Resale certificates by state
Arkansas resale certificate
The official form, whether Arkansas takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Exemption Certificate (used for sale-for-resale claims) (ST391) · Get the form (opens in a new tab)
- Issued by the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section.
- Expires?
- No set expiry
- No fixed expiration date. A blanket certificate may cover more than one transaction with the same purchaser, but it lapses if more than 12 months pass between transactions (26 CAR 30-1134 / 30-1210).
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- Form ST391 lets a nonresident purchaser list a similar permit issued by another state. 26 CAR 30-1134 says a seller may accept a valid retail or resale permit issued by another state.
- Buyer must be registered in Arkansas?
- No
- Arkansas permit holders list their Arkansas sales/use tax permit number; nonresident purchasers may list their home-state permit instead.
How to fill out and accept the certificate
- 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.
- 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.
- Purchaser signs and enters business name (as it appears on the permit), address, title, and date. The seller keeps the certificate on file.
When a seller is protected
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.
Seller record-keeping
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.
Common mistakes
- 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.
Multistate certificates in Arkansas
SST Certificate of Exemption
Yes
Arkansas is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number.
Arkansas resale certificate FAQ
What form is used for a resale certificate in Arkansas?
Arkansas's resale certificate is the Exemption Certificate (used for sale-for-resale claims) (ST391), published by the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section. Download it from the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section website; sellers keep the completed certificate rather than sending it to the state.
Does Arkansas accept multistate resale certificates?
Arkansas is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Foreign buyers can enter a foreign ID, such as a VAT number. Arkansas is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do Arkansas resale certificates expire?
No fixed expiration date. A blanket certificate may cover more than one transaction with the same purchaser, but it lapses if more than 12 months pass between transactions (26 CAR 30-1134 / 30-1210).
Can an out-of-state business use a resale certificate in Arkansas?
Form ST391 lets a nonresident purchaser list a similar permit issued by another state. 26 CAR 30-1134 says a seller may accept a valid retail or resale permit issued by another state.
Related reading
- Arkansas sales tax guide: rates, nexus thresholds and filing rules
- What services are exempt from sales tax in Arkansas
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Arkansas Form ST391 Exemption Certificate (rev. 09/10/2025) (opens in a new tab)
- 26 CAR 30-1134, Exemptions from tax: Sales for resale (opens in a new tab)
- 26 CAR 30-1210, Persons liable for tax and exemptions (opens in a new tab)
- 26 CAR 9-110, Records retention: time period (opens in a new tab)
- DFA Sales and Use Tax Forms (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section before you rely on a certificate.
Resale certificates in other states
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