Reseller tax guide

Arkansas resale certificate and sales tax for resellers

A summary of what the sources listed on this page say about Arkansas: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.

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Not tax advice. General information only: not tax, legal, or financial advice. Tax rates, forms, and rules change and vary by state, locality, and your situation. Confirm with the tax agency or a qualified tax professional before relying on it. Strooply is software from The Stroop LLC. It is not a certified public accounting firm, tax advisory service, enrolled agent or law firm, and nothing on this page creates a professional relationship with you. The full disclaimer and limits of liability are in the Terms of Service. By using this page, you agree to those terms. See something wrong? Report an error.

Last reviewed Oct 8, 2026

Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.

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At a glance

Arkansas quick facts

What the sources listed below say. Rules change, and how they apply depends on the facts of each case.

State base sales tax rate: 6.50%^[10]
Resale certificate: Form ST391 (Exemption Certificate)^[10]
Certificate expiry (as listed): No expiry listed in the source^[10]
Permit or registration: Sales and Use Tax Permit^{[1, 2]}
Cost of the permit: $50^[1]
Online application offered: Yes^[1]
Where to apply: State application page^[1]
Certificate form: State certificate form^[2]

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Permit and certificate

What the state says about its permit and resale certificate

The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax Permit.^{[1, 2]} The state says the cost is: $50.^[1] The state says it offers an online application.^[1] State application page.^[1]

The resale certificate the state lists is Form ST391 (Exemption Certificate). The source cited lists no expiry.^[10] The state's certificate form asks for a permit or registration number.^[2] State certificate form.^[2]

Sourcing

What the state says about buying inventory for resale

Multistate certificates

The state says it accepts the Streamlined Sales Tax exemption certificate.^[7]
The state says it accepts the Multistate Tax Commission uniform certificate.^[8]

Out-of-state buyers

Yes. Form ST391 lets a nonresident purchaser certify that it holds a similar permit issued by another state and enter that state and permit number.^[2]

Other points the sources mention

Arkansas is a Streamlined Sales Tax full member state, and the Streamlined Sales Tax Certificate of Exemption (F0003) is accepted by all member states. DFA hosts a copy of F0003 on its site.^{[3, 7]}
DFA says permits cannot be transferred to or used by anyone other than the business they were issued to.^[5]
Selling at a flea market counts as a special event in Arkansas. A special event vendor that does not hold a permit collects tax and remits it daily to the promoter, and the isolated sale exemption does not apply to sales at special events.^[4]
DFA says the sale of used tangible personal property is taxable except as noted in Gross Receipts Tax Rules GR-18 and GR-50.^[5]

Refunds

What the state says about refunds of sales tax paid on inventory

Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Arkansas. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.^[10]

Who files, per the state: Seller first, per the state^[10]
Refund form named by the state: Claim for Refund packet (Form 2004-6)^[10]
How the state says to submit: Claim packet submitted to the Dept. of Finance and Administration^[10]
Time limit the state describes: Generally 3 years^[10]

According to the packet, a purchaser claim for tax paid to a vendor needs a vendor assignment (Section 3), and tax paid directly to the state is claimed by the purchaser. DFA's Taxpayer Bill of Rights says a claim for refund of an overpayment of any state tax may be filed within three years from the date the return was filed or two years from the date the tax was paid, whichever is later.^[10]

Illustration

Illustration: the Arkansas state base rate applied to an amount you enter

Example monthly spend before tax (dollars)

Enter an amount to see an illustration.

Illustration only. It applies the 6.50% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.

Not tax advice. Last reviewed Oct 8, 2026. Confirm with the state agency or a qualified tax professional. Report an error

Keep each purchase receipt linked to the items it covers

Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.

Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.

Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.

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FAQ

Common questions and what the sources say

How do I get a sales tax permit in Arkansas?

DFA says a tax account is registered through the Arkansas Taxpayer Access Point (ATAP). The registration page lists a sales tax permit fee paid electronically on submission, and says other tax liabilities must be cleared before a new permit is issued and that processing can take up to 2 weeks.^[1]

What exemption certificate does Arkansas use?

Arkansas uses the Exemption Certificate, Form ST391, revised 09/10/2025. The buyer enters its Arkansas Sales/Use Tax Permit number, or a similar permit from another state, describes the merchandise and gives the reason it is exempt. The form says any exempt property later withdrawn from stock or otherwise used is reported for tax.^[2]

How is sales tax handled at an Arkansas flea market?

DFA says a flea market vendor who does not hold a permit collects sales tax and remits it daily to the event promoter along with a daily report. The state's isolated sale exemption does not apply to sales at special events. The promoter registers with DFA and forwards the reports and payments within 30 days after the event.^[4]

Can I use an out-of-state resale certificate in Arkansas?

Form ST391 allows a nonresident purchaser to enter a similar permit issued by another state, with that state and permit number. Arkansas also accepts the Streamlined Sales Tax certificate, and the Multistate Tax Commission lists Arkansas on its multijurisdiction resale certificate.^{[2, 7, 8]}

Do I register in Arkansas if I sell online from another state?

DFA says a remote seller with no physical presence in Arkansas must collect and remit Arkansas sales and use tax if its sales for delivery into Arkansas exceeded $100,000 or 200 transactions in the current or previous year. DFA points remote sellers to the Streamlined Sales Tax registration system as well as its own tax account registration.^[6]