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Arkansas Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Arkansas, give your supplier a completed Arkansas Exemption Certificate (ST391); you need a Arkansas seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is not addressed in the state's guidance. Buyers registered only in another state can generally use their home-state number. Registering for the Sales and Use Tax Permit: $50.

Resale form
ST391
buyer fills it in
Permit fee
$50
Sales and Use Tax Permit
SST form
Accepted
SSTGB Form F0003
MTC form
Not stated
uniform certificate

Arkansas resale certificate and permit rules

Arkansas: seller's permit & resale certificate

Sales tax · Agency: Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section

Permit
Sales and Use Tax Permit
Registration fee
$50
SST form
Accepted
MTC form
Not stated
Resale certificate
Arkansas Exemption Certificate (ST391)Get the official form →
How long it's valid
Blanket certificates allowed; seller need not renew or update a blanket certificate while there is a recurring business relationship (no more than 12 months between sales) (Ark. Code § 26-52-517(d)). Seller may obtain the certificate up to 90 days after the sale (§ 26-52-517(g)).
Seller's permit
Sales and Use Tax Permit — $50. $50.00 sales tax permit fee paid electronically when the online registration is submitted through ATAP. Other tax liabilities must be cleared before a new permit is issued; location address cannot be a P.O. box.Register with Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section →
Buyer registered in another state?
Yes — Form ST391 lets the buyer certify that it holds an Arkansas sales/use tax permit 'or that I am a nonresident purchaser ... and hold a similar permit issued by the State of ___, Number ___.'
Multistate forms
Arkansas is a full SST member; DFA's Sales and Use Tax Forms page lists the SST Certificate of Exemption (F0003) alongside Form ST391 (rev. 09/10/2025). Arkansas is listed on the MTC Uniform Resale Certificate (no Arkansas-specific MTC note). Resale certificates must be fully completed and cannot be used to establish any other exemption (§ 26-52-517(c)).
Verify a certificate
Official verification lookup →
Good to know
  • Property bought tax-free for resale and then used is a withdrawal from stock; the purchaser owes the tax (§ 26-52-517(b)).
  • Seller relief: a seller that follows DFA's exemption requirements is relieved of tax if the purchaser improperly claimed the exemption, unless the seller acted fraudulently or solicited the improper claim.
  • Act 621 of 2025 created a Farmer Sales Tax Identification Card (available January 2026) for farm exemptions — separate from resale.
Official sources for Arkansas (5)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Arkansas agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Arkansas, step by step

  1. Register for a Sales and Use Tax Permit with the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section ($50). Register online.
  2. Fill in the Arkansas Exemption Certificate (ST391) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Arkansas sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Indiana, Kansas and Wisconsin. Related: Arkansas sales tax rates, nexus and filing · sales tax nexus checker · Arkansas business licenses

Arkansas resale certificate FAQ

How do I get a resale certificate in Arkansas?

Register for a Sales and Use Tax Permit with the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section, then fill in the Arkansas Exemption Certificate (ST391) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Arkansas seller's permit cost?

$50. $50.00 sales tax permit fee paid electronically when the online registration is submitted through ATAP. Other tax liabilities must be cleared before a new permit is issued; location address cannot be a P.O. box.

Does Arkansas accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: not addressed in the state's guidance. Arkansas is a full SST member; DFA's Sales and Use Tax Forms page lists the SST Certificate of Exemption (F0003) alongside Form ST391 (rev. 09/10/2025). Arkansas is listed on the MTC Uniform Resale Certificate (no Arkansas-specific MTC note). Resale certificates must be fully completed and cannot be used to establish any other exemption (§ 26-52-517(c)).

Can an out-of-state business use its home-state resale number in Arkansas?

Yes — Form ST391 lets the buyer certify that it holds an Arkansas sales/use tax permit 'or that I am a nonresident purchaser ... and hold a similar permit issued by the State of ___, Number ___.'

How long is a Arkansas resale certificate valid?

Blanket certificates allowed; seller need not renew or update a blanket certificate while there is a recurring business relationship (no more than 12 months between sales) (Ark. Code § 26-52-517(d)). Seller may obtain the certificate up to 90 days after the sale (§ 26-52-517(g)).

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Confirm current rules with the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section before relying on them.