Who is a remote seller?A remote seller is an out-of-state seller that has no physical presence in Arkansas and within the current or previous year their sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) transactions.
Who is a marketplace facilitator? "Marketplace facilitator" means a person that facilitates the sale of tangible personal property, taxable services, a digital code, a digital magazine, or specified digital products by: (A) Listing or advertising tangible personal property, taxable services, a digital code, a digital magazine, or specified digital products for sale in a forum; and (B) Either directly or indirectly through an agreement or arrangement with a third party, collecting payment from a purchaser and transmitting the payment to the person selling the tangible personal property, taxable services, a digital code, or specified digital products, regardless of whether the person receives compensation or other consideration in exchange for the person's services in collecting and transmitting the payment;
How are remote sellers and marketplace facilitators that are already registered in Arkansas affected by the Wayfair decision?
Remote Sellers and marketplace facilitators that have already registered in Arkansas with the Department of Finance and Administration or through the Streamline Sales and Use Tax Agreement will not be affected in any way. These businesses will continue to collect and remit sales and use taxes to Arkansas as they are currently.
What is subject to sales tax in Arkansas?
Generally, sales of tangible personal property as well as specifically enumerated services are subject to tax.
More information about which sales and/or services are subject to sales tax in Arkansas may be found here.
Is there a fee to apply for a sales and use tax permit?
No, Arkansas and Streamlined Sales Tax do not charge an application fee for remote sellers.
How do remote sellers register in Arkansas?
Remote sellers can register to begin collecting and remitting Arkansas sales or use taxes through either of the following methods:
Register through Streamlined Sales Tax – To register for multiple states, including Arkansas, submit a single application through the Streamlined Sales Tax Registration System. Upon completion of the registration, the remote seller will be registered to collect and remit sales and use tax in all 24 Streamlined member states. Additional information is provided on the Streamlined Sales Tax Registration webpage and in the Streamlined Sales Tax Registration System FAQs.
I make remote sales into multiple states. Is there an easy way for me to register for a sales tax permit in multiple states? Register through Streamlined Sales Tax – To register for multiple states, including Arkansas, submit a single application through the Streamlined Sales Tax Registration System. Upon completion of the registration, the remote seller will be registered to collect and remit sales and use tax in all 24 Streamlined member states. Additional information is provided on the Streamlined Sales Tax Registration webpage and in the Streamlined Sales Tax Registration System FAQs.
I am an Arkansas business and a remote seller. Do I need to register for a permit in other states?
Each state’s remote seller laws are different. In order to determine which laws apply to your business, go to the Streamlined Sales Tax website for collection requirements in all 24 Streamlined Sales Tax states. If the state is not a member of Streamlined Sales Tax, we recommend you contact that state.
Do I need to apply for a permit each year?
No, an application is not required each year you conduct business. Permits remain active until the taxpayer requests cancellation.
How often do remote sellers and marketplace facilitators file sales and use tax returns?
A remote seller and marketplace facilitators will file and pay a sales tax return for any month in which they have sales in Arkansas.
How do remote sellers and marketplace facilitators file sales and use tax returns?
Remote sellers and marketplace facilitators may electronically file Arkansas sales and use tax returns using Arkansas Taxpayer Access Point (ATAP), the department's online filing and payment system. Remote sellers must register for a username and password prior to filing returns. See the department's ATAP FAQ’s for additional information.
Note: If a remote seller registers through the Streamlined Sales Tax Registration System and contracts with a Certifiied Service Provider (CSP) to perform its sales and use tax functions (i.e., CSP Services), the CSP will file monthly sales and use tax returns on behalf of the remote seller.
Are remote sellers and marketplace facilitators required to collect city and/or county sales and use taxes?
Remote sellers and marketplace facilitators registered for Arkansas sales or use taxes must collect the applicable county and/or city sales and use tax. See the Arkansas State Sales and Use Tax Rate Chart and City and County Tax Rate List.
Does Arkansas require me to register and file separate returns for local sales taxes?
No. Arkansas state and local taxes are reported on one return using the same permit number.
Are remote sellers and marketplace facilitators subject to audits by the department?
Remote sellers and marketplace facilitators may be subject to an audit, like any other sellers.
Where can remote sellers and marketplace facilitators find information for other states?
The Streamlined Sales Tax Governing Board has developed a State Website and Contact Information webpage that provides sales tax information for both Streamlined Sales Tax member states and non-member states. Information includes links to state websites, customer service contact information, registration pages, sales and use tax rates, and taxable/exempt information for each state.
