The AR-1R form is an essential document for businesses in Arkansas, serving as the Combined Business Tax Registration form with the Arkansas Department of Finance and Administration. It consolidates various tax registrations including sales, use, and withholding taxes into a single process, making it easier for new or existing businesses to comply with state tax obligations. Whether you're starting a new business, adding a location, changing ownership, or need to update your tax types, the AR-1R form is your starting point. Ready to get started? Click the button below to fill out your AR-1R form.
The AR-1R form, provided by the Arkansas Department of Finance and Administration, is an essential document designed to streamline the registration process for various business tax types within the state. Tailored to accommodate a broad spectrum of businesses, the form facilitates new registrations, changes in business locations, ownership modifications, and updates in tax types. It encompasses a wide range of tax registration options such as sales and use tax, severance taxes on natural resources, withholding taxes for wages and pensions, corporate and partnership income, and taxes on specific goods like alcoholic beverages and motor fuels. Additionally, the form addresses the registration needs of businesses involved in more specialized industries, including dyed diesel and brine severance. Detailed sections requesting owner information, responsible parties, and contact details ensure that all pertinent data is comprehensively collected, simplifying the process for both the state and the businesses. The provision for online registration via ATAP (Arkansas Taxpayer Access Point) showcases the state's commitment to leveraging technology for efficient tax administration. The form clearly outlines the responsibilities of business owners, including the necessity of paying a non-refundable application fee for certain vendors and adhering to regulations concerning the purchase of existing businesses and inventory. The inclusion of strict penalties for perjury underlines the importance of accuracy and integrity in the submission process. Through its multifaceted approach, the AR-1R form serves as a critical tool for ensuring businesses comply with Arkansas's tax requirements, fostering a clear and organized method for both new and existing entities to contribute to the state's economic structure.
AR-1R
ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION
Combined Business Tax Registration Form
PO Box 8123 Little Rock, AR 72203-8123
Read instructions carefully before completing this form. For assistance call (501) 682-1895. Register a new business online using ATAP at www.atap.arkansas.gov
REASON FOR SUBMITTING THIS FORM
Check One:
New Business - Never Registered
Add Additional Location
Add Additional Tax Type
Ownership Change
ATAP
Third Party Access
SECTION A - TAX TYPES
1.
Type of Registration: (Check all that apply)
Sales and Use
Dyed Diesel
Liquor
Catfish Feed
Construction
Withholding Wage
Brine Severance
Wine
Corn/Grain Sorghum
Telecommunications
Withholding Pass Through
Natural Gas Severance
Cigarette
Rice
Merchandise Vending
Withholding Pension
Oil Severance
Cigarette Papers
Soybean
Amusement
Corporation Income
Timber Severance
Other Tobacco Products
Wheat
Bingo/Raffle
Partnership Income
Other Severance
Soft Drink
Bovine/Pseudorabies
Beauty Pageant
Motor Fuel
Beer
Beef
Waste Tire
SECTION B - OWNER INFORMATION
Ownership Type: (Check only one)
Corporation
Partnership
LLC
Government
Fiduciary / Trust
Non-Profit
2.
Federal Identification Number (FEIN): (Required)
-
OR
Sole Proprietor
Social Security Number: (Required)
Owner's Name: (Enter full legal name of Business. If you selected Sole Proprietor owner type, enter first name, middle name, and last name.)
3.
DBA: (Enter full Doing Business As Name, if applicable.)
4.
Primary Business Activity: (Enter the NAICS code that best matches your business (see instructions) and describe your business activity.
5.
a) NAICS
b) Brief Description
Physical Location Address
a) Street (Not PO Box)
b) Unit
c) Phone Number: (Include Area Code)
6.
d) City
e) County
f) State
g) Zip Code
Mailing Address
a) In Care Of
b) Street Address or PO Box
7.
c) City
d) State
e) Zip Code
Revised 07/24/2015
Page 1 of 7
SECTION C - RESPONSIBLE PARTY
. Complete this line for each responsible party who is an owner, partner, member, corporation officer or trustee.
. Attach additional pages if needed.
. In the case of limited partnerships, complete this section for each general partner.
. See instructions for additional information.
a) Name of Responsible Party
b) SSN or FEIN
c) Title
d) Effective Date
e) Phone Number (Include Area Code)
f) E-Mail Address
8.
g) Street Address or PO Box
h) City, State, Zip Code
9.
10.
h) City, Sate, Zip Code
11.
Contact Information
a) Name
b) Title
c) Contact Phone Number: (including area code)
12.
d) E-Mail Address
e) Fax Number
SECTION D - SIGNATURE
13.
Important - Read Before Signing.
This registration form must be signed by a responsible party who is authorized to sign on behalf of the organization. The Proprietor must sign for sole proprietorship.
I declare under the penalties of perjury that the information provided (including any accompanying statements) has been examined by me, and to the best of my knowledge and belief, is true, correct, and complete.
a) Signature
b) Date
c) Printed Name
d) Title
Page 2 of 7
SECTION E - SALES AND USE
a) Date Activity Begins in AR
b) DBA (if applicable)
14.
c) NAICS
d) Description of Business Activity
a) Physical Location Address (if different from Section B)
b) City
c) County
15.
f) Mailing Address (if different from Section B)
g) City
h) State
i) Zip Code
16.
a) Are you renting/leasing the property?
Yes
No
b) If yes, provide a copy of the Lease Agreement. (Required)
a) Did you purchase the inventory, fixtures, or equipment of an established business?
17.
b) If Yes, attach a copy of the Bill of Sale and enter name of previous owner:
c) Former Business Account ID:
18.
a) What is the dollar value of your inventory?
b) Equipment and Fixtures?
Does this business sell or serve alcoholic beverages? If so, please check each that applies and enter the ABC permit number:
19.
Mixed Drink
Private Club
Off-Premises Consumption
On-Premises Consumption
20.
a) Do you operate more than one business in Arkansas?
b) If yes, attach a separate schedule. Include all location's names and addresses.
21.
a) Do you operate a business at your resident address?
b) If yes, attach a copy of your city business license or a statement that a license is not required.
Do you perform any type of service (including repair) within the State of Arkansas? If yes, describe exactly the service performed.
22.
Special Additional Taxes: Check all that apply to your type of business. See instructions for detailed information on each tax.
23.
Short Term Rental Vehicle Tax
Tourism Tax
Wholesale Vending Tax
Sell Aviation Fuel
Short Term Rental Tax
Aviation Tax
Residential Moving Tax
a)Important Information: A $50.00 non-refundable application fee is required of all Arkansas vendors on a retail or wholesale basis. Out-of-state vendors that lease property into Arkansas or perform taxable services in Arkansas are required to pay the $50 non-refundable application fee.
(If you answer yes to 1, 2, or 3 below, the fee is required. )
Do you have an Arkansas location or have inventory in Arkansas AND make sales on a retail basis?
Do you perform a taxable service in Arkansas?
24.
Do you lease or rent tangible property in Arkansas?
4. Will the business make purchases of services or tangible personal property (e.g. equipment, furnishings, materials, or supplies)
from vendors located outside the state of Arkansas?
Yes No
b)Arkansas Code Annotated 26-52-207 states that the tax liability of the former owner transfers to the new owner when the business is sold. No permit will be issued to the new owner until all tax liability is paid.
c)The former owner of a business must surrender the permit, and report and pay all taxes due by the business through the transfer date. A lien will attach to the stock and fixtures to secure the State of Arkansas for delinquent taxes and is enforceable against the purchaser.
d)Arkansas law requires each location collecting Sales or Use Tax to register and pay the $50.00 non-refundable application fee.
SECTION F - WITHHOLDING WAGE
25.
a) Date Arkansas Withholding required
b) FEIN:
c) DBA (if applicable)
26.
a) Mailing Address (if different from Section B)
c) State
d) Zip Code
SECTION G - WITHHOLDING PASS THROUGH
27.
28.
SECTION H - WITHHOLDING PENSION
29.
30.
Page 3 of 7
SECTION I - CORPORATE INCOME (INCLUDING SUB S ELECTION)
31.
32.
For Sub S Election please complete and attach form AR1103.
SECTION J - PARTNERSHIP INCOME
33.
34.
SECTION K - MOTOR FUEL
a) Date to start purchasing or importing Fuel into Arkansas:
b) DUNS Number:
35.
36.
Please check the Fuel Type you plan to import or purchase for resale or distribution in Arkansas.
37.
Gasoline
Distillate Special Fuels
Liquefied Gas
Natural Gas
If importing or exporting Fuel, what means of Transport will you utilize?
38.
Truck
Rail
Barge
Pipeline
39.
Do you transport petroleum in any device having a carrying capacity exceeding 9,500 gallons?
40.
a) Have you previously held a Motor Fuel Tax License in Arkansas?
b) License Number
41.
Are you acquiring an existing business that held a Motor Fuel Tax License?
42.
a) Company Name
b) Account Number
43.
Do you have Bulk Storage Facilities in Arkansas?
44.
Estimate the number of gallons to be reported in the State of Arkansas each month.
a) Gasoline
b) Diesel
If you are granted a License, do you expect to:
Import Fuel into Arkansas?
Have any Transactions in Dyed Petroleum Products?
Sell Fuel to other Arkansas Licensed Distributors?
45.
Export Fuel from Arkansas?
Take Ownership of Fuel at an Arkansas Terminal?
Sell Fuel to Non-Licensed Reseller or Consumer?
Blend Gasoline or Diesel Fuel with Alcohol or Ethanol, other Petroleum Products, Agricultural or Waste of such Products?
SECTION L - DYED DIESEL
46.
47.
SECTION M - BRINE SEVERANCE
48.
49.
Please check the applicable classification.
Producer
Purchaser
50.
SECTION N - NATURAL GAS SEVERANCE
51.
c) Please check the applicable classification.
d) AR Oil/Gas Commission Operator Number (if applicable):
52.
Page 4 of 7
SECTION O - OIL SEVERANCE
53.
54.
55.
SECTION P - TIMBER SEVERANCE
56.
57.
Primary Processor/Producer
58.
SECTION Q - OTHER SEVERANCE
59.
60.
61.
SECTION R - BEER
62.
63.
a) Please check the applicable classification.
Distributor Only
Native Brewery/Distributor
b) ABC Permit Number:
64.
SECTION S - LIQUOR
65.
66.
Manufacturer
Distributor/Wholesaler
67.
SECTION T - WINE
68.
69.
Distributor
Small Farm Winery
70.
SECTION U - CIGARETTE
71.
72.
Wholesaler
Shipper Type #1:
Shipping Account Information:
73.
Shipper Type #2:
74.
SECTION V - CIGARETTE PAPERS
75.
76.
Retailer
77.
Page 5 of 7
SECTION W - OTHER TOBACCO PRODUCTS
78.
79.
80.
SECTION X - SOFT DRINK
81.
82.
83.
SECTION Y - BEEF
84.
85.
86.
SECTION Z - CATFISH FEED
87.
88.
89.
SECTION AA - CORN/GRAIN SORGHUM
90.
91.
92.
SECTION AB - RICE
93.
94.
95.
SECTION AC - SOYBEAN
96.
97.
98.
SECTION AD - WHEAT
99.
100.
101.
SECTION AE - BOVINE/PSEUDORABIES
102.
103.
104.
Page 6 of 7
SECTION AF - WASTE TIRE
105.
106.
SECTION AG - CONSTRUCTION
107.
108.
SECTION AH - TELECOMMUNICATIONS
109.
110.
PSC Permit Number
111.
SECTION AI - MERCHANDISE VENDING (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-VEN.)
112.
113.
SECTION AJ - AMUSEMENT (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-AMU.)
114.
115.
SECTION AK - BINGO/RAFFLE (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-BRDM or AR-1R-BRLAO.)
116.
117.
SECTION AL - BEAUTY PAGEANT (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-BPG.)
118.
119.
Page 7 of 7
Filling out the AR-1R form is a critical step for businesses in Arkansas looking to handle taxation and registration correctly. This document is necessary for multiple purposes, such as registering a new business, adding locations or tax types, changing ownership, and setting up third-party access, among others. It covers a broad range of tax types and registration details, therefore requiring careful and accurate completion. After filling out this form, you will have taken a significant step towards compliance with Arkansas state sales, use tax, and other types of business-related taxes. Follow the outlined steps closely to ensure your form is completed accurately.
Once the form is fully completed and all necessary documentation has been attached, submit it to the Arkansas Department of Finance and Administration following their submission guidelines. Ensure you keep a copy for your records, as this will assist in future reference or in case of any discrepancies. Timely and accurate completion of the AR-1R form is essential for ensuring your business meets state requirements and is properly registered for tax purposes.
What is the AR-1R form used for?
The AR-1R form is a comprehensive registration document required by the Arkansas Department of Finance and Administration. Businesses use it to register for various tax responsibilities, including sales and use taxes, withholding taxes, and special taxes related to specific goods like alcohol and tobacco. It's a necessary step for new businesses, businesses adding additional locations or tax types, those undergoing ownership changes, or granting third-party access to their Arkansas Taxpayer Access Point (ATAP) accounts.
How can a business register using the AR-1R form?
Businesses can register by filling out the AR-1R form with all the required details and submitting it to the Arkansas Department of Finance and Administration. Important sections include tax type registration, owner information, responsible party details, and business activity description. Besides the paper submission, businesses can also register online through the ATAP website, offering a more streamlined and faster registration process.
What information is needed to complete the AR-1R form?
To complete the AR-1R form, you'll need detailed information about your business, including the Federal Identification Number (FEIN) or Social Security Number (SSN) for sole proprietors, the full legal name of the business or the owner's name, a doing business as (DBA) name if applicable, and the primary business activity including the North American Industry Classification System (NAICS) code. Additionally, details about each responsible party, including SSN or FEIN, title, and contact information, are required. Physical and mailing addresses of the business must also be included, along with specific tax registration types your business is applying for.
Are there any fees associated with the AR-1R form submission?
Yes, there is a $50.00 non-refundable application fee required for most businesses registering to collect sales or use taxes, or engage in specific taxable activities within Arkansas. This fee applies to Arkansas vendors on a retail or wholesale basis, out-of-state vendors leasing property or performing taxable services in Arkansas, and businesses purchasing or renting tangible personal property or services from out-of-state vendors. The former owner's tax liabilities must be cleared before the new owner can successfully register, and this fee helps cover the administration of these processes.
Filling out the AR-1R form, which is essential for tax registration in Arkansas, can be a daunting task. However, making sure it's completed correctly is crucial for your business. Here are some common mistakes to avoid:
By steering clear of these errors, you can ensure a smoother registration process for your business with the Arkansas Department of Finance and Administration.
When applying for business tax registration in Arkansas using the AR-1R Combined Business Tax Registration Form, several additional forms and documents may be required to successfully complete the registration process. These documents vary depending on the specifics of the business that is being registered, such as its industry, structure, and whether it involves the sale of particular items or services. Understanding these documents is crucial for a seamless registration process.
Collecting and preparing these documents in advance can significantly streamline the AR-1R form submission process. Each document serves a purpose in establishing the legitimacy and operational scope of the business, ultimately ensuring compliance with Arkansas's tax regulations and laws.
The AR-1R Combined Business Tax Registration Form shares similarities with the IRS Form SS-4, Application for Employer Identification Number (EIN). Both forms are essential for business entities to correctly register with relevant tax authorities. The AR-1R form is used within Arkansas for various state tax purposes, whereas the Form SS-4 is a federal form used to obtain an EIN necessary for tax filing and reporting with the IRS. Each form requires detailed information about the business, including the type of entity, ownership details, and business activities, establishing the legal and tax registration frameworks at different government levels.
Another document akin to the AR-1R is the Uniform Business License Application used by several states. This application simplifies the process of obtaining local and state business licenses by consolidating requirements into a single form. Like the AR-1R, which registers a business for multiple tax types in Arkansas, the uniform application often covers various licenses and permits needed to legally operate a business in a state or city, streamlining the administrative process for entrepreneurs and business owners seeking to comply with jurisdictional regulations.
The AR-1R form also parallels the Sales and Use Tax Permit Application utilized in jurisdictions outside of Arkansas. While the AR-1R encompasses registration for sales and use tax among other tax types, many states have separate applications specifically for sales and use tax registration. These permits are vital for businesses to collect and remit sales tax on taxable sales. Despite the more focused purpose compared to the comprehensive AR-1R, both forms ensure businesses meet their respective sales tax responsibilities, highlighting similarities in tax administration across different regions.
Last, the New Business Registration forms available in many states bear resemblance to the AR-1R form. Typically, these forms are an introductory step for new businesses to register with the state's department of taxation or finance. Like the AR-1R, they compile critical business information, such as federal EIN, business name, address, and type of business activity, to facilitate tax collection and compliance. Both sets of documents mark the official start of a business's legal and tax obligations within their operational state, solidifying their role in establishing a formal business entity.
Filling out the AR-1R form for the Arkansas Department of Finance and Administration is an important step for business owners. To navigate this process successfully, here are some do's and don'ts to keep in mind:
By adhering to these guidelines, you can help ensure a smoother registration process for your business with the Arkansas Department of Finance and Administration.
When it comes to the AR-1R form, required for Combined Business Tax Registration in Arkansas, there are several misconceptions that can complicate the registration process for new and established businesses alike. It's crucial to address these misunderstandings to ensure compliance with the Arkansas Department of Finance and Administration's requirements.
Misconception 1: The AR-1R form is only for new businesses. While the form is indeed used to register new businesses, it's also necessary for existing businesses that are undergoing changes such as adding additional locations, tax types, or when there’s an ownership change.
Misconception 2: Online registration through ATAP replaces the need for the AR-1R form. Registering online using the Arkansas Taxpayer Access Point (ATAP) is an alternative to mailing the AR-1R form, but it doesn't eliminate the need for the information required on the form. In some cases, businesses might still need to submit additional documentation directly to the Department of Finance and Administration.
Misconception 3: Sole proprietors do not need to complete the entire form. Regardless of the business structure, completing the entire form is necessary. Sole proprietors are required to provide their social security number in addition to their business information.
Misconception 4: A separate registration form is needed for each tax type. The AR-1R form is a combined business tax registration form, meaning it allows businesses to register for multiple tax types using a single form. This simplifies the process and reduces the paperwork required.
Misconception 5: The $50.00 application fee applies to all businesses. The non-refundable application fee is required for vendors on a retail or wholesale basis, out-of-state vendors that lease property into Arkansas, or perform taxable services in Arkansas. Not all businesses will incur this fee depending on their specific circumstances.
Misconception 6: Information about responsible parties is not important. Completing the section on responsible parties is crucial as it helps the Department of Finance and Administration identify individuals who have operational control or ownership stakes in the business. This information is important for both tax compliance and the legal responsibilities of the business.
Understanding these aspects of the AR-1R form helps ensure that businesses can navigate the registration process efficiently and accurately, laying a solid foundation for compliance and success in Arkansas’s regulatory environment.
When completing the AR-1R Combined Business Tax Registration Form for the Arkansas Department of Finance and Administration, various key takeaways should be noted to ensure accuracy and completeness in submission. These aspects are crucial for businesses to commence legally and adhere to state requirements.
Ensuring all information is correct and complete before submission is crucial. Mistakes or omissions can delay the business registration process or result in legal complications. Businesses are encouraged to seek assistance if they encounter any uncertainties during the form completion process.
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