Arkansas: certificado de reventa

Cómo completar y aceptar el certificado

1. Purchaser enters its Arkansas sales/use tax permit number, or, if a nonresident, the issuing state and number of its similar home-state permit, and names the seller.
2. Describe the specific merchandise being purchased (attach a statement if needed), the reason it is exempt (e.g., for resale), and the purchaser's business activity.
3. Purchaser signs and enters business name (as it appears on the permit), address, title, and date. The seller keeps the certificate on file.

Cuándo está protegido un vendedor

The seller has 90 days from the date of sale to obtain a fully completed exemption certificate or equivalent information. If the Department later asks for substantiation, the seller has 120 days from the request to prove the sale was exempt by other means or to obtain a fully completed certificate in good faith. A seller that follows the requirements is relieved of the tax even if the purchaser claimed the exemption improperly. The exceptions are fraud, soliciting an unlawful claim, or accepting an entity-based exemption not available in Arkansas.

Conservación de registros del vendedor

Six years under the DFA record-retention rule (26 CAR 9-110, citing Ark. Code 26-18-506(b)), unless the Secretary authorizes otherwise in writing. Sellers must keep records of exempt transactions and provide them on request.

Errores comunes

• Using merchandise bought on the certificate instead of reselling it; the purchaser certifies it will report tax on any item withdrawn from stock or otherwise used.
• Not obtaining the fully completed certificate within 90 days of the sale, which leaves the seller to prove the exemption another way.
• Relying on an old blanket certificate after more than 12 months with no transactions.

Certificados multiestatales en Arkansas

Preguntas frecuentes sobre el certificado de reventa de Arkansas