If your business makes taxable sales to customers in Arkansas, you may need to register for an Arkansas Sales and Use Tax Permit before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through the Arkansas Taxpayer Access Point (ATAP).
For broader information about Arkansas sales tax rules, rates, and taxability, see the Arkansas Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Arkansas Sales Tax Filing Guide.
Quick answers: Arkansas sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Arkansas.
| Fact | Detail |
|---|---|
| Authority | Arkansas Department of Finance and Administration |
| Registration portal | Arkansas Taxpayer Access Point (ATAP) |
| Economic nexus threshold | $100,000 in annual sales or 200 separate transactions into Arkansas |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for Arkansas sales tax
You must register for an Arkansas Sales and Use Tax Permit if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales or 200 or more separate transactions into Arkansas in the current or previous calendar year, or;
- Has a physical presence in Arkansas, such as an office, employee, warehouse, or inventory stored in the state.
Arkansas's dual threshold means you must register once you cross either the dollar amount or the transaction count, whichever comes first.
Once you exceed the threshold, you should register before making further taxable sales in Arkansas. If you're unsure whether your business has nexus, see the Arkansas Sales Tax Guide for a broader explanation.
How to register for Arkansas sales tax
Sellers can register online through the Arkansas Taxpayer Access Point (ATAP), the state's centralized tax services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for an Arkansas Sales and Use Tax Permit, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in Arkansas
- Your business address and any Arkansas locations, if applicable
Registration steps
Follow these steps to register for an Arkansas Sales and Use Tax Permit.
1. Create your online login
Set up your ATAP account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have an ATAP account for another tax type, you can add a sales and use tax account to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Arkansas locations.
- Remote sellers without an Arkansas location should indicate they are selling remotely
- Arkansas uses destination-based sourcing for remote sellers, so you charge based on where the buyer is located
- Arkansas has city and county sales taxes on top of the 6.5% state rate. These are collected and remitted through the same ATAP account, so no separate local registration is required
3. No registration fee
Arkansas does not charge a fee to register for a Sales and Use Tax Permit. The application is free.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Arkansas Sales and Use Tax Permit
Once approved, you will receive:
- Your Arkansas Sales and Use Tax Permit number (used for filing and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to ATAP for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Arkansas sales tax on taxable sales and file returns based on your assigned filing frequency. Returns are due on the 20th of the month following the reporting period.
Note that digital goods and SaaS are taxable in Arkansas. See the Arkansas Sales Tax Guide for details on taxability.
➡ Learn more about Arkansas sales tax rates, taxability, and nexus in the Arkansas Sales Tax Guide
➡ See how to file and pay Arkansas sales tax in the Arkansas Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
