SECTION E - SALES AND USE
14.
15.
a) Physical Location Address (if different from Section B) b) City c) County d) State e) Zip Code
16. a) Are you renting/leasing the property? Yes No b) If yes, provide a copy of the Lease Agreement. (Required)
17.
a) Did you purchase the inventory, fixtures, or equipment of an established business? Yes No
18.
b) If Yes, attach a copy of the Bill of Sale and enter name of previous owner: c) Former Business Account ID:
a) What is the dollar value of your inventory? b) Equipment and Fixtures?
19.
Beer Wine Liquor Mixed Drink Private Club On-Premises Consumption Off-Premises Consumption
20. a) Do you operate more than one business in Arkansas? Yes No
b) If yes, attach a separate schedule. Include all location's names and addresses.
21. a) Do you operate a business at your resident address? Yes No
b) If yes, attach a copy of your city business license or a statement that a license is not required.
Do you perform any type of service (including repair) within the State of Arkansas? If yes, describe exactly the service performed.
22.
23.
Special Additional Taxes: Check all that apply to your type of business. See instructions for detailed information on each tax.
Short Term Rental Vehicle Tax Tourism Tax Wholesale Vending Tax
Short Term Rental Tax Aviation Tax Residential Moving Tax
Sell Aviation Fuel
24.
a) Important Information: A $50.00 non-refundable application fee is required of all Arkansas vendors on a retail or wholesale basis. Out-of-state vendors that lease
property into Arkansas or perform taxable services in Arkansas are required to pay the $50 non-refundable application fee.
(If you answer yes to 1, 2, or 3 below, the fee is required. )
1. Do you have an Arkansas location or have inventory in Arkansas AND make sales on a retail basis?
Yes No
2. Do you perform a taxable service in Arkansas? Yes No
3. Do you lease or rent tangible property in Arkansas?
Yes No
4. Will the business make purchases of services or tangible personal property (e.g. equipment, furnishings, materials, or supplies)
from vendors located outside the state of Arkansas?
Yes No
b) Arkansas Code Annotated 26-52-207 states that the tax liability of the former owner transfers to the new owner when the business is sold. No permit will be
issued to the new owner until all tax liability is paid.
c) The former owner of a business must surrender the permit, and report and pay all taxes due by the business through the transfer date. A lien will attach to the
stock and fixtures to secure the State of Arkansas for delinquent taxes and is enforceable against the purchaser.
d) Arkansas law requires each location collecting Sales or Use Tax to register and pay the $50.00 non-refundable application fee.
d) Description of Business Activityc) NAICS
i) Zip Codeh) Stateg) Cityf) Mailing Address (if different from Section B)
SECTION F - WITHHOLDING WAGE
d) Zip Codec) Stateb) City
b) FEIN: c) DBA (if applicable)a) Date Arkansas Withholding required
a) Mailing Address (if different from Section B)
26.
25.
SECTION G - WITHHOLDING PASS THROUGH
28.
c) DBA (if applicable)b) FEIN:a) Date Arkansas Withholding required27.
SECTION H - WITHHOLDING PENSION
29.
30.
b) FEIN: c) DBA (if applicable)a) Date Arkansas Withholding required
Does this business sell or serve alcoholic beverages? If so, please check each that applies and enter the ABC permit number:
d) Zip Codec) Stateb) Citya) Mailing Address (if different from Section B)
d) Zip Codec) Stateb) Citya) Mailing Address (if different from Section B)
b) DBA (if applicable)a) Date Activity Begins in AR
Revised 07/24/2015 Page 3 of 7