How to Get a Reseller License in Arkansas

To sell tangible goods or taxable services in Arkansas, businesses must obtain a Sales and Use Tax Permit through the Arkansas Taxpayer Access Point (ATAP) system. The registration fee is $50 for businesses with a physical presence in the state, while remote sellers (out-of-state businesses with no physical presence) can register for free. Processing time is typically 8-14 business days for online applications.

You will need:

• Federal Employer Identification Number (EIN)
• Business entity structure
• Physical and mailing addresses
• Names, addresses, and Social Security numbers of all owners, partners, or officers

Once registered, your permit does not expire and remains valid as long as there are no changes to business ownership or structure. Arkansas does not use a traditional resale certificate; instead, resellers use Form ST391 (Exemption Certificate) to make tax-exempt purchases for inventory intended for resale. Filing frequency for sales tax returns is assigned based on your estimated sales volume (monthly, quarterly, or annually).