strict editorial integrity standards avoids using tertiary references. We have strict sourcing guidelines and rely on peer-reviewed studies, academic research. To ensure the accuracy of articles in Bizreport, you can read more about the editorial process here.
- Arkansas Code Annotated § 26-52-201, Permit required, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=9abf9f2c-7dc4-4b96-80ff-8e811c661832&nodeid=ABAAAFAADAADAAC.
- Arkansas Department of Finance and Administration (n.d.), Local tax lookup tools, available at: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/.
- Arkansas Taxpayer Access Point (n.d.), ATAP online services, available at: https://atap.arkansas.gov/_.
- Arkansas Department of Finance and Administration (n.d.), Voluntary Disclosure Program, available at: https://www.dfa.arkansas.gov/office/taxes/other-taxes/field-audit-administration/voluntary-disclosure-program/.
- Arkansas Secretary of State (n.d.), DN-18 form, available at: https://www.sos.arkansas.gov/uploads/bcs/DN-18.pdf.
- Arkansas Small Business and Technology Development Center (2022), Licenses, permits and taxes eBook, available at: https://asbtdc.org/wp-content/uploads/2022/11/EBook-Licenses-Permits-Taxes.pdf.
- Arkansas Department of Finance and Administration (n.d.), Close or update sales and use tax accounts, available at: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/.
- Arkansas Code Annotated § 26-52-205, Display required, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=71e78776-dba6-475c-b7be-9d4d75c5d4f1&nodeid=ABAAAFAADAADAAG.
- Arkansas Department of Finance and Administration (n.d.), Gross receipts tax rule, available at: https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9359§ionID=62957.
- Arkansas Department of Finance and Administration (n.d.), Sales and use tax FAQs, available at: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/.
- Arkansas Department of Finance and Administration (n.d.), Gross receipts tax rule, available at: https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9359§ionID=62958.
- Arkansas Code Annotated § 26-18-206, Conduct of business without license, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=4f138714-ab3f-4810-8205-5527f0ef86a9&nodeid=ABAAACAADAADAAH.
- Arkansas Code Annotated § 26-18-201 et seq., Administration of state tax law, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=6f65e5d7-80fd-47a9-843a-1305796d304b.
- Arkansas Code Annotated § 26-18-201 et seq., Administration of state tax law, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=7f3fb2b5-f418-463f-aff6-95a619af2077.
- Arkansas Code Annotated § 26-18-206, Conduct of business without license, LexisNexis, available at: https://advance.lexis.com/documentpage/?pdmfid=1000516&crid=2a85323e-b905-4c96-92a7-fd26f1e6b4e9.
- Arkansas Department of Finance and Administration (n.d.), Sales and use tax, available at: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/.
- Arkansas Department of Finance and Administration (n.d.), Contact us, available at: https://www.dfa.arkansas.gov/about/contact-us/.
- Arkansas Department of Finance and Administration (n.d.), Sales and use tax forms, available at: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-forms/.