Who needs a sales and use tax permit and employer withholding registration in Arkansas?
Issued by Arkansas Department of Finance and Administration (DFA), through the Arkansas Taxpayer Access Point (ATAP), at step 2 of 6 in the opening sequence: register for tax.
Every kind of business in Arkansas
The Arkansas table lists this for every kind of business.
Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business. The permit must be posted. Cities and counties add their own sales tax, collected on the same return, and many cities also levy an advertising and promotion tax on prepared food and drink that restaurants remit to the city’s A&P commission.
Checked Oct 21, 2026 against the agency’s page.
Step 2 of 6: Register for tax
1Set up the business
2Register for tax
3Approve the space
4Get the permits for your kind of business
5Alcohol permits
6Before the first hire
Issued by Arkansas Department of Finance and Administration (DFA), through the Arkansas Taxpayer Access Point (ATAP).
Sources and dates
DFA register for a tax account page; ATAP business registration. Checked against the agency’s page on the date shown; cities add their own fees.
Questions about opening here.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Yes. Register in ATAP before the first sale and allow up to two weeks for the permit; the application asks for the signed lease and a bill of sale for any equipment or inventory bought from a prior business.
Arkansas Department of Finance and Administration (DFA), through the Arkansas Taxpayer Access Point (ATAP).
Step 2 of 6, register for tax. The steps before it: set up the business.
