If you are opening wholesale accounts as a Arkansas-based reseller, the document your distributors will ask for is the Arkansas Exemption Certificate (used for resale); SST Certificate of Exemption also accepted. It lets you buy inventory without paying Arkansas sales tax, because the tax will be collected when you sell to your own customers.
This guide covers the Arkansas specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: Arkansas Exemption Certificate (used for resale); SST Certificate of Exemption also accepted (Form ST-391). Prerequisite registration: Arkansas Sales and Use Tax Permit. Issuing agency: Arkansas Department of Finance and Administration.
Yes – as a Streamlined Sales Tax member, Arkansas accepts the SST and MTC uniform certificates with an out-of-state registration number for resale purchases.
Arkansas provides an online lookup where a supplier can confirm your registration is valid: official verification tool. Expect serious distributors to use it — verifying buyer credentials is a standard part of wholesale onboarding, and supplier profiles in our catalogue note when a resale certificate is required.
Permit does not expire and has no renewal fee; certificates have no set expiration but suppliers should refresh them periodically
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
Arkansas is one of the few states charging a permit fee ($50). Suppliers can verify permit numbers through the ATAP portal’s lookup service.
Facts above summarise official Arkansas Department of Finance and Administration guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.