Checked against Arkansas Department of Finance and Administration (Sales and Use Tax Section) pages: September 2026
Arkansas's own form is the Exemption Certificate, Form ST391 (revised 09/10/2025), which cites Arkansas Code 26-52-517.[1] On Form ST391 you certify that you hold (or represent the holder of) an Arkansas Sales/Use Tax Permit, or that you are a nonresident purchaser holding a similar permit from another state.[1]
Arkansas resale certificate at a glance
| Agency | Arkansas Department of Finance and Administration (Sales and Use Tax Section)[2] |
|---|---|
| Certificate | Form ST391, Exemption Certificate[1] |
| Register first? | Yes — Arkansas Sales/Use Tax Permit[1] |
| Registration cost | $50 sales tax permit fee[3] |
| How long it lasts | Not stated by the agency |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Yes[4] |
How to get a resale certificate in Arkansas
- The registration Arkansas asks for on the certificate is the Arkansas Sales/Use Tax Permit.[1] Registering for an Arkansas sales tax permit costs a $50.00 permit fee, paid electronically when you submit the application.[3]
- Use Form ST391, Exemption Certificate.[1]
The Arkansas DFA pages we checked do not say how long a Form ST391 Exemption Certificate stays valid.
Giving the certificate to a wholesale supplier
On Form ST391 you name the seller you are buying from, give a specific description of the merchandise to be purchased and the reason it is exempt, and sign it as the purchaser.[1]
On the Streamlined certificate (F0003) posted by DFA, leaving the single-purchase box unchecked makes it a blanket certificate that stays effective until you cancel it, if purchases are no more than 12 months apart, unless a state allows longer.[4]
Suppliers and buyers across state lines
Form ST391 lets a nonresident purchaser certify using a similar permit issued by another state, entering that state and the permit number.[1]
The Arkansas DFA pages we checked do not say whether Arkansas accepts the MTC Uniform Sales & Use Tax Certificate – Multijurisdiction.
The Arkansas DFA posts the Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003) on its own site; the form says it is a multi-state form for use in the states listed, and Arkansas (AR) is listed.[4]
What else the Department of Finance and Administration tells resellers
- If you take anything bought tax-free under Form ST391 out of stock or otherwise use it, you certify that you will report the tax due.[1]
- A seller who follows all the exemption requirements is relieved of the tax even if the purchaser turns out to have claimed the exemption improperly (not if the seller acts fraudulently).[1]
- Once issued, a permit can be used only by the business it was issued to; it cannot be transferred to or used by anyone else.[5]
- DFA asks you to allow up to 2 weeks for a new sales tax permit application to be processed.[3]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose Arkansas as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer Arkansas certificate replaces the old one when you renew.
Common questions
What does an Arkansas Sales/Use Tax Permit cost?
Registering for an Arkansas sales tax permit costs a $50.00 permit fee, paid electronically when you submit the application.
Does Arkansas accept the Streamlined Sales Tax certificate?
The Arkansas DFA posts the Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003) on its own site; the form says it is a multi-state form for use in the states listed, and Arkansas (AR) is listed.
This is general information, not tax advice. Forms and rules change; confirm with the Department of Finance and Administration before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official Arkansas government page. We record the page and the date we read it:
- www.dfa.arkansas.gov/…/ExemptionCertificate_1.pdf · checked 2026-09-26
- www.dfa.arkansas.gov/…/sales-use-tax · checked 2026-09-26
- www.dfa.arkansas.gov/…/register-for-a-tax-account · checked 2026-09-26
- www.dfa.arkansas.gov/…/F0003ExemptionCertificateRevised.pdf · checked 2026-09-26
- www.dfa.arkansas.gov/…/sales-and-use-tax-faqs · checked 2026-09-26
