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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.
You must click "Add a Record" to enter each subsequent
Owner, Officer, or Partner.
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Nature of Business
Enter a brief description of the primary nature of your business activity.
Example, "Manufacture and sell
retail furniture".
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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.
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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.
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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.
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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".
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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
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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.
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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.
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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.
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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.
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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
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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.
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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.
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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.
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Option
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Sales Tax Permit Required?
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Decal*
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Tax Responsibility
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1
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No
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No Fee
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Tax paid to supplier on purchases
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2
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Yes
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No Fee
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Wholesale Vending Tax reported and
paid on purchases
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3
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Yes
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Fee
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Decal Fee paid in lieu of tax
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* A decal is required for all vending machines
regardless of the tax option utilized.
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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.
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Aviation Tax
State tax collected on the sales of aircraft and aircraft related products
must be reported as Aviation Tax.
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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.
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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.
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Type of Account
Select whether your account is a Checking or Savings account.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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If Importing or
Exporting Fuel, How Will You Transport?
Indicate which method you will use if importing or exporting fuel into
Arkansas.
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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.
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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.
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Business Activities
Indicate which business activities may apply to your company if you are
granted a license.
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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.
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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.
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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.
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Classification
Indicate if you are a Producer or Purchaser for Brine Severance Tax.
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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.
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Taxpayer Status
Indicate if you are an Operator/Producer and/or a First Purchaser of Natural
Gas.
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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.
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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.
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Classification
Indicate if you are a Producer or Purchaser for Oil Severance Tax.
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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.
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Classification
Indicate if you are a Producer or Purchaser for Timber Severance Tax.
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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.
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Classification
Indicate if you are a Producer or Purchaser for Other Severance Tax.
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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.
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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.
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Classification
Indicate if you are a Distributor only - instate or Native
Brewery/Distributor - instate for Beer Tax.
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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.
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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.
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Classification
Indicate if you are a Manufacturer or Distributor/Wholesaler for Liquor Tax.
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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.
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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.
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Classification
Indicate if you are a Distributor or Small Farm Winery for Wine Tax.
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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.
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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.
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Shipping Information
Indicate your Shipper Type and Shipper Account Information.
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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.
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Classification
Indicate if you are a Retailer or Wholesaler for Cigarette Papers Tax.
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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.
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Classification
Indicate if you are a Retailer, Wholesaler, or Manufacturer for Other Tobacco
Products Tax.
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Fantasy Sports Games
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 Fantasy Sports Games Tax requirements or
forms, visit the Miscellaneous Tax site.
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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.
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Classification
Indicate if you are a Retailer, Wholesaler, or Manufacturer for Soft Drink
Tax.
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