STEP 4: Apply for sales tax permit.

· Most, but not all business must obtain a sales tax permit. All retail-based and some service-based businesses must charge sales tax. For more information about sales tax, and to apply for a permit, contact the State of Arkansas Department of Finance and Administration Sales Tax Section at 501-682-7104. Their office is located at 1816 West 7th Street, Room 2420 in Little Rock (in the Ledbetter Building at West 7th and South Battery streets, across Interstate 630 from Arkansas Children’s Hospital). All sales tax collections are remitted directly to the State on a monthly basis. Sales tax in Little Rock city limits is currently 9% (6.5% Arkansas + 1% Pulaski + 1.5% Little Rock) = 9%; as of January 1, 2012). More information is available from the Department of Finance and Administration’s website at: www.arkansas.gov/dfa/excise_tax_v2/st_index.html.