ATAP Tax Registration Guide

We hope you find our online business registration application easy to use. If you have any questions regarding this process, please call a customer support representative in Combined Registration at (501) 682-1895 or email register.tax@dfa.arkansas.gov.


New Business Registration

Type of Ownership


Third Party Registration Only?


Owner, Officer, or Partner Information


Nature of Business


NAICS Code


Doing-Business-As (DBA) Name


Owner Location Address


Owner Mailing Address


Contact/Applicant Information



New Tax Account General Info

Nature of Business (NAICS)


Doing-Business-As (DBA) Name


Method of Filing Returns


Location Address


Mailing Address


Contact Information


Electronic Signature

 

Tax Types

 

Sales and Use Tax


Withholding Wage Tax


Withholding Pension Tax


Withholding Pass-Through Tax


Corporate Income Tax


Partnership Income Tax

 

Motor Fuel Tax

 

Dyed Diesel Tax

 

Brine Severance Tax

 

Natural Gas Severance Tax

 

Oil Severance Tax

 

Timber Severance Tax

 

Other Severance Tax

 

Beer Tax

 

Liquor Tax

 

Wine Tax

 

Cigarette Tax

 

Cigarette Papers Tax

 

Other Tobacco Products Tax

 

Soft Drink Tax



Sales and Use Tax

Date You Will Begin Your Business


Purchase of Business, Inventory, Fixtures


Alcohol and Private Club


Existing Businesses


Leased Property and Home Business


Out-of-State Business


Application Fee

 

Special Additional Taxes

Tourism Tax


Short Term Rental Tax


Short Term Rental Vehicle Tax


Long Term Rental Vehicle Tax


Residential Moving Tax


Wholesale Vending Tax


Aviation Fuel Sales


Aviation Tax

 

Pay Fees

General Payment Information


Bank Routing Number


Bank Account Number


Type of Account


Will the funds for this payment come from an account outside the United States?



 

Withholding Tax

Date Withholding Started or Required

**Applies to Withholding Wage, Pension, and Pass-Through accounts.

 

Corporate Income Tax

Date You Will Begin Your Business

 

Partnership Income Tax

Date You Will Begin Your Business



Motor Fuel Tax

Date You Began Purchasing or Importing Fuel Into Arkansas


Sell or Distribute Fuel in Arkansas


Enter Your DUNS Number


Have You Previously Held a Motor Fuel Tax License in Arkansas?


Do You Transport Petroleum in Any Device Having a Carrying Capacity Exceeding 9,500 Gallons?


Are You Acquiring an Existing Business that Held a Motor Fuel Tax License?


If Importing or Exporting Fuel, How Will You Transport?


Do You Have Bulk Storage Facilities in Arkansas?


Estimate the Number of Gallons of Fuel to be Reported in the state of Arkansas Each Month


Business Activities



Dyed Diesel Tax

Distillate Supplier Start Date



Brine Severance Tax

Date You Will Begin Your Business


Classification



Natural Gas Severance Tax

Date You Will Begin Your Business


Taxpayer Status


AR Oil/Gas Commission Producer Number



Oil Severance Tax

Date You Will Begin Your Business


Classification



Timber Severance Tax

Date You Will Begin Your Business


Classification



Other Severance Tax

Date You Will Begin Your Business


Classification



Beer Tax

Date You Will Begin Your Business

 

ABC Permit Number


Classification



Liquor Tax

Date You Will Begin Your Business

 

ABC Permit Number


Classification



Wine Tax

Date You Will Begin Your Business

 

ABC Permit Number


Classification



Cigarette Tax

Date You Will Begin Your Business


Classification


Shipping Information



Cigarette Papers Tax

Date You Will Begin Your Business


Classification



Other Tobacco Products Tax

Date You Will Begin Your Business


Classification



Soft Drink Tax

Date You Will Begin Your Business


Classification

 



New Business Registration


Type of Ownership

You must select the ownership structure in which the business operates.

Sole Proprietors and Revocable Fiduciary/Trusts will require the owner's social security number (SSN) and full legal name.

If you do not have an SSN, click "
Do Not Have SSN" and enter your Individual Taxpayer Identification Number (ITIN).

Other ownership types will require the business's Federal Employer Identification Number (FEIN) and legal business name. Businesses registering for a Withholding Wage account are required to supply an FEIN regardless of ownership type.

If you do not have a FEIN, please visit the
Internal Revenue Service to learn how to get one immediately.


Third Party Registration Only?

Select this option if you are an accountant or tax preparer that will be using ATAP for the purpose of filing and paying taxes for another individual or business registered with the state.

**Note: If you are already registered with the state, exit this application and give your client(s) your ATAP user ID and the last 4 digits of your taxpayer ID. Your client can then add you as an authorized Third Party.


 


Owner, Officer, or Partner Information

You are required to complete the Owner, Officer, or Partner section for each related business or individual. For individuals, select Owner SSN ID Type, enter the individual's Social Security Number, Last, and First Name. If an Owner, Officer, or Partner is another business or parent company, select Owner FEIN ID Type, enter the business's FEIN, enter the Business Name in the Last Name field, and leave the First Name blank. If your state is not available in the drop down, enter it in the "City" column. Example: "SOUTH MELBOURNE, VICTORIA". Enter all other information requested.

Note: If an individual does not have an SSN, select Owner ITIN ID Type and enter the individual's ITIN.

Responsible Parties V8.JPG

You must click "Add a Record" to enter each subsequent Owner, Officer, or Partner.


Nature of Business

Enter a brief description of the primary nature of your business activity. Example, "
Manufacture and sell retail furniture".

 



NAICS Code

Enter the 4-6 digit NAICS Code (2007 Version) that best describes the nature of your business. If you need help determining your appropriate NAICS Code please visit the
NAICS Website.

For example, if you are a full service restaurant, you would enter 722110 in NAICS Code.

 



Doing-Business-As (DBA) Name

Enter the trade name or doing-business-as (DBA) name of your business entity only if different from the Legal Name. You may have a different DBA name for each tax account you register if applicable.

 



Owner Location Address

Enter the primary physical location address of your business, including suite/apartment number. If you are a Sole Proprietor or Revocable Fiduciary/Trust; enter your home address. For other ownership types, this would be your main/headquarter location address.
A post office box is not an acceptable location address. Entering a P.O. Box will delay processing of your application.

Your mailing address, where you would like correspondence from the State delivered, may be different from this address.

 



Owner Mailing Address

If your primary business mailing address, where you would like correspondence from the State delivered, is different from the location address, you will be prompted to enter that address. Otherwise, check the box "Check if same as Location Address".

 



Contact/Applicant Information

You must enter the primary business contact type and name, phone number, and valid email address. This should be the person, business, or responsible party we will contact if additional information is required to process your registration application.

You may optionally include your facsimile (fax) number.

A confirmation of this application will be sent to the email address you provide.


New Tax Account General Info


Nature of Business (NAICS)

Enter the 4-6 digit NAICS Code (2007 Version) that best describes the nature of your business. If you need help determining your appropriate NAICS Code please visit the NAICS Website.

For example, if you are a full service restaurant, you would enter 722110 in NAICS Code.

Most businesses will have only one NAICS Code. However, you may enter a different code for each tax account you register if it is different from your overall business registration.

 



Doing-Business-As (DBA) Name

Enter the trade name or doing-business-as (DBA) name of the business operating under this tax account only if different from the Legal or DBA Name of your overall business registration. You may have a different DBA name for each tax account you register if applicable.

For example, the Legal Name may be
Jumbo Burger Corporation while the DBA Name of the Sales Tax account in Arkansas is Big Burgers #2180.

 



Method of Filing Returns

Indicate YES or NO if you would like to file your tax return online using ATAP. If YES, you will not receive pre-printed paper returns. If NO, pre-printed returns (when applicable) will be mailed to your address on record in advance of filing deadlines.

You may modify this preference at any time once your account is approved. Unless stated for a specific tax type, you may file electronically or by paper regardless of your recorded filing preference.

** By law, all Motor Fuel account holders are required to file and pay electronically.

 



Location Address

Enter the Location address of the business that applies to the tax type you are registering
only if different from the owner location (business physical) address of your overall business registration. You must include all required information. Examples of who would fill out this section:

Sole proprietor required to list a home address for your main location that conducts sales or service from an office location.

Corporation who lists a home office as main location that conducts sales or service at a different location.

 



Mailing Address

Enter the mailing address the State should send correspondence to regarding this tax account
if different from the owner location or mailing address of your overall business registration. Typically you will not fill this out. However, if you prefer Sales and Use Tax communication to be delivered to your home office while your Withholding Wage Tax communication to be delivered to a regional human resources address, you may do so.

 



Contact Information

Enter the contact person and information the State can contact regarding this tax account
if different from the Contact entered for your overall business registration. Typically you will not fill this out. However, if you prefer Sales and Use Tax communication to be directed to the head of your accounting department and your Withholding Wage Tax communication directed to your human resources manager, you may do so.

 



Electronic Signature

A signature is required on all applications for business with the Department. By clicking that you "Want to submit this request", the person listed under Contact/Applicant Information (or the account holder signed-in to ATAP for existing businesses) you declare under the penalties of perjury that the information provided (including any accompanying statements) has been examined by yourself, and to the best of your knowledge and belief is true, correct, and complete. Additionally, you state you have legal authorization to apply for business registration with the State of Arkansas.

 



 

Sales and Use Tax

Date You Will Begin Your Business

Enter the date you will open or begin collecting sales tax or making taxable purchases for your business. If you do not know the actual date the business will open, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 



Purchase of Business, Inventory, Fixtures

Indicate YES or NO if you purchased the inventory, fixtures, or equipment of an established business. If YES, indicate the name and account ID of the former business and attach a copy of the Bill of Sale on the main page of this application. If you do not have an electronic copy of the Bill of Sale please mail paper copies to:


Combined Registration
PO Box 8123
Little Rock, AR 72203-8123

* The former owner of a business must surrender the permit and report and pay all taxes due by the business through the transfer date. A lien will attach to the stock and fixtures to secure the State of Arkansas for delinquent taxes and is enforceable against the purchaser.

Enter the dollar value of the inventory you anticipate having when your business opens.

Enter the dollar value of the fixtures and equipment you anticipate having when your business opens.

 



Alcohol and Private Club

If your business sells or serves alcoholic beverages, please indicate which type(s) and enter your Alcohol Beverage Control (ABC) permit number.

Check whether the alcoholic beverages you sell or serve will be consumed ON or OFF your business premises.

Indicate if your business will operate as a Private Club.

If you have applied for your ABC permit but have not received the permit, please contact Combined Registration when you are approved by the ABC.

Please visit the Department's Alcoholic Beverage Control site for additional information.

 



Existing Businesses

Indicate YES or NO if you operate more than one business in Arkansas.

If YES, you must list the name, address, and Arkansas Sales and Use Tax account ID for each additional business.

You must click "Add a Record" to enter each additional business.

Existing Location V8.JPG

 



Leased Property and Home Business

Indicate YES or NO if you are leasing your business property. If YES, attach a copy of your lease agreement on the main page of this application.

Indicate YES or NO if you are operating a business from your private residence. If YES, attach a copy of your city business license on the main page of this application.

If you do not have electronic copies of either your lease agreement or city business license please mail paper copies to:


Combined Registration
PO Box 8123
Little Rock, AR 72203-8123

 



Out-of-State Business

Indicate YES or NO if you are operating a business that performs any type of service (including repair) within the State of Arkansas. If YES, please list and describe the service(s) performed in the state.

 



Application Fee

A $50.00 non-refundable application fee is required of all Arkansas vendors on a retail or wholesale basis for each location registered with the State. Arkansas law requires each location collecting Sales or Use Tax to register and pay the $50.00 application fee. To register an additional location after your primary location is approved, please contact a customer service representative.

Out of state vendors that lease property into Arkansas or perform taxable services in Arkansas are required to pay the $50 application fee.

If applicable, you will be prompted to make the payment electronically at the completion of your registration. If the fee is required, a Sales and Use Tax permit will
not be issued until this fee is paid.

 


 

Special Additional Taxes

Tourism Tax

Tourism Tax should be collected, in addition to the state and local sales or use taxes, on the following:

The service of furnishing a condominium, townhouse, or rental house to a transient guest.

The service of furnishing a guest room, suite, or other accommodation by a hotel, motel, lodging house, tourist camp, tourist court, property management company or any other provider of accommodation to a transient guest.

A camping fee at a public or privately owned campground, except a federal campground.

The rental of a watercraft; boat motor and related boat equipment; life jacket or cushion; water skis; or oar or paddle by a boat dock, marina, canoe or raft rental business, or other business engaged in the rental of watercraft.

The admission price of the theme park, water park, water slides, river boat and lake boat cruises and excursions, local sightseeing and excursion tours, helicopter tours, excursion railroads, carriage rides, horse racing, dog racing, car racing, indoor and outdoor play or music shows, folks centers, observations towers, privately owned and operated museums, privately owned historic sites or buildings, and natural formations such as springs, bridges, rock formations, caves, and caverns. Tourist attraction does not include a special event; an even of school, college or university; or an event of a restaurant, coffee shop, dinner theater which admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year.

 



Short Term Rental Tax

Short Term Rental Tax should be collected in addition to the state and local sales or use taxes on the rental/lease tangible personal property, other than motor vehicles, for less than 30 days. For example: tools, equipment, etc.

 



Short Term Rental Vehicle Tax

Short Term Rental Vehicle Tax and local rental vehicle tax should be collected in addition to state and local sales or use taxes on rentals/lease of motor vehicles for less than 30 days. This tax
does not apply to:

Rentals of diesel trucks for commercial shipping

Semi-trailers, trailers, or other non-motor vehicles

Farm machinery or equipment leased for a commercial purpose

A gasoline-powered or diesel-powered truck leased or rented for residential moving or shipping

 



Long Term Rental Vehicle Tax

Long Term Rental Vehicle Tax should be collected, in addition to the state and local sales or use taxes, on the rental/lease of motor vehicles for 30 days or more.

 



Residential Moving Tax

Residential Moving Tax should be collected, in addition to the state and local sales or use taxes, on the rental/lease gasoline or diesel-powered trucks used for residential moving or shipping for less than 30 days.

 



Wholesale Vending Tax

There are 3 tax options applicable to businesses selling tangible personal property through a vending machine. Note:
If you select Option 2, check the Wholesale Vending Tax box, which will require you to report and pay Wholesale Vending Tax on your Sales Tax return.

Please contact the Miscellaneous Tax Section at 501-682-7187 for additional information concerning sales through vending machines and to obtain decals.

Option

Sales Tax Permit Required?

Decal*

Tax Responsibility

1

No

No Fee

Tax paid to supplier on purchases

2

Yes

No Fee

Wholesale Vending Tax reported and paid on purchases

3

Yes

Fee

Decal Fee paid in lieu of tax

* A decal is required for all vending machines regardless of the tax option utilized.

 



Aviation Fuel Sales

State aviation tax and local taxes are to be collected on the sales of aviation fuel. City and county taxes collected on sale of aviation fuel at publicly owned airports must be reported separately from all other sales. For a list of aviation fuel local codes, contact the Sales and Use Tax Local Tax Unit at 501-682-7105.

 



Aviation Tax

State tax collected on the sales of aircraft and aircraft related products must be reported as Aviation Tax.

 


 

Pay Fees

General Payment Information

Application Fee is the amount required with your application.

Payment Submission Date is the date you submit the application and fee payment. Funds will be withdrawn from your account via ACH Debit once the application review process has been completed. This may take several days.

You may set up an online payment method for your accounts once your application is approved.

Invalid account or routing numbers will delay your application and could cause you to incur a Non Sufficient Funds (NSF) penalty amount.

If you have questions or require assistance after you have submitted this transaction, Customer Support cannot view your banking information.

** Your banking account information will not be stored and will only be used for this single transaction.

 



Bank Routing Number

Enter the 9-digit routing number for your financial institution. This can be found on your check. If you do not know the routing number please contact your financial institution for assistance.

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Bank Account Number

Enter the bank account number you wish for us to withdraw funds via ACH Debit. The account number must between 4-17 digits in length. You must re-enter the number for verification. This number can be found on your check. If you do not know your account number please contact your financial institution for assistance.

 



Type of Account

Select whether your account is a Checking or Savings account.

 



Will the funds for this payment come from an account outside the United States?

Select whether the account you are using for this payment originates from a source outside of the United States. Due to International ACH Transaction rules, Sales Tax application fees cannot currently be paid using funds originating outside of the United States. Please choose an account which will be funded inside the United States.

**If you select YES to this question and submit the application, we will not record your account information or withdraw from this account. This will delay the approval process until payment is received.

 



 

Withholding Tax

 

Date Withholding Started or Required

Enter the date that Arkansas Withholding started. This applies to Wage, Pension, and Pass-Through accounts. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

For additional information on Arkansas Withholding requirements or forms, visit the
Withholding Tax site.

 



 

Corporate Income Tax

 

Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Arkansas Corporate Income Tax requirements or forms, visit the Corporate Income Tax site.

 



 

Partnership Income Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Partnership Income Tax requirements or forms, visit the Partnership Income Tax site.

 



 

Motor Fuel Tax

 

Date You Began Purchasing or Importing Fuel Into Arkansas

Enter the date you began or will begin purchasing or importing fuel into Arkansas. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Arkansas Motor Fuel Tax requirements or forms, visit the Motor Fuel Tax site.

 



Sell or Distribute Fuel in Arkansas

Indicate which types of fuel you plan to import/export or purchase for resale or distribution in Arkansas.

Note: If you select Distillate Specials Fuels, you will also need to complete an application for a Dyed Diesel account if you do not already have one.

 



Enter Your DUNS Number

Enter your DUNS number. If you do not have a DUNS number, you can visit www.dnb.com to apply for one.

 



Have You Previously Held a Motor Fuel Tax License in Arkansas?

Indicate YES or NO if you previously held a Motor Fuel Tax license in Arkansas. If yes, please enter your previous license number.

 



Do You Transport Petroleum in Any Device Having a Carrying Capacity Exceeding 9,500 Gallons?

Indicate YES or NO if you transport petroleum in any device having a carrying capacity exceeding 9,500 gallons.

 



Are You Acquiring an Existing Business that Held a Motor Fuel Tax License?

Indicate YES or NO if you are acquiring an existing business that held a Motor Fuel Tax license. If yes, please enter the name of the company that you acquired and the account number.

 



If Importing or Exporting Fuel, How Will You Transport?

Indicate which method you will use if importing or exporting fuel into Arkansas.

 



Do You Have Bulk Storage Facilities in Arkansas?

Indicate YES or NO if you have any bulk storage facilities in Arkansas. Bulk storage is defined as any container of 60 gallons or more.

 



Indicate the estimated number of gallons of fuel to be reported in the State of Arkansas each month for gasoline and diesel.

Indicate the estimated number of gallons of fuel to be reported in the State of Arkansas each month for gasoline and diesel.

 



Business Activities

Indicate which business activities may apply to your company if you are granted a license.

 



 

Dyed Diesel Tax


Distillate Supplier Start Date

Enter the date you began or will begin purchasing or importing diesel fuel into Arkansas. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Arkansas Dyed Diesel Tax requirements or forms, visit the Motor Fuel Tax site.

 



Provide your Arkansas Motor Fuel Tax Account Number

Dyed Diesel accounts require an existing Motor Fuel Tax account be active. Indicate the account number or check the box if you have applied for a Motor Fuel account but have not received the account number.

 



 

Brine Severance Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Brine Severance Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Producer or Purchaser for Brine Severance Tax.

 



 

Natural Gas Severance


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Arkansas Natural Gas Severance Tax requirements or forms, visit the Miscellaneous Tax site.

 



Taxpayer Status

Indicate if you are an Operator/Producer and/or a First Purchaser of Natural Gas.

 



AR Oil/Gas Commission Producer Number

Natural Gas Severance accounts opened by producers require an Arkansas Oil and Gas Commission (AOGC) Producer Number. Enter that number here. If you do not have an AOGC number or need additional information, visit the
Oil and Gas Commission site.

 



 

Oil Severance Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Oil Severance Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Producer or Purchaser for Oil Severance Tax.

 



 

Timber Severance Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Timber Severance Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Producer or Purchaser for Timber Severance Tax.

 



 

Other Severance Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Other Severance Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Producer or Purchaser for Other Severance Tax.

 



 

Beer Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Beer Tax requirements or forms, visit the Miscellaneous Tax site.

 



ABC Permit Number

Enter your Alcohol Beverage Control (ABC) permit number. If you have applied for your ABC permit but have not received the permit, please contact Combined Registration when you are approved by the ABC.

Please visit the Department's Alcoholic Beverage Control site for additional information.

 



Classification

Indicate if you are a Distributor only - instate or Native Brewery/Distributor - instate for Beer Tax.

 



 

Liquor Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Liquor Tax requirements or forms, visit the Miscellaneous Tax site.

 



ABC Permit Number

Enter your Alcohol Beverage Control (ABC) permit number. If you have applied for your ABC permit but have not received the permit, please contact Combined Registration when you are approved by the ABC.

Please visit the Department's Alcoholic Beverage Control site for additional information.

 



Classification

Indicate if you are a Manufacturer or Distributor/Wholesaler for Liquor Tax.

 



 

Wine Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Wine Tax requirements or forms, visit the Miscellaneous Tax site.

 



ABC Permit Number

Enter your Alcohol Beverage Control (ABC) permit number. If you have applied for your ABC permit but have not received the permit, please contact Combined Registration when you are approved by the ABC.

Please visit the Department's Alcoholic Beverage Control site for additional information.

 



Classification

Indicate if you are a Distributor or Small Farm Winery for Wine Tax.

 



 

Cigarette Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Cigarette Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Manufacturer or Wholesaler for Cigarette Tax. If you are a Wholesaler indicate if you are a Resident Wholesaler or Non Resident Wholesaler for Cigarette Tax.

 



Shipping Information

Indicate your Shipper Type and Shipper Account Information.

 



 

Cigarette Papers Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Cigarette Papers Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Retailer or Wholesaler for Cigarette Papers Tax.

 



 

Other Tobacco Products Tax


Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Other Tobacco Products Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Retailer, Wholesaler, or Manufacturer for Other Tobacco Products Tax.

 



 

Soft Drink Tax

 

Date You Will Begin Your Business

Enter the date your business began or will begin. If you do not know the actual date, estimate the opening date.

NOTE: Do not submit this application if more than sixty days prior to opening date.

Format: mm/dd/yyyy, example: 05/01/2010

 

For additional information on Soft Drink Tax requirements or forms, visit the Miscellaneous Tax site.

 



Classification

Indicate if you are a Retailer, Wholesaler, or Manufacturer for Soft Drink Tax.