Withholding Tax
**Applies to Withholding Wage, Pension, and Pass-Through accounts.
Corporate Income Tax
Motor Fuel Tax
Dyed Diesel Tax
Brine Severance Tax
Natural Gas Severance Tax
Oil Severance Tax
Timber Severance Tax
Other Severance Tax
Cigarette Tax
Cigarette Papers Tax
Fantasy Sports Games Tax
Soft Drink Tax
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.
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.
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 ".
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)
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.
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.
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.
Sales Tax Permit Required?
