Arkansas Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| General Exemptions | ST-391 | Purchaser | Standard Arkansas exemption certificate for most exempt transactions. | Create |
| Resale | ST-391 | Purchaser | Used for purchases of tangible personal property intended for resale. Requires AR sales tax permit number. | Create |
| Federal Government | No specific form | Federal Agency | Federal credit card purchases exempt from sales tax. | |
| Commercial Farm Exemption | ST-403 | Purchaser | For new and used farm equipment. | Create |
| Special Event Exemption | ET-972 | Purchaser | Not for use by an established business or organization |
Multi-state forms available:
| Form | Issued By | XMPT Delivery | Revision |
|---|---|---|---|
| MTC Uniform Sales Tax Certificate | Purchaser | Create | October 14, 2022 |
| SST Streamlined Sales Tax Certificate | Purchaser | Create | December 21, 2021 |
Notes:
- A sales tax permit must be obtained before a business can issue resale certificates.
- The ST-391 form requires the purchaser to provide their Arkansas sales/use tax permit number or out-of-state permit information.
- Blanket certificates cannot be used if more than 12 months elapse between transactions.
- Sellers are responsible for verifying the purchaser's information and keeping records of exemption certificates.
- When using blanket certificates, purchasers must notify sellers of any purchases that do not qualify for exemption.
- Sellers who accept properly completed exemption certificates in good faith are relieved of liability for uncollected sales tax.
- There is no filing requirement for exemption certificates with the Arkansas Department of Finance and Administration; sellers keep the certificates for their records.
- Purchasers can also claim the sale-for-resale exemption by providing their retail permit number or written certification that items are purchased for resale.