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Arkansas Form Guide

This article applies to:Avalara CertCapture

Exemption Certificate Form ST-391

Required fields:

  1. AR state tax permit number or name of state registered and their tax ID number.
  2. Name of seller.
  3. Description of merchandise purchased.
  4.  Exempt reason.
  5. Purchaser’s business description.
  6. Purchaser signature
  7. Purchaser’s business name and address.
  8. Date signed.

Notes:

  • GR-53: Sales for resale may be exempt if an exemption certificate is provided or else information establishes that the purchasers are reselling is provided. Such information includes copies of purchaser’s retail permit or permit number written on purchase orders.
  • GR-79-F-2-b: The state of Arkansas issues sales and use tax permits that allow the specified company to make purchases that are exempt for sales tax. These state issued forms may be presented and utilized as exemption certificates. Mid-page, the state issues a reason for the exemption, such as reseller or government agency. This will be the reason used and type code. No signature or date signed is needed on this form. The date the state issued this permit is the date that will be used as the sign or initiation date of the exemption.
  • GR-47: Sales to US government are exempt.
  • GR-35, no blanket exemption applies to schools, but textbooks, food and certain vehicles are exempt.
  • As of 1/1/08 AR is a member of SST. The use of the older ST-391 is encouraged, but not required. Purchasers may also use the SST exemption certificate. Forms ST-391 dated prior to 1/1/08 are still valid and do not expire. Purchasers may also use the MTC form.
  • GR-74(C ) Valid retail permits, or resale permits, including those issued by other states, may be accepted by Arkansas sellers if the requirements of GR-53, relating to Arkansas retail permits, are satisfied.

Example forms

  • AR-ST-391

Notes:
You can find these forms in the certificate library.

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