Arkansas Resale Certificate
Rules, Form & Expiration

Accepted form: Form ST391 (Exemption Certificate). Agency: Arkansas Department of Finance and Administration, Sales and Use Tax Section.

What an Arkansas resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Arkansas resale certificate rules

Certificate form: Form ST391; Form ST391, the Exemption Certificate, is published by the Arkansas Department of Finance and Administration, Sales and Use Tax Section. Our generator fills in the Arkansas form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Arkansas sales/use tax permit number; It appears on the buyer's Arkansas Sales/Use Tax Permit (retail permit).
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; No fixed expiration. A seller may accept a blanket certificate from a purchaser with a recurring business relationship, meaning no more than 12 months pass between sales, and does not need to renew it or update it while that relationship continues. If more than 12 months pass without a sale, a new certificate is needed.

Arkansas rules in plain English

In Arkansas, use Form ST391, the Exemption Certificate from the Department of Finance and Administration (DFA). The current version is dated 09/10/2025. Arkansas also accepts the Streamlined Sales Tax Certificate of Exemption (Form F0003). On the ST391, enter your Arkansas sales/use tax permit number. If you are an out-of-state buyer, you can instead enter the state and number of your home-state permit. Name the seller, describe the merchandise you are buying, give the reason it is exempt (purchase for resale), and describe your business activity. Use your business name as it appears on your permit. Sign the form and add your title and the date. One certificate can cover all of your purchases from that seller. It stays valid as long as no more than 12 months pass between your purchases. The seller keeps it on file. A seller that follows DFA's rules is protected even if your claim turns out to be wrong. If you use items you bought tax-free instead of reselling them, you must report and pay the tax yourself. If you do not tell the seller a purchase is not for resale, DFA can cancel your permit.

Sources: Arkansas resale certificate guidance · Form ST391

More Arkansas facts

Arkansas is a Streamlined Sales Tax member state, and DFA lists the SST Certificate of Exemption (F0003) on its sales and use tax forms page alongside Form ST391. Source
Form ST391 was revised 09/10/2025. The header now cites only 'AR Code 26-52-517'; the 2008 version cited 'GR-53 & AR Code 26-52-517(b)(1), (e), and (f)', reflecting Arkansas's move of its tax rules into the Code of Arkansas Rules (26 CAR). The body text and seller notice are unchanged. Source
Instead of a certificate, a seller may accept the purchaser's retail permit number or a written certification that the items or services are bought for resale. Source
Commercial farmers use a separate Commercial Farm Exemption Certificate (ST-403) rather than the resale certificate. Source

What an Arkansas resale certificate must include

The buyer's legal name, business address, and Arkansas sales/use tax permit number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All purchases of tangible personal property and taxable services".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Arkansas certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

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Enter your business once, add each vendor, and download a signed Arkansas certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Arkansas resale certificate FAQ

What form do I use for an Arkansas resale certificate?

Arkansas uses Form ST391, the Exemption Certificate, published by the Arkansas Department of Finance and Administration, Sales and Use Tax Section. Our generator fills in the Arkansas form for you. You get a signed PDF with your business, permit, and purchase details.

Does Arkansas accept the MTC uniform resale certificate?

Yes. Arkansas accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Arkansas?

Yes, with conditions. The ST391 has a line for a nonresident purchaser's home-state permit number and state.

Can I give a vendor one blanket resale certificate in Arkansas?

Yes. A blanket certificate in Arkansas covers every qualifying purchase from that vendor going forward, typically described as "All purchases of tangible personal property and taxable services".

How long is an Arkansas resale certificate valid?

No fixed expiration. A seller may accept a blanket certificate from a purchaser with a recurring business relationship, meaning no more than 12 months pass between sales, and does not need to renew it or update it while that relationship continues. If more than 12 months pass without a sale, a new certificate is needed.

What happens if I misuse an Arkansas resale certificate?

If goods bought tax-free are not resold, the purchaser alone is liable for reporting and paying the tax. A retail permit holder that fails to tell the seller that a purchase is not for resale gives the Commissioner of Revenue grounds to cancel its retail permit.

When can an Arkansas seller rely on a resale certificate?

A seller that follows DFA's exemption requirements is relieved of the tax even if the purchaser improperly claimed the exemption. Relief does not apply if the seller fraudulently fails to collect tax, solicits the purchaser to make an unlawful claim, or accepts an entity-based exemption that Arkansas does not allow. The seller has 90 days after the sale to obtain a completed certificate. If DFA later asks for proof, the seller has 120 days to prove the sale was not taxable or to get a good-faith certificate from the purchaser.

Nearby states

This page summarizes Arkansas resale certificate rules for general information and is not tax advice. Confirm current requirements with the Arkansas Department of Finance and Administration, Sales and Use Tax Section or your tax adviser. State rules last checked October 1, 2026.

Arkansas Resale Certificate Rules, Form & Expiration