Taxes / Seller's permits by state / Arkansas

Do I need a seller's permit to sell on eBay or Poshmark in Arkansas?

Generally no: Arkansas's entry in the Streamlined Sales Tax Governing Board's marketplace seller chart says a seller who sells only through a marketplace that collects the tax doesn't have to register and file, though a seller with a presence in Arkansas may want a permit to buy inventory for resale tax-free. Selling direct (your own site, Facebook, a flea market) is different: Arkansas's rules say sellers of used goods are sellers of taxable goods who must obtain a permit, and each permit application carries a nonrefundable $50 fee, with a separate permit for each Arkansas business location.

Arkansas calls it a sales tax permit, issued by the Arkansas Department of Finance and Administration.

General information, not tax or legal advice. Check with a tax professional about your own situation.

Checked against the official pages listed below on Oct 23, 2026.

Arkansas in short

Sell only on marketplaces that collect the tax:: No: the state says registration is not required
Also sell direct (own site, Facebook, flea market):: Yes: the state says to register; $50 fee
Resale certificate:: Exemption Certificate (ST391)
Garage and occasional sales:: Exempt: a one-time sale, not made by an established business
Where to register:: Arkansas Taxpayer Access Point (ATAP), linked from DFA's Register for a Tax Account page

If you sell only on eBay, Poshmark and other marketplaces

Arkansas's answer in the Streamlined Sales Tax marketplace seller chart (updated June 22, 2020) is that a seller who only sells through a marketplace required to collect doesn't register and file returns, but a seller with physical presence may want to register to buy merchandise for resale without tax. The law adds that DFA won't audit marketplace sellers for sales a facilitator handled, except where the facilitator seeks relief from liability.

The rule: Ark. Code Ann. § 26-52-111 (Act 822 of 2019, § 19).

"No, a seller that has physical presence may want to register in order to purchase merchandise for resale without payment of tax."

Streamlined Sales Tax Governing Board, Marketplace Seller State Guidance, Arkansas (updated 6/22/2020): Is a seller who only sells through a Marketplace required to register and file returns?

"The department shall not audit marketplace sellers for sales facilitated by a marketplace facilitator except to the extent the marketplace facilitator seeks relief from liability"

Arkansas General Assembly, Act 822 of 2019 (SB576), Section 19, Ark. Code Ann. § 26-52-111(e)(2)

Arkansas levies a state sales and use tax (DFA gives the state rate as 6.5%) plus city and county taxes, administered by DFA's Sales and Use Tax Section. Since July 1, 2019 (Act 822 of 2019), remote sellers and marketplace facilitators with more than $100,000 or 200 transactions into Arkansas in the current or previous year collect and remit it.

Sources: Marketplace Seller State Guidance; Act 822 of 2019 (SB576); Remote Sellers and Marketplace Facilitators; Special Event Sales Tax Info.

If you also sell direct: your own site, Facebook, flea markets, consignment

Arkansas's rules say every person liable to remit the tax must apply for a permit, a separate one for each business location, and that sellers of used tangible personal property are sellers of taxable goods who must obtain a permit; all their sales are taxable. Failing to obtain a permit may bring criminal or civil sanctions, or both.

Fee:: $50 nonrefundable fee with each permit application, paid electronically when you apply in ATAP.
Renewal:: The pages checked don't describe a renewal; a permit is surrendered to DFA when business at that location stops.
Register:: Arkansas Taxpayer Access Point (ATAP), linked from DFA's Register for a Tax Account page

"Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit."

Code of Arkansas Rules (Arkansas Department of Finance and Administration), 26 CAR § 30-1001. Persons required to collect and remit tax: Pawnbrokers and sellers of used tangible personal property, 26 CAR § 30-1001(a)

"Each application shall be accompanied by a nonrefundable fee of fifty dollars ($50.00)."

Code of Arkansas Rules (Arkansas Department of Finance and Administration), 26 CAR § 30-1203. Sellers required to obtain a permit, 26 CAR § 30-1203(b)

Sources: 26 CAR § 30-1203. Sellers required to obtain a permit; 26 CAR § 30-1001. Persons required to collect and remit tax: Pawnbrokers and sellers of used tangible personal property; Register for a Tax Account; Sales and Use Tax FAQs; Remote Sellers and Marketplace Facilitators.

Resale certificate: buying inventory without paying sales tax

The form:: Exemption Certificate (ST391)
Do you need your own permit to give one?: Yes: the state ties the certificate to the buyer's own permit or account number

Arkansas exempts sales for resale only to buyers who hold a permit. The buyer claims it with Form ST391, the Streamlined multistate certificate (SSTGB Form F0003), or its permit number or a written statement that the goods are for resale; ST391 asks for the buyer's Arkansas permit number, or a similar permit from a nonresident buyer's own state. A supplier you buy from regularly can take one blanket certificate, which can't be used if more than 12 months pass between purchases.

Also accepted: The Streamlined Sales Tax multistate certificate of exemption (SSTGB Form F0003), and a valid retail or resale permit issued by another state.

Thrift stores, estate sales and yard sales

Arkansas's rules don't name thrift stores or estate sales, but they say sales by churches and charitable organizations are exempt unless the organization is in business for profit or sells new goods in competition with for-profit businesses, and that a one-time sale by someone not in an established business is exempt. A permit holder who buys regularly from a supplier must tell that supplier which purchases are not for resale and pay the tax on them.

Misusing a certificate

If a permit holder doesn't tell a regular supplier about purchases that aren't for resale, the rules say that is sufficient grounds for the Commissioner of Revenue to cancel its permit; ST391 has the buyer certify it will report the tax on anything withdrawn from stock for its own use.

"The sale for resale exemption may be claimed through the use of the exemption certificate (Form ST 391) or the multistate certificate of exemption (SSTGB Form F0003)."

Code of Arkansas Rules (Arkansas Department of Finance and Administration), 26 CAR § 30-1134. Exemptions from tax: Sales for resale, 26 CAR § 30-1134(b)(1)

Sources: 26 CAR § 30-1134. Exemptions from tax: Sales for resale; 26 CAR § 30-1117. Exemptions from tax: Charities and churches; 26 CAR § 30-1128. Exemptions from tax: Isolated sales; Exemption Certificate, Form ST391 (rev. 09/10/2025).

Garage sales, yard sales and other occasional sales

Exempt: a one-time sale, not made by an established business. Receipts from isolated sales not made by an established business or in an established manner are exempt; an isolated sale is a one-time sale of an item or group of items. The exemption doesn't apply to sales at special events (flea markets, craft shows, bazaars, fairs), and used goods are exempt only as trade-ins: property a seller buys rather than takes in trade doesn't qualify.

The rule: 26 CAR § 30-1128; Ark. Code Ann. § 26-52-401(17); special events: Ark. Code Ann. § 26-52-518 and 26 CAR § 30-1129.

"Property purchased by a seller and not taken as a trade-in does not qualify for the exemption."

Code of Arkansas Rules (Arkansas Department of Finance and Administration), 26 CAR § 30-1130. Exemptions from tax: Secondhand and used tangible personal property, 26 CAR § 30-1130(c)

"The isolated sale exemption found in § 26-52-401(17) shall not apply to sales of tangible personal property at special events."

Arkansas Department of Finance and Administration, Special Event Sales Tax Info, Ark. Code Ann. § 26-52-518(b)(2), as printed on the page

Sources: 26 CAR § 30-1128. Exemptions from tax: Isolated sales; 26 CAR § 30-1129. Special events: Exception to isolated sales exemption; 26 CAR § 30-1130. Exemptions from tax: Secondhand and used tangible personal property; Special Event Sales Tax Info.

Worked examples

Marketplace-only seller buying a pallet

You sell only on platforms that collect Arkansas tax and hold no permit. Arkansas's resale exemption goes to buyers with a permit, so without one a supplier charges you tax on a $300 pallet: $19.50 at the 6.5% state rate, plus any city and county tax. That is the reason the state's chart gives for a seller with a presence in Arkansas choosing to register; the permit costs $50 once.

A weekend flea market booth

A flea market is a special event in Arkansas law, so the isolated sale exemption doesn't apply. Without a permit, you collect the tax and turn it in to the promoter with a daily report: on $400 of sales that is $26.00 of state tax at 6.5%, plus the local rate where the market is. With a permit, you give the promoter your permit number and report the sales yourself.

Clearing out your own garage

A one-time sale of your own household things, not made by an established business, is an isolated sale and exempt. Once you buy goods to resell, you are a seller of used property, and the rules say those sales are taxable and need a permit.

Edge cases and details

Used goods are exempt in Arkansas only when they came in as a trade-in on a taxed (or exempt) sale of new property; used vehicles, trailers, mobile homes and aircraft are excluded from that rule, and goods a reseller buys don't qualify.
A permit is tied to the business it was issued to: DFA says it can't be transferred or used by anyone else, and it is surrendered when business at that location stops.
Special event promoters must register with DFA and hand each vendor reporting forms; the promoter forwards vendors' reports and payments to DFA after the event.
On Form ST391, a seller that follows the exemption requirements is relieved of the tax even if the buyer claimed the exemption improperly, unless the seller acted fraudulently.
A supplier has 90 days from the sale to get a completed exemption certificate, and 120 days after a DFA request to prove an exemption another way.
DFA's registration page says to allow up to 2 weeks for processing, that the business location address can't be a post office box, and that any other tax liabilities must be cleared before a new permit is issued.

What to do

Selling only on marketplaces that collect Arkansas tax: keep each platform's sales reports showing the tax it collected; decide with a tax professional whether a permit makes sense for buying inventory tax-free.
Selling direct, at flea markets or in a shop: the rules say to apply for a permit for each location in ATAP, with the $50 fee, before you start.
Buying inventory for resale with a permit: give each supplier Form ST391 or the Streamlined F0003, and tell regular suppliers about anything you buy that isn't for resale.
Unsure whether your sales are isolated or a business? Check with a tax professional or DFA's Sales and Use Tax Section.

Common questions

How much is an Arkansas sales tax permit?

$50 per application, nonrefundable, paid electronically when you apply in ATAP. Each Arkansas business location needs its own permit.

Do I need an Arkansas permit if I only sell on eBay or Etsy?

Arkansas's entry in the Streamlined Sales Tax marketplace seller chart says no when the marketplace collects the tax, though a seller with a presence in Arkansas may want one to buy inventory for resale without tax.

Are used goods taxable in Arkansas?

Yes when sold by someone in the business: the rules say all sales by sellers of used property are taxable. The used-goods exemption covers trade-ins only, and a one-time isolated sale by someone not in business is exempt.

Do I collect sales tax at an Arkansas flea market?

Yes on taxable goods. Flea markets are special events, the isolated sale exemption doesn't apply there, and vendors without a permit pay the tax to the promoter with a daily report.

General information, not tax or legal advice

This page summarizes Arkansas's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Arkansas Department of Finance and Administration directly.

Sources

Official pages this page is built from, with the day each was read.

Streamlined Sales Tax Governing Board: Marketplace Seller State Guidance, dated Jun 22, 2020; read Oct 23, 2026. Arkansas entry (updated 6/22/2020): marketplace-only sellers don't register and file.
Arkansas General Assembly: Act 822 of 2019 (SB576); read Oct 23, 2026. Ark. Code Ann. § 26-52-111: remote seller and marketplace facilitator thresholds, no audit of marketplace sellers.
Arkansas Department of Finance and Administration: Remote Sellers and Marketplace Facilitators; read Oct 23, 2026. Act 822 thresholds since July 1, 2019; links to register.
Arkansas Department of Finance and Administration: Register for a Tax Account; read Oct 23, 2026. $50.00 permit fee paid electronically; ATAP registration.
Arkansas Department of Finance and Administration: Sales and Use Tax FAQs; read Oct 23, 2026. Permits can't be transferred or used by someone else.
Arkansas Department of Finance and Administration: Special Event Sales Tax Info; read Oct 23, 2026. Special events incl. flea markets, § 26-52-518 text, 6.5% state rate.
Arkansas Department of Finance and Administration: Exemption Certificate, Form ST391 (rev. 09/10/2025), dated Sep 10, 2025; read Oct 23, 2026. Form text: permit number, withdrawals, notice to sellers.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1001. Persons required to collect and remit tax: Pawnbrokers and sellers of used tangible personal property; read Oct 23, 2026. Sellers of used property must obtain a permit; their sales are taxable.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1203. Sellers required to obtain a permit; read Oct 23, 2026. Who must apply, a permit per location, $50 nonrefundable fee, sanctions, surrender.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1134. Exemptions from tax: Sales for resale; read Oct 23, 2026. Resale exemption for permit holders, ST391 or F0003, other states' permits, blanket certificates, 90/120 days, permit cancellation.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1117. Exemptions from tax: Charities and churches; read Oct 23, 2026. Sales by charities exempt unless for profit or new goods competing with for-profit businesses.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1128. Exemptions from tax: Isolated sales; read Oct 23, 2026. Isolated sale definition and exclusions.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1129. Special events: Exception to isolated sales exemption; read Oct 23, 2026. Vendors without a permit pay the promoter; permit holders report themselves.
Code of Arkansas Rules (Arkansas Department of Finance and Administration): 26 CAR § 30-1130. Exemptions from tax: Secondhand and used tangible personal property; read Oct 23, 2026. Used goods exempt only as trade-ins.

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