Do You Need a Seller’s Permit in Arkansas?
In general, a business needs to have a wholesale license in Arkansas if it is engaged in the sales of tangible personal property or taxable services. Not all kinds of sales are taxable. Goods excluded from taxation in Arkansas include newspapers, billboard advertising space, prescription drugs, medical equipment, and certain types of agricultural products.
Furthermore, a remote (out-of-state) seller that sells goods or services into the state must have an Arkansas wholesale license if the business is responsible for more than $100,000 in sales per year or at least 200 transactions here.
If a business changes its tax structure—e.g., from a partnership to an LLC—it must apply for a new sales and use tax permit.
Keep in mind that the state of Arkansas has a wide variety of local sales and use taxes that might impact your overall tax burden.
