Who needs a certificate of organization (LLC) and the annual franchise tax report in Arkansas?

Issued by Arkansas Secretary of State, Business and Commercial Services, at step 1 of 6 in the opening sequence: set up the business.

Every kind of business in Arkansas

The Arkansas table lists this for every kind of business.

File online through the Secretary of State’s Corporations Online Filing System. The certificate names a registered agent with an Arkansas street address. The franchise tax is a flat tax, not a report of activity, and it is filed with the Secretary of State rather than the tax department; miss it and penalties accrue until the LLC is revoked.

Checked Oct 21, 2026 against the agency’s page.

Step 1 of 6: Set up the business

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Arkansas Secretary of State, Business and Commercial Services.

Sources and dates

Secretary of State LLC filing fee schedule (revised January 2025, under Act 1041 of 2021); Secretary of State franchise tax pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.