Fill in a Valid Ar 1R Form Fill Out My Document

Fill in a Valid Ar 1R Form

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.

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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.

Preview - Ar 1R Form

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

 

 

 

 

 

 

 

 

 

 

a) Name of Responsible Party

 

 

 

 

b) SSN or FEIN

 

 

 

 

 

 

 

 

c) Title

d) Effective Date

 

e) Phone Number (Include Area Code)

f) E-Mail Address

9.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

g) Street Address or PO Box

 

 

h) City, State, Zip Code

 

 

 

 

 

 

 

 

 

 

a) Name of Responsible Party

 

 

 

 

b) SSN or FEIN

 

 

 

 

 

 

 

 

c) Title

d) Effective Date

 

e) Phone Number (Include Area Code)

f) E-Mail Address

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

g) Street Address or PO Box

 

 

h) City, Sate, Zip Code

 

 

 

 

 

 

 

 

 

 

a) Name of Responsible Party

 

 

 

 

b) SSN or FEIN

 

 

 

 

 

 

 

 

c) Title

d) Effective Date

 

e) Phone Number (Include Area Code)

f) E-Mail Address

11.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

g) Street Address or PO Box

 

 

h) City, State, Zip Code

 

 

 

 

 

 

 

 

 

 

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

Revised 07/24/2015

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

 

d) State

e) Zip Code

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?

 

Yes

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

Beer

Wine

Liquor

Mixed Drink

 

Private Club

Off-Premises Consumption

On-Premises Consumption

 

 

 

 

 

 

 

 

 

 

20.

a) Do you operate more than one business in Arkansas?

 

Yes

 

No

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?

 

Yes

 

No

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. )

 

 

 

1.

Do you have an Arkansas location or have inventory in Arkansas AND make sales on a retail basis?

 

Yes

 

No

 

 

 

 

 

 

 

Yes

 

 

No

 

 

 

 

 

2.

Do you perform a taxable service in Arkansas?

 

 

 

 

 

 

 

24.

3.

Do you lease or rent tangible property in Arkansas?

 

 

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

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)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION G - WITHHOLDING PASS THROUGH

 

 

 

 

 

 

 

 

 

27.

a) Date Arkansas Withholding required

 

b) FEIN:

c) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

28.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION H - WITHHOLDING PENSION

 

 

 

 

 

 

 

 

 

29.

a) Date Arkansas Withholding required

 

b) FEIN:

c) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

30.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 07/24/2015

Page 3 of 7

SECTION I - CORPORATE INCOME (INCLUDING SUB S ELECTION)

31.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

32.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Sub S Election please complete and attach form AR1103.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION J - PARTNERSHIP INCOME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

34.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION K - MOTOR FUEL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a) Date to start purchasing or importing Fuel into Arkansas:

 

 

 

b) DUNS Number:

 

 

 

 

 

35.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

36.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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?

Yes

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

40.

a) Have you previously held a Motor Fuel Tax License in Arkansas?

Yes

 

No

 

b) License Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41.

Are you acquiring an existing business that held a Motor Fuel Tax License?

Yes

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

42.

a) Company Name

 

 

 

 

b) Account Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

43.

Do you have Bulk Storage Facilities in Arkansas?

Yes

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

47.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION M - BRINE SEVERANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

48.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

49.

Please check the applicable classification.

 

Producer

 

 

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

50.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION N - NATURAL GAS SEVERANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

51.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c) Please check the applicable classification.

Producer

Purchaser

 

d) AR Oil/Gas Commission Operator Number (if applicable):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

52.

a) Mailing Address (if different from Section B)

 

 

 

 

 

 

 

 

b) City

 

 

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 07/24/2015

Page 4 of 7

SECTION O - OIL SEVERANCE

53.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

54.

Please check the applicable classification.

 

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

55.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION P - TIMBER SEVERANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

56.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

57.

Please check the applicable classification.

 

Primary Processor/Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

 

 

58.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION Q - OTHER SEVERANCE

 

 

 

 

 

 

 

 

 

 

 

 

 

59.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

60.

Please check the applicable classification.

 

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

61.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION R - BEER

 

 

 

 

 

 

 

 

 

 

 

 

 

62.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

63.

a) Please check the applicable classification.

Distributor Only

Native Brewery/Distributor

b) ABC Permit Number:

 

 

 

 

 

 

 

 

 

 

 

64.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION S - LIQUOR

 

 

 

 

 

 

 

 

 

 

 

 

 

65.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

66.

a) Please check the applicable classification.

Manufacturer

Distributor/Wholesaler

b) ABC Permit Number:

 

 

 

 

 

 

 

 

 

 

 

67.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION T - WINE

 

 

 

 

 

 

 

 

 

 

 

 

 

68.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

69.

a) Please check the applicable classification.

Distributor

Small Farm Winery

b) ABC Permit Number:

 

 

 

 

 

 

 

 

 

 

 

70.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION U - CIGARETTE

 

 

 

 

 

 

 

 

 

 

 

 

 

71.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

72.

Please check the applicable classification.

 

Manufacturer

Wholesaler

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Shipper Type #1:

 

Shipping Account Information:

 

 

 

 

 

73.

 

 

 

 

 

 

 

 

 

 

Shipper Type #2:

 

Shipping Account Information:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

74.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION V - CIGARETTE PAPERS

 

 

 

 

 

 

 

 

 

 

 

 

75.

a) Date Activity Begins in AR

 

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

76.

Please check the applicable classification.

 

Retailer

Wholesaler

Manufacturer

 

 

 

 

 

 

 

 

 

 

 

77.

a) Mailing Address (if different from Section B)

 

 

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 07/24/2015

Page 5 of 7

SECTION W - OTHER TOBACCO PRODUCTS

78.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

79.

Please check the applicable classification.

Retailer

Wholesaler

Manufacturer

 

 

 

 

 

 

 

 

 

 

80.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION X - SOFT DRINK

 

 

 

 

 

 

 

 

 

 

 

81.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

82.

Please check the applicable classification.

Retailer

Wholesaler

Manufacturer

 

 

 

 

 

 

 

 

 

 

83.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION Y - BEEF

 

 

 

 

 

 

 

 

 

 

 

84.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

85.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

86.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION Z - CATFISH FEED

 

 

 

 

 

 

 

 

 

87.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

88.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

89.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AA - CORN/GRAIN SORGHUM

 

 

 

 

 

 

 

 

 

90.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

91.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

92.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AB - RICE

 

 

 

 

 

 

 

 

 

 

 

93.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

94.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

95.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AC - SOYBEAN

 

 

 

 

 

 

 

 

 

 

 

96.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

97.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

98.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AD - WHEAT

 

 

 

 

 

 

 

 

 

 

 

99.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

100.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

101.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AE - BOVINE/PSEUDORABIES

 

 

 

 

 

 

 

 

 

102.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

103.

Please check the applicable classification.

Producer

Purchaser

 

 

 

 

 

 

 

 

 

 

 

 

104.

a) Mailing Address (if different from Section B)

 

 

 

b) City

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 07/24/2015

Page 6 of 7

SECTION AF - WASTE TIRE

105.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

106.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AG - CONSTRUCTION

 

 

 

 

 

 

 

 

107.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

108.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AH - TELECOMMUNICATIONS

 

 

 

 

 

 

 

 

109.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

 

110.

PSC Permit Number

 

 

 

 

 

 

 

 

 

 

 

 

 

111.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AI - MERCHANDISE VENDING (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-VEN.)

 

 

 

 

 

 

112.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

113.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AJ - AMUSEMENT (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-AMU.)

 

 

 

 

 

 

 

114.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

115.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AK - BINGO/RAFFLE (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-BRDM or AR-1R-BRLAO.)

 

 

 

 

 

 

116.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

117.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SECTION AL - BEAUTY PAGEANT (PLEASE COMPLETE AND ATTACH SUPPLEMENTAL FORM AR-1R-BPG.)

 

 

 

 

 

 

 

118.

a) Date Activity Begins in AR

b) DBA (if applicable)

 

 

 

 

 

 

 

 

 

119.

a) Mailing Address (if different from Section B)

 

 

b) City

 

c) State

d) Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revised 07/24/2015

Page 7 of 7

Document Data

Fact Detail
Purpose Used for the registration of various tax types and business changes in Arkansas.
Application Options Businesses can register a new business, add an additional location, add an additional tax type, change ownership, or give third party ATAP access.
Tax Types Included Includes, but is not limited to, sales and use, severance taxes, withholding taxes, motor fuel, and alcoholic beverages.
Ownership Information Requires detailed owner information, including federal identification or social security number, legal name, and primary business activity.
Governing Law Arkansas Code Annotated 26-52-207; outlines the transfer of tax liability with business ownership changes and other registration requirements.

Steps to Writing Ar 1R

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.

  1. Determine the reason for submitting the form and check the appropriate box: New Business, Add Additional Location, Add Additional Tax Type, Ownership Change, or ATAP Third Party Access.
  2. Under Section A - Tax Types, check all applicable boxes that relate to your business.
  3. In Section B - Owner Information, select the Ownership Type and provide the Federal Identification Number (FEIN) or Social Security Number (SSN), alongside the owner's full legal name. If a DBA (Doing Business As) name exists, include that as well.
  4. For the Primary Business Activity, enter the NAICS code and provide a brief description of your business's activity.
  5. Include the Physical Location Address, ensuring you list a street address and not a P.O. Box, along with the phone number, city, county, state, and zip code.
  6. Provide the Mailing Address, if different from the physical address, including the in-care-of name, street or P.O. Box, city, state, and zip code.
  7. Under Section C - Responsible Party, list the information for each responsible party associated with the business. Include names, SSN or FEIN, title, effective date, phone number, email address, and address.
  8. Complete the Contact Information section with the name, title, phone number, email address, and fax number of the primary contact person.
  9. In Section D - Signature, ensure the form is signed by a responsible party authorized on behalf of the organization. Include the signature, date, printed name, and title.
  10. Review Sections E through V and complete any sections applicable to your business, such as sales and use, withholding wage, motor fuel, severance taxes, and distribution of alcohol, cigarettes, and cigarette papers.
  11. For each applicable section, provide detailed information as required, including dates of activity, DBA (if applicable), addresses, and specific tax-related questions tailored to your business operations.
  12. Re-check all filled sections for accuracy and completeness to avoid any delays or issues with your registration process.

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.

Frequently Asked Questions

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.

Common mistakes

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:

  1. Not reading the instructions thoroughly before starting. Each section has specific requirements that are easy to miss.
  2. Choosing the wrong ownership type. It's important to understand the legal structure of your business before making a selection.
  3. Entering an incorrect Federal Identification Number (FEIN) or Social Security Number (SSN). This information must be precise for tax purposes.
  4. Failing to provide the DBA (Doing Business As) name, if applicable, which can cause confusion about your business identity.
  5. Skipping the section on responsible parties. Every business needs to designate someone who will be responsible for tax matters.
  6. Forgetting to list all applicable tax types your business will be responsible for. This can lead to unregistered tax obligations.
  7. Not including a physical address. A P.O. Box is not acceptable for the physical location address requirement.
  8. Omitting signature and date at the end of the form. Without this, the form is not valid and will not be processed.

By steering clear of these errors, you can ensure a smoother registration process for your business with the Arkansas Department of Finance and Administration.

Documents used along the form

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.

  • Lease Agreement: If the business is renting or leasing the property from which it operates, a copy of the lease agreement must be provided. This document verifies the business's physical location and terms of occupancy.
  • Bill of Sale: In situations where a business purchases the inventory, fixtures, or equipment of an established business, a copy of the bill of sale is necessary. This document outlines the specifics of what has been purchased and often includes the name of the previous owner.
  • City Business License or Statement: For businesses operating at a residential address, evidence of a city business license or a statement indicating such a license is not required must be attached. This demonstrates compliance with local regulations.
  • FEIN (Federal Employer Identification Number): This is required for all businesses except sole proprietorships that do not have employees. The FEIN is used to identify a business entity and is necessary for tax purposes.
  • Form AR1103 (For Sub S Election): Businesses electing to be treated as an S Corporation for tax purposes must complete and attach Form AR1103. This election affects how the company's income is taxed.
  • Schedule of Additional Locations: If a business operates more than one location in Arkansas, a separate schedule including all location names and addresses must be attached. This information is essential for tax assessment purposes.
  • Proof of Special Taxes Compliance: Depending on the type of business, proof of compliance with special taxes (e.g., Short Term Rental Vehicle Tax, Tourism Tax, Aviation Tax) may be required. These documents confirm that the business is aware of and prepared to comply with specific tax obligations.

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.

Similar forms

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.

Dos and Don'ts

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:

  • Do read the instructions carefully before you start. Each section and requirement has specific instructions that are crucial for accurate completion.
  • Don't rush through filling out the form. Mistakes can lead to delays in processing or even rejection of the application.
  • Do register your new business online using ATAP at www.atap.arkansas.gov if possible, for a more streamlined process.
  • Don't leave required fields blank. If a certain field does not apply to you, fill it with "N/A" or "Not Applicable" instead of leaving it empty.
  • Do provide your Federal Identification Number (FEIN) or Social Security Number (SSN) as required. This information is crucial for your business's identification.
  • Don't forget to check the correct tax types that apply to your business in Section A. This selection dictates the tax responsibilities you're acknowledging for your business.
  • Do ensure that the physical location address provided is not a P.O. Box. This address must be where your business physically operates.
  • Don't neglect the signature section. Ensure that the form is signed by a responsible party who is authorized to sign on behalf of the organization.
  • Do contact the Department of Finance and Administration at (501) 682-1895 if you require assistance at any point during the completion of this form.

By adhering to these guidelines, you can help ensure a smoother registration process for your business with the Arkansas Department of Finance and Administration.

Misconceptions

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.

Key takeaways

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.

  • The AR-1R form is applicable for various purposes, including registering a new business, adding an additional location, adding a new tax type, ownership changes, and granting third-party ATAP access.
  • Businesses can select from a wide range of tax types to register for, including sales and use tax, various severance taxes, withholding taxes, and taxes related to specific industries like alcohol and tobacco.
  • Choosing the correct ownership type is critical and options include Corporation, Partnership, LLC, Government, Fiduciary/Trust, Non-Profit, Sole Proprietor. This affects the required identification number - FEIN for most business types or SSN for Sole Proprietors.
  • Accurate and complete owner and responsible party information is required, including names, Social Security Numbers or FEINs, titles, and effective dates of responsibility. For every individual considered a responsible party, this detail must be thoroughly provided.
  • The form demands specific business details, such as the business's physical location, which cannot be a P.O. Box, and a detailed description of the business activity, including the applicable NAICS code.
  • Sections D through V require attention to detail regarding specific activities and operations, such as whether the business sells or serves alcoholic beverages, operates multiple businesses in Arkansas, and if special taxes like tourism tax or motor fuel tax apply.
  • A non-refundable $50.00 application fee is required for most businesses, mainly if they operate within Arkansas, perform taxable services, or lease or rent tangible property in the state. This is an essential factor to consider for budgeting during the registration process.
  • The signature of a responsible party authorized to represent the organization is necessary to affirm the truthfulness and accuracy of the information provided, under the penalties of perjury. This emphasizes the seriousness and legal obligation of submitting the AR-1R form.

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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