ARKANSAS
STARTING A NEW BUSINESS
An Educational Brochure for Arkansas Taxpayers

Department of Finance and Administration P. O. Box 1272 Little Rock, AR 72203

TABLE OF CONTENTS
Page
SALES & USE TAX .......................................................................................................... 1 INCOME TAX WITHHOLDING....................................................................................... 3 MISCELLANEOUS TAX................................................................................................... 5 INDIVIDUAL ESTIMATED TAX ..................................................................................... 6 PARTNERSHIPS AND LLC’s .......................................................................................... 8 SUBCHAPTER S CORPORATIONS ............................................................................. 10 CORPORATION INCOME TAX .................................................................................... 13 MOTOR FUEL TAX ........................................................................................................ 16 MOTOR CARRIER FUEL TAX ..................................................................................... 16 ELECTRONIC FUNDS TRANSFER ............................................................................. 17 OTHER IMPORTANT STATE CONTACTS ................................................................. 18 OTHER IMPORTANT CONTACTS .............................................................................. 19

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This information was produced to give new business owners a general overview of the different areas of taxation required by the State of Arkansas. Please note that this brochure was produced as a guide, and it is not the final word on Arkansas law.

SALES & USE TAX
Vendors located and operating in Arkansas must register under the Gross