Arkansas Sales Tax Registration
In Arkansas it is called the Sales and Use Tax Permit. The Arkansas Department of Finance and Administration, Sales and Use Tax Section issues it.
Who has to register in Arkansas, how to apply, what it costs, how long it takes, and what you file once you have it.
Arkansas sales tax registration at a glance
- What it is called
- Sales and Use Tax Permit
- Number issued: Arkansas sales/use tax permit number.
- Who issues it
- Arkansas Department of Finance and Administration, Sales and Use Tax Section
- Apply online through Arkansas Taxpayer Access Point (ATAP). Paper form: Form AR-1R.
- State fee
- $50
- $50 sales tax permit fee, paid electronically when the ATAP registration is submitted. Other tax liabilities must be cleared before a new permit is issued.
- Processing time
- Up to 2 weeks
- DFA says processing takes up to 2 weeks.
- Remote seller threshold
- $100,000 in sales or 200 transactions
- Measurement period: current or previous calendar year. In effect since July 1, 2019.
- Filing frequency
- Monthly
- Monthly by default. DFA may allow quarterly filing if average tax for the prior fiscal year (July to June) is $100 a month or less, and annual filing if it is $25 a month or less.
- State rate
- 6.5%
- City and county sales taxes apply on top of the 6.5% state rate; DFA collects them on the state return.
How to register in Arkansas
- Where to apply
- Apply online with the Arkansas Department of Finance and Administration, Sales and Use Tax Section. Arkansas Taxpayer Access Point (ATAP)
- Application form
- Form AR-1R, Combined Business Tax Registration.
- What you need
- Any other Arkansas tax liabilities must be cleared first. Have a signed lease or bill of sale if leasing a location or buying an existing business, and the Arkansas start date. The location address cannot be a P.O. box.
- What the application covers
- Sales tax, use tax and other DFA tax types available in the same ATAP registration (such as withholding).
- How long it takes
- DFA says processing takes up to 2 weeks.
- What it costs
- $50 sales tax permit fee, paid electronically when the ATAP registration is submitted. Other tax liabilities must be cleared before a new permit is issued.
After you register
- How often you file
- Monthly; quarterly or annual on DFA's notice for small accounts. Monthly by default. DFA may allow quarterly filing if average tax for the prior fiscal year (July to June) is $100 a month or less, and annual filing if it is $25 a month or less.
- Due date
- 20th of the month after the period (annual returns January 20).
- Prepayments
- Retailers with average net sales over $200,000 a month for the prior fiscal year must prepay by EFT from the next January 1: either 40% of average monthly tax by the 12th and again by the 24th, or at least 80% of the month's liability by the 24th. Timely prepayers get a discount of the lesser of 2% or $1,000.
- Rates and sourcing
- The state rate is 6.5%. City and county sales taxes apply on top of the 6.5% state rate; DFA collects them on the state return. Sourcing: destination. Local tax is based on the point of delivery.
- Late returns
- Failure to file: 5% of the tax for the first month plus 5% for each further month or part of a month, up to 35% in total.
Arkansas rules in plain English
In Arkansas, you need a Sales and Use Tax Permit. The Arkansas Department of Finance and Administration (DFA) issues it. You register online through the Arkansas Taxpayer Access Point (ATAP). The registration is the AR-1R Combined Business Tax Registration. The permit fee is $50, paid when you submit. DFA says processing can take up to 2 weeks. DFA will not issue a new permit if you owe other Arkansas taxes, so clear those first. You will need your Arkansas start date, and a signed lease or bill of sale if you lease a location or bought a business. The address cannot be a P.O. box. After you register, you file monthly by the 20th. DFA may move small accounts to quarterly or annual filing. Large sellers, with average sales over $200,000 a month, must also make prepayments by electronic transfer. The state rate is 6.5%, and city and county taxes are added. You report them all on the state return; you do not register with cities. The one mistake to avoid: charging the local rate where your store is for goods you deliver. Arkansas local tax follows the point of delivery.
Sources: Arkansas Department of Finance and Administration, Sales and Use Tax Section ยท Arkansas Taxpayer Access Point (ATAP)
More Arkansas facts
- Act 1008 of 2025 removed the 0.125% state sales tax on groceries from January 1, 2026; local sales taxes on groceries still apply. Source
- Arkansas is a Streamlined Sales Tax member state; remote sellers can register through the Streamlined Sales Tax Registration System (sstregister.org) or directly in ATAP. Source
- Arkansas's remote seller threshold still counts 200 transactions as an alternative to $100,000 in sales. Source
- Local sales tax is sourced to the point of delivery; a seller delivering into Arkansas remits the city and county tax where the items are first delivered. Source
- Arkansas sales for resale can be documented with Form ST391 or the Streamlined certificate of exemption. Source
We register you in Arkansas
Answer a few questions about your business. We prepare your Arkansas Sales and Use Tax Permit application, file it with DFA, and send you the number. $199 per state. Any state fee is separate.
Arkansas sales tax registration FAQ
Do I need to register for Arkansas sales tax?
How long does it take to get an Arkansas Sales and Use Tax Permit?
What does an Arkansas Sales and Use Tax Permit cost?
When do I file Arkansas sales tax returns?
Do I need to register in Arkansas as a remote seller?
Related
This page summarizes Arkansas sales tax registration 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 2, 2026.