The essential steps businesses must follow to file sales tax returns in Arkansas include:

1. Obtain a Sales Tax Permit: Register online at the Arkansas DFA website to receive a sales tax permit, required for collecting sales tax from customers.
2. Determine Filing Frequency: Assess the business’s tax liability to establish whether to file monthly, quarterly, or annually based on the amount of sales tax collected.
3. Collect Sales Tax: Add the appropriate state and local sales tax to the sale price of taxable goods and services at the point of sale.
4. Maintain Accurate Records: Keep detailed records of all sales transactions, including taxable and exempt sales, invoices, and receipts.
5. Access the Taxpayer Access Point (TAP): Use the DFA’s TAP online portal to file the sales tax return for the reporting period.
6. Enter Sales Data: Input the total sales and taxable sales figures accurately in the return form.
7. Calculate Tax Owed: Sum the collected state and local sales taxes to determine the total tax liability for the period.
8. Submit Payment: Choose a payment method (electronic funds transfer, credit card, or check) and remit the owed sales tax by the due date to avoid penalties.
9. Confirm Submission: Retain a confirmation number or receipt of the filed return and payment for business records and audit purposes.

By following these steps, businesses ensure timely and accurate sales tax filing, maintaining compliance with Arkansas’s tax regulations and avoiding penalties.