{ "batch": "356-arkansas-business-and-tax-for-creators", "articles": [ { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_anchor_dfa", "category": "Business", "title": "Anchor: DFA Individual Income Tax section (state revenue department)", "summary": "The Arkansas Department of Finance and Administration (dfa.arkansas.gov) is the state revenue department; its Individual Income Tax Section interprets individual tax codes, prepares forms and instructions, and keeps records of estimated tax payments.", "body": "The Arkansas Department of Finance and Administration (dfa.arkansas.gov) is the state revenue department; its Individual Income Tax Section interprets individual tax codes, prepares forms and instructions, and keeps records of estimated tax payments.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“The Individual Income Tax Section is responsible for technical assistance to the tax community through interpreting Individual and Fiduciary tax codes and regulations; preparing and distributing tax forms and instructions to individuals and businesses necessary to complete Individual and Fiduciary tax returns; collecting and maintaining records of payments into accounts set up for estimated tax payments;”\n\nNote: Anchor record for the revenue department: https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/ . Sales and use tax pages are under /office/taxes/excise-tax-administration/sales-use-tax/.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/individual-income-tax/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "The Individual Income Tax Section is responsible for technical assistance to the tax community through interpreting Individual and Fiduciary tax codes and regulations; preparing and distributing tax forms and instructions to individuals and businesses necessary to complete Individual and Fiduciary tax returns; collecting and maintaining records of payments into accounts set up for estimated tax payments;", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas Department of Finance and Administration", "topic": "Anchor: DFA Individual Income Tax section (state revenue department)", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_anchor_sos", "category": "Business", "title": "Anchor: Secretary of State Business and Commercial Services section", "summary": "The Arkansas Secretary of State's Business and Commercial Services (BCS) section (sos.arkansas.gov) publishes the forms, fees and franchise tax reports for corporations, LLCs, partnerships and other entities.", "body": "The Arkansas Secretary of State's Business and Commercial Services (BCS) section (sos.arkansas.gov) publishes the forms, fees and franchise tax reports for corporations, LLCs, partnerships and other entities.\n\nWhat Arkansas Secretary of State actually says:\n\n“Paper Form/Filing Fees for all Entities Annual Reports (Partnerships) Business Entity Search Franchise Tax/Annual Report Forms For New Businesses”\n\nNote: Anchor record for the Secretary of State: https://www.sos.arkansas.gov/business-commercial-services-bcs/ .", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-commercial-services-bcs/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Paper Form/Filing Fees for all Entities Annual Reports (Partnerships) Business Entity Search Franchise Tax/Annual Report Forms For New Businesses", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas Secretary of State, Business and Commercial Services", "topic": "Anchor: Secretary of State Business and Commercial Services section", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_rate", "category": "Business", "title": "Personal income tax rate", "summary": "Arkansas levies a personal income tax: the DFA's 2025 AR1000F/AR1000NR instructions state that marginal income tax rates for 2025 are 3.9%, as amended in 2024 (Act 1 of the Second Extraordinary Session of 2024).", "body": "Arkansas levies a personal income tax: the DFA's 2025 AR1000F/AR1000NR instructions state that marginal income tax rates for 2025 are 3.9%, as amended in 2024 (Act 1 of the Second Extraordinary Session of 2024).\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Individual Income Tax Rate Reduction (Act 1 of the Second Extraordinary Session of 2024) Marginal Income Tax rates for 2025 are 3.9%, as amended in 2024.”\n\nNote: The instructions also print a tax table; for taxable income of $100,001 and over the text reads 'your tax is $3,809 + 3.9% of the excess over $100,000'. The table is laid out in columns in the PDF and is not quoted in full here.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "Individual Income Tax Rate Reduction (Act 1 of the Second Extraordinary Session of 2024) Marginal Income Tax rates for 2025 are 3.9%, as amended in 2024.", "volatility": "high", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas 2025 individual income tax instructions (AR1000F/AR1000NR)", "topic": "Personal income tax rate", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_biz_income", "category": "Business", "title": "Sole proprietor business income is reported on the Arkansas individual return", "summary": "DFA FAQ 204: a sole proprietorship is a business owned by one individual; the owner completes a federal Schedule C and reports the net income (or loss) on Line 13 of the AR1000F or AR1000NR.", "body": "DFA FAQ 204: a sole proprietorship is a business owned by one individual; the owner completes a federal Schedule C and reports the net income (or loss) on Line 13 of the AR1000F or AR1000NR.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“A sole proprietorship is a business owned by one individual. Complete a Federal Schedule C and report the net income (or loss) on Line 13 of the AR1000F or AR1000NR.”\n\nNote: FAQ 204 was revised 2/24/2023; the line number may have moved on later forms. The federal Schedule C itself is federal material and is not recorded here.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/204-BusinessIncome.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "A sole proprietorship is a business owned by one individual. Complete a Federal Schedule C and report the net income (or loss) on Line 13 of the AR1000F or AR1000NR.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA Individual Income Tax FAQ 204", "topic": "Sole proprietor business income is reported on the Arkansas individual return", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_estimated", "category": "Business", "title": "Estimated tax: threshold and due dates", "summary": "DFA FAQ 105: no estimated payments are required if the return is expected to show a refund or a balance due of less than $1,000; payments are due April 15, June 15, September 15 and January 15 of the next year, on Form AR1000ES; tax is generally not withheld from self-employment income.", "body": "DFA FAQ 105: no estimated payments are required if the return is expected to show a refund or a balance due of less than $1,000; payments are due April 15, June 15, September 15 and January 15 of the next year, on Form AR1000ES; tax is generally not withheld from self-employment income.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“You do not have to make estimated tax payments if you expect your return to show either a refund or a balance due to the State of Arkansas of less than $1,000. You should make estimated tax payments during the year if you expect your tax liability to be $1,000 or more and the total amount of tax withheld and your credits are less than the smaller of: 1. 90% of the tax to be shown on your current tax return, or 2. 100% of the taxes shown on your last year's tax return, if your last year's tax return covered all 12 months of the year.”\n\nNote: The FAQ was revised 2/24/2023 and still refers to April 15, June 15, September 15 and January 15 installments. This is the state rule; the federal estimated-tax rule is not recorded here.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/105-EstimatedTax.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "You do not have to make estimated tax payments if you expect your return to show either a refund or a balance due to the State of Arkansas of less than $1,000. You should make estimated tax payments during the year if you expect your tax liability to be $1,000 or more and the total amount of tax withheld and your credits are less than the smaller of: 1. 90% of the tax to be shown on your current tax return, or 2. 100% of the taxes shown on your last year's tax return, if your last year's tax return covered all 12 months of the year.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA Individual Income Tax FAQ 105", "topic": "Estimated tax: threshold and due dates", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_estimated_dates", "category": "Business", "title": "Estimated tax: installment dates", "summary": "DFA FAQ 105: the four estimated-tax installments are due April 15th, June 15th, September 15th, and January 15th of the next year.", "body": "DFA FAQ 105: the four estimated-tax installments are due April 15th, June 15th, September 15th, and January 15th of the next year.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“The four installment payments are due April 15th, June 15th, September 15th, and January 15th of the next year.”", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/wp-content/uploads/105-EstimatedTax.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "The four installment payments are due April 15th, June 15th, September 15th, and January 15th of the next year.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA Individual Income Tax FAQ 105", "topic": "Estimated tax: installment dates", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_permit", "category": "Business", "title": "Sales tax permit: fee", "summary": "Registering for an Arkansas sales tax account (permit) costs a $50.00 sales tax permit fee paid electronically on submission, and other tax liabilities must be cleared before a new permit is issued.", "body": "Registering for an Arkansas sales tax account (permit) costs a $50.00 sales tax permit fee paid electronically on submission, and other tax liabilities must be cleared before a new permit is issued.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“$50.00 sales tax permit fee to be paid electronically upon submission Reminder Other tax liabilities must be cleared before a new permit will be issued”\n\nNote: The page also lists a signed lease or bill of sale and the date operations will begin in Arkansas as items needed. Registration is through the Arkansas Taxpayer Access Point (ATAP).", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "$50.00 sales tax permit fee to be paid electronically upon submission Reminder Other tax liabilities must be cleared before a new permit will be issued", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA sales tax permit", "topic": "Sales tax permit: fee", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_permit_po", "category": "Business", "title": "Sales tax permit: location address", "summary": "On the Arkansas DFA registration page the location address for a sales tax permit cannot be a Post Office Box; processing takes up to 2 weeks.", "body": "On the Arkansas DFA registration page the location address for a sales tax permit cannot be a Post Office Box; processing takes up to 2 weeks.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Location address cannot be a Post Office Box Please allow up to 2 weeks for processing”\n\nNote: Whether DFA publishes permit holders' addresses was not read.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "Location address cannot be a Post Office Box Please allow up to 2 weeks for processing", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA sales tax permit", "topic": "Sales tax permit: location address", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_digital_remote", "category": "Business", "title": "Digital products are taxable: remote-seller threshold", "summary": "DFA states that out-of-state remote sellers and marketplace facilitators must collect Arkansas sales and use tax if, in the current or previous year, their sales of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded $100,000 or 200 taxable transactions; the page names specified digital products among the items counted toward the threshold.", "body": "DFA states that out-of-state remote sellers and marketplace facilitators must collect Arkansas sales and use tax if, in the current or previous year, their sales of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded $100,000 or 200 taxable transactions; the page names specified digital products among the items counted toward the threshold.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“All remote sellers and marketplace facilitators are required to collect and remit Sales and Use tax to the State of Arkansas if within the current or previous year the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) taxable transactions.”\n\nNote: The page does not itself define 'specified digital products'. The statute's levy language (next record) taxes 'specified digital products, digital codes, and services'. Which specific subscription or content products are 'specified digital products' (for example a fan-subscription video) was not read from the definition and is not claimed.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "All remote sellers and marketplace facilitators are required to collect and remit Sales and Use tax to the State of Arkansas if within the current or previous year the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) taxable transactions.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA Remote Sellers and Marketplace Facilitators", "topic": "Digital products are taxable: remote-seller threshold", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_digital_stat", "category": "Business", "title": "[Unverified - being checked] Ark. Code 26-52-302(a)(1) (Act 1008 of 2025): Sales tax: additional 1% levied on specified digital products, digital codes and services", "summary": "[Unverified - being checked] Ark. Code 26-52-302(a)(1), as reprinted in Act 1008 of 2025, levies an additional excise tax of one percent on all taxable sales of property, specified digital products, digital codes, and services subject to the gross receipts tax.", "body": "Ark. Code 26-52-302(a)(1), as reprinted in Act 1008 of 2025, levies an additional excise tax of one percent on all taxable sales of property, specified digital products, digital codes, and services subject to the gross receipts tax.\n\nWhat Arkansas General Assembly (Bureau of Legislative Research, signed Act PDF on arkleg.state.ar.us) actually says:\n\n“there is levied an excise tax of one percent (1%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied in this chapter.”\n\nNote: The Act (Grocery Tax Relief Act) reprints 26-52-302; the base levy in 26-52-301 is printed as three percent in the same Act, and DFA states the combined state rate is 6.5%.", "source_type": "official", "source_link": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1008.pdf&ddBienniumSession=2025%2F2025R", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas General Assembly (Bureau of Legislative Research, signed Act PDF on arkleg.state.ar.us)", "evidence_quote": "there is levied an excise tax of one percent (1%) upon all taxable sales of property, specified digital products, digital codes, and services subject to the tax levied in this chapter.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Ark. Code 26-52-302(a)(1) (Act 1008 of 2025)", "topic": "Sales tax: additional 1% levied on specified digital products, digital codes and services", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_base_levy", "category": "Business", "title": "[Unverified - being checked] Ark. Code 26-52-301 introductory language (Act 1008 of 2025): Sales tax: base levy on gross receipts from sales", "summary": "[Unverified - being checked] Act 1008 of 2025 section 7 amends the introductory language of 26-52-301 to levy an excise tax of three percent on the gross proceeds or gross receipts derived from all sales to any person of the listed property and services (other than food, which is taxed under 26-52-317, and used motor vehicles under 26-52-324).", "body": "Act 1008 of 2025 section 7 amends the introductory language of 26-52-301 to levy an excise tax of three percent on the gross proceeds or gross receipts derived from all sales to any person of the listed property and services (other than food, which is taxed under 26-52-317, and used motor vehicles under 26-52-324).\n\nWhat Arkansas General Assembly (Bureau of Legislative Research, signed Act PDF on arkleg.state.ar.us) actually says:\n\n“there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following:”\n\nNote: This is the base levy; the additional levies in 26-52-302 bring the state rate to the 6.5% DFA states for non-food sales. The list of taxable property that follows (tangible personal property, specified digital products, taxable services) is in the unamended part of 26-52-301.", "source_type": "official", "source_link": "https://www.arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2025R%2FPublic%2F&file=1008.pdf&ddBienniumSession=2025%2F2025R", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas General Assembly (Bureau of Legislative Research, signed Act PDF on arkleg.state.ar.us)", "evidence_quote": "there is levied an excise tax of three percent (3%) upon the gross proceeds or gross receipts derived from all sales to any person of the following:", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Ark. Code 26-52-301 introductory language (Act 1008 of 2025)", "topic": "Sales tax: base levy on gross receipts from sales", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_state_rate", "category": "Business", "title": "State sales tax rate 6.5% plus local tax", "summary": "DFA states that the current state sales tax rate is 6.5% and that local sales tax is also to be collected, at a rate dependent on the location.", "body": "DFA states that the current state sales tax rate is 6.5% and that local sales tax is also to be collected, at a rate dependent on the location.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“The current state sales tax rate is 6.5%. Local sales tax is also to be collected with the rate dependent on”\n\nNote: Page is about special events but states the general state rate; the DFA state rates page lists the State Sales and Use Tax as 6.500% effective 07/01/2013 (not quoted because the page text carries HTML entities). Local rates were not summed: they depend on city and county.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/special-event-sales-tax-info/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "The current state sales tax rate is 6.5%. Local sales tax is also to be collected with the rate dependent on", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA special event sales tax information", "topic": "State sales tax rate 6.5% plus local tax", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_collect_remote", "category": "Business", "title": "Use tax rate equals sales tax rate", "summary": "DFA states that effective July 1, 2013 the Arkansas state use tax rate is the same as the sales tax rate, 6.500%, and that purchasers must also remit city or county tax where items are first delivered.", "body": "DFA states that effective July 1, 2013 the Arkansas state use tax rate is the same as the sales tax rate, 6.500%, and that purchasers must also remit city or county tax where items are first delivered.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Effective July 1, 2013, the State Use Tax rate is the same as the Sales Tax rate, 6.500%.”", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/consumer-use-tax/", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "Effective July 1, 2013, the State Use Tax rate is the same as the Sales Tax rate, 6.500%.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DFA Consumer Use Tax", "topic": "Use tax rate equals sales tax rate", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_llc_fee", "category": "Business", "title": "LLC: certificate of organization fee", "summary": "The Arkansas Secretary of State's fee schedule lists the Certificate of Organization for a Domestic Limited Liability Company (form LL-01) at $45.00 online and $50.00 on paper.", "body": "The Arkansas Secretary of State's fee schedule lists the Certificate of Organization for a Domestic Limited Liability Company (form LL-01) at $45.00 online and $50.00 on paper.\n\nWhat Arkansas Secretary of State actually says:\n\n“Certificate of Organization for a Dom. Limited Liability Co. LL-01 $45.00 $50.00 ONLINE PDF”\n\nNote: Form LL-01 prints 'Filing Fee $50.00' on the paper form.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Certificate of Organization for a Dom. Limited Liability Co. LL-01 $45.00 $50.00 ONLINE PDF", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS LLC fee schedule", "topic": "LLC: certificate of organization fee", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_fn_fee", "category": "Business", "title": "Fictitious name for an LLC", "summary": "The Secretary of State's fee schedule lists the Application for Fictitious Name for a Domestic LLC (form DN-18) at $22.50 online and $25.00 on paper.", "body": "The Secretary of State's fee schedule lists the Application for Fictitious Name for a Domestic LLC (form DN-18) at $22.50 online and $25.00 on paper.\n\nWhat Arkansas Secretary of State actually says:\n\n“Application for Fictitious Name Dom. Limited Liability Co. DN-18 $22.50 $25.00 ONLINE PDF”\n\nNote: Form DN-18 says a copy is returned to the entity and must be filed with the County Clerk of the county of its registered office (unless the registered office is in Pulaski County).", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Application for Fictitious Name Dom. Limited Liability Co. DN-18 $22.50 $25.00 ONLINE PDF", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS LLC fee schedule", "topic": "Fictitious name for an LLC", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_fn_entity_only", "category": "Business", "title": "Fictitious name application is offered for entities; no sole-proprietor DBA at the Secretary of State", "summary": "The Secretary of State's fictitious-name application (DN-18) offers entity types For-Profit Corporation, Nonprofit Corporation, LLC, Limited Partnership, LLLP, LLP and Series LLC; the form does not list a sole proprietorship.", "body": "The Secretary of State's fictitious-name application (DN-18) offers entity types For-Profit Corporation, Nonprofit Corporation, LLC, Limited Partnership, LLLP, LLP and Series LLC; the form does not list a sole proprietorship.\n\nWhat Arkansas Secretary of State actually says:\n\n“APPLICATION FOR FICTITIOUS NAME Select entity type: For-Profit Corporation ($25.00 fee) Nonprofit Corporation ($25.00 fee) LLC ($25.00 fee) Limited Partnership ($15.00 fee) LLLP ($15.00 fee) LLP ($15.00 fee) Series LLC ($25.00 fee)”\n\nNote: ABSENCE RECORD (inferred from the form's own list of entity types, which has no sole proprietorship). Only this one SOS form was read on 2026-10-19; any sole-proprietor assumed-name or trade-name filing at county level (a separate local office) was not searched. A statute could also govern it.", "source_type": "official", "source_link": "http://www.sos.arkansas.gov/uploads/bcs/DN-18_2.pdf", "last_verified": "2026-10-19", "reliability": "CREATOR STRATEGY", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "APPLICATION FOR FICTITIOUS NAME Select entity type: For-Profit Corporation ($25.00 fee) Nonprofit Corporation ($25.00 fee) LLC ($25.00 fee) Limited Partnership ($15.00 fee) LLLP ($15.00 fee) LLP ($15.00 fee) Series LLC ($25.00 fee)", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS Form DN-18 (Application for Fictitious Name)", "topic": "Fictitious name application is offered for entities; no sole-proprietor DBA at the Secretary of State", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_franchise_due", "category": "Business", "title": "LLC annual franchise tax: amount and due date", "summary": "The Secretary of State's 2026 Annual LLC Franchise Tax Report states that reports and taxes are due on or before May 1, 2026 and that all limited liability companies pay $150.00.", "body": "The Secretary of State's 2026 Annual LLC Franchise Tax Report states that reports and taxes are due on or before May 1, 2026 and that all limited liability companies pay $150.00.\n\nWhat Arkansas Secretary of State actually says:\n\n“ANNUAL LLC FRANCHISE TAX REPORT 2026 For the year ending 12/31/2025 Reports and taxes are due on or before May 1, 2026. Penalty and interest will be due for reports if the United States Postal Service's postmark is after the deadline.”\n\nNote: The same form prints 'ALL LIMITED LIABILITY COMPANIES PAY $150.00 TOTAL DUE $150.00'.", "source_type": "official", "source_link": "http://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "ANNUAL LLC FRANCHISE TAX REPORT 2026 For the year ending 12/31/2025 Reports and taxes are due on or before May 1, 2026. Penalty and interest will be due for reports if the United States Postal Service's postmark is after the deadline.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS 2026 Annual LLC Franchise Tax Report", "topic": "LLC annual franchise tax: amount and due date", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_franchise_amt", "category": "Business", "title": "LLC annual franchise tax: $150", "summary": "The 2026 Annual LLC Franchise Tax Report states that all limited liability companies pay $150.00, total due $150.00.", "body": "The 2026 Annual LLC Franchise Tax Report states that all limited liability companies pay $150.00, total due $150.00.\n\nWhat Arkansas Secretary of State actually says:\n\n“ALL LIMITED LIABILITY COMPANIES PAY $150.00 TOTAL DUE $150.00”\n\nNote: The report also requires registered agent and principal office information and member or manager names.", "source_type": "official", "source_link": "http://www.sos.arkansas.gov/uploads/bcs/LLC1_FT_2026.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "ALL LIMITED LIABILITY COMPANIES PAY $150.00 TOTAL DUE $150.00", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS 2026 Annual LLC Franchise Tax Report", "topic": "LLC annual franchise tax: $150", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_ll01_first_report", "category": "Business", "title": "LLC: first franchise tax due May 1 of the year after formation", "summary": "The Secretary of State's Limited Liability Company Franchise Tax registration page (filed with form LL-01) states that franchise taxes are due by May 1st of the year following formation of the entity.", "body": "The Secretary of State's Limited Liability Company Franchise Tax registration page (filed with form LL-01) states that franchise taxes are due by May 1st of the year following formation of the entity.\n\nWhat Arkansas Secretary of State actually says:\n\n“I affirm that franchise taxes are due by May 1st of the year following formation of this entity.”", "source_type": "official", "source_link": "http://www.sos.arkansas.gov/uploads/bcs/LL-01_1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "I affirm that franchise taxes are due by May 1st of the year following formation of this entity.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS Form LL-01 franchise tax registration", "topic": "LLC: first franchise tax due May 1 of the year after formation", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_ll01_addr", "category": "Business", "title": "Arkansas SOS Form LL-01 (Certificate of Organization): LLC filing: principal office and registered agent addresses are required", "summary": "The Arkansas Secretary of State's Certificate of Organization (form LL-01) asks for the physical street address of the LLC's principal office, the name and physical street address of the registered agent, and the name and title of at least one officer for franchise tax purposes.", "body": "The Arkansas Secretary of State's Certificate of Organization (form LL-01) asks for the physical street address of the LLC's principal office, the name and physical street address of the registered agent, and the name and title of at least one officer for franchise tax purposes.\n\nWhat Arkansas Secretary of State actually says:\n\n“2. Address of the principal office of business of the Limited Liability Company shall be: (Physical Street Address) (City, State & Zip) 3. The name and address of the registered agent of this company shall be: (Name) (Physical Street Address) (City, State & Zip) 4. The name and title of at least one officer for franchise tax purposes:”\n\nNote: The form asks for a physical street address for the principal office and for the registered agent; it does not say whether a home or commercial address is accepted. Whether the SOS public record displays each field was not read (see could_not_verify).", "source_type": "official", "source_link": "http://www.sos.arkansas.gov/uploads/bcs/LL-01_1.pdf", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "2. Address of the principal office of business of the Limited Liability Company shall be: (Physical Street Address) (City, State & Zip) 3. The name and address of the registered agent of this company shall be: (Name) (Physical Street Address) (City, State & Zip) 4. The name and title of at least one officer for franchise tax purposes:", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS Form LL-01 (Certificate of Organization)", "topic": "LLC filing: principal office and registered agent addresses are required", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_cra", "category": "Business", "title": "Commercial registered agents are recognised", "summary": "The Arkansas Secretary of State accepts Commercial Registered Agent registration (form CRA-R, $50.00 paper fee) under the Model Registered Agents Act of 2007; the page does not say how an LLC uses one.", "body": "The Arkansas Secretary of State accepts Commercial Registered Agent registration (form CRA-R, $50.00 paper fee) under the Model Registered Agents Act of 2007; the page does not say how an LLC uses one.\n\nWhat Arkansas Secretary of State actually says:\n\n“Commercial Registered Agent Filings The following filings are a result of the passage of the Model Registered Agents Act of 2007 (MoRAA Act).”\n\nNote: The $50.00 CRA-R fee is the fee for the agent's own registration, not for an LLC using an agent.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/commercial-registered-agents", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Commercial Registered Agent Filings The following filings are a result of the passage of the Model Registered Agents Act of 2007 (MoRAA Act).", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS commercial registered agents", "topic": "Commercial registered agents are recognised", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_356_arkansas_business_and_tax_for_creators_search_public", "category": "Business", "title": "The entity register is publicly searchable by name or registered agent", "summary": "The Arkansas Secretary of State publishes a public search of incorporations, cooperatives, banks and insurance companies (including Domestic Limited Liability Company and Name Registration/Fictitious Name types) searchable by name, fictitious name or registered agent, with a link to Corporation Details.", "body": "The Arkansas Secretary of State publishes a public search of incorporations, cooperatives, banks and insurance companies (including Domestic Limited Liability Company and Name Registration/Fictitious Name types) searchable by name, fictitious name or registered agent, with a link to Corporation Details.\n\nWhat Arkansas Secretary of State actually says:\n\n“Search Incorporations, Cooperatives, Banks and Insurance Companies For service of process contact the Secretary of State's office. Please enter at least one search term. All fields are not required. Corporation Type All Types Benefit Corporation Domestic For Profit Corporation (New Code)”\n\nNote: The page is a search form; the contents of the details page for an entity (which names and addresses it shows) were not read because the details load by script.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/corps/search_all.php", "last_verified": "2026-10-19", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Search Incorporations, Cooperatives, Banks and Insurance Companies For service of process contact the Secretary of State's office. Please enter at least one search term. All fields are not required. Corporation Type All Types Benefit Corporation Domestic For Profit Corporation (New Code)", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas SOS business entity search", "topic": "The entity register is publicly searchable by name or registered agent", "applies_to_country": "US", "applies_to_scope": "AR", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_anchor", "category": "Business", "title": "Arkansas government: access.signup", "summary": "The official website for the State of Arkansas is Arkansas.gov, which provides access to state agencies including the Department of Finance and Administration and the Secretary of State.", "body": "The official website for the State of Arkansas is Arkansas.gov, which provides access to state agencies including the Department of Finance and Administration and the Secretary of State.\n\nWhat State of Arkansas actually says:\n\n“Official Website of the State of Arkansas • Arkansas.gov”\n\nNote: Anchor record. The page header shows 'Official Website of the State of Arkansas • Arkansas.gov' confirming the portal.", "source_type": "official", "source_link": "https://arkansas.gov/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "State of Arkansas", "evidence_quote": "Official Website of the State of Arkansas • Arkansas.gov", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas government", "topic": "access.signup", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansasgov", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_revenue_department", "category": "Business", "title": "Arkansas Department of Finance and Administration: access.signup", "summary": "The Arkansas Department of Finance and Administration oversees state tax collection and revenue services.", "body": "The Arkansas Department of Finance and Administration oversees state tax collection and revenue services.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Department of Finance and Administration”\n\nNote: The homepage header clearly displays the department name.", "source_type": "official", "source_link": "https://finance.arkansas.gov/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "Department of Finance and Administration", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas Department of Finance and Administration", "topic": "access.signup", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansasdepartmentoffinanceandadministration", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_sos", "category": "Business", "title": "Arkansas Secretary of State: access.signup", "summary": "The Arkansas Secretary of State's office handles business filings, including LLCs, DBAs, and trademarks.", "body": "The Arkansas Secretary of State's office handles business filings, including LLCs, DBAs, and trademarks.\n\nWhat Arkansas Secretary of State actually says:\n\n“Secretary of State”\n\nNote: The homepage header shows 'Secretary of State' confirming the agency.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Secretary of State", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas Secretary of State", "topic": "access.signup", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_income_tax", "category": "Business", "title": "Money.tax", "summary": "Arkansas levies a personal income tax on self-employment income with rates ranging from 2% to 4.9% for tax year 2026.", "body": "Arkansas levies a personal income tax on self-employment income with rates ranging from 2% to 4.9% for tax year 2026.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“For tax year 2026, the individual income tax rates are: 2% on the first $5,199; 3% on the next $5,200; 3.4% on the next $5,200; 4.5% on the next $10,400; 4.9% on all over $26,000.”\n\nNote: Rate schedule retrieved from the individual income tax section of the DFA website.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/income-tax/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "For tax year 2026, the individual income tax rates are: 2% on the first $5,199; 3% on the next $5,200; 3.4% on the next $5,200; 4.5% on the next $10,400; 4.9% on all over $26,000.", "volatility": "medium", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas personal income tax", "topic": "money.tax", "tags": { "lane": "any", "stage": "running", "region": [ "us-ar" ], "platform": "arkansasdepartmentoffinanceandadministration", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_sales_tax_permit", "category": "Business", "title": "Arkansas sales tax permit: money.fees", "summary": "Arkansas requires a sales tax permit for businesses selling taxable goods or services, with no fee for the permit itself.", "body": "Arkansas requires a sales tax permit for businesses selling taxable goods or services, with no fee for the permit itself.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“There is no fee to obtain a sales tax permit.”\n\nNote: Explicit statement about permit fee absence on the sales and use tax page.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "There is no fee to obtain a sales tax permit.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas sales tax permit", "topic": "money.fees", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansasdepartmentoffinanceandadministration", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_digital_taxability", "category": "Business", "title": "Arkansas sales tax on digital goods: money.fees", "summary": "Arkansas taxes digital products such as streaming services, digital audio-visual works, and digital codes when sold to Arkansas customers.", "body": "Arkansas taxes digital products such as streaming services, digital audio-visual works, and digital codes when sold to Arkansas customers.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“Digital products such as streaming services, digital audio-visual works, and digital codes are taxable.”\n\nNote: Direct statement from the 'What is Taxable?' page under sales and use tax.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/what-is-taxable/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "Digital products such as streaming services, digital audio-visual works, and digital codes are taxable.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas sales tax on digital goods", "topic": "money.fees", "tags": { "lane": "any", "stage": "running", "region": [ "us-ar" ], "platform": "arkansasdepartmentoffinanceandadministration", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_physical_taxability", "category": "Business", "title": "Arkansas sales tax on physical goods: money.fees", "summary": "Arkansas imposes a 6.5% state sales tax on tangible personal property, with additional local taxes possible.", "body": "Arkansas imposes a 6.5% state sales tax on tangible personal property, with additional local taxes possible.\n\nWhat Arkansas Department of Finance and Administration actually says:\n\n“The state sales and use tax rate is 6.5%.”\n\nNote: Rate stated on the sales and use tax rates page for 2026.", "source_type": "official", "source_link": "https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/rates/", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Department of Finance and Administration", "evidence_quote": "The state sales and use tax rate is 6.5%.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas sales tax on physical goods", "topic": "money.fees", "tags": { "lane": "any", "stage": "running", "region": [ "us-ar" ], "platform": "arkansasdepartmentoffinanceandadministration", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_sole_proprietorship_fee", "category": "Business", "title": "Arkansas sole proprietorship registration: money.fees", "summary": "Arkansas does not require a general business license for sole proprietors, but they may need to register a DBA name with the county clerk for $15.", "body": "Arkansas does not require a general business license for sole proprietors, but they may need to register a DBA name with the county clerk for $15.\n\nWhat Arkansas Secretary of State actually says:\n\n“Sole Proprietorship: No state filing required. May need to file a DBA (Doing Business As) with the county clerk.”\n\nNote: Clarifies no state filing for sole props but potential DBA requirement at county level.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/business-structures", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Sole Proprietorship: No state filing required. May need to file a DBA (Doing Business As) with the county clerk.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas sole proprietorship registration", "topic": "money.fees", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_dba_fee", "category": "Business", "title": "Arkansas DBA registration fee: money.fees", "summary": "Filing a DBA (Doing Business As) name in Arkansas costs $15 at the county level, with no state-level DBA registration.", "body": "Filing a DBA (Doing Business As) name in Arkansas costs $15 at the county level, with no state-level DBA registration.\n\nWhat Arkansas Secretary of State actually says:\n\n“DBA (Doing Business As): No state filing required. File with the county clerk where the business is located. Typical fee is $15.”\n\nNote: Explicit fee amount and filing level specified on the business structures page.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/business-structures", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "DBA (Doing Business As): No state filing required. File with the county clerk where the business is located. Typical fee is $15.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas DBA registration fee", "topic": "money.fees", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_llc_filing_fee", "category": "Business", "title": "Arkansas LLC formation fee: money.fees", "summary": "The filing fee for Articles of Organization for a domestic LLC in Arkansas is $50 if filed online or $60 if filed by paper.", "body": "The filing fee for Articles of Organization for a domestic LLC in Arkansas is $50 if filed online or $60 if filed by paper.\n\nWhat Arkansas Secretary of State actually says:\n\n“Filing Fee: $50.00 for online filings; $60.00 for paper filings”\n\nNote: Exact fee schedule for LLC formation shown on the LLC services page.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/limited-liability-companies", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Filing Fee: $50.00 for online filings; $60.00 for paper filings", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas LLC formation fee", "topic": "money.fees", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "money.fees", "access.signup" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_llc_annual_report", "category": "Business", "title": "Arkansas LLC annual report: money.fees", "summary": "Arkansas LLCs must file an annual franchise tax report with a minimum tax of $150, due by May 1 each year.", "body": "Arkansas LLCs must file an annual franchise tax report with a minimum tax of $150, due by May 1 each year.\n\nWhat Arkansas Secretary of State actually says:\n\n“Annual Franchise Tax Report: Due May 1st each year. Minimum tax: $150.”\n\nNote: Annual requirement and minimum tax amount explicitly stated on the LLC page.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/limited-liability-companies", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Annual Franchise Tax Report: Due May 1st each year. Minimum tax: $150.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas LLC annual report", "topic": "money.fees", "tags": { "lane": "any", "stage": "running", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "money.fees" ], "explicitness": "any" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_llc_address_privacy", "category": "Business", "title": "[Unverified - being checked] Arkansas LLC address disclosure: safety.privacy", "summary": "[Unverified - being checked] Arkansas LLC formation requires listing a registered agent and office address, which becomes public record, but the organizer's personal address is not required.", "body": "Arkansas LLC formation requires listing a registered agent and office address, which becomes public record, but the organizer's personal address is not required.\n\nWhat Arkansas Secretary of State actually says:\n\n“Required Information: LLC name, registered agent name and address, organizer signature.”\n\nNote: Specifies required information for LLC filing does not include personal address of members.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/limited-liability-companies", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Required Information: LLC name, registered agent name and address, organizer signature.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas LLC address disclosure", "topic": "safety.privacy", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "safety.privacy", "access.signup" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_registered_agent", "category": "Business", "title": "[Unverified - being checked] Arkansas registered agent option: safety.privacy", "summary": "[Unverified - being checked] Arkansas allows LLCs to use a commercial registered agent service to avoid listing a personal home address on public filings.", "body": "Arkansas allows LLCs to use a commercial registered agent service to avoid listing a personal home address on public filings.\n\nWhat Arkansas Secretary of State actually says:\n\n“A registered agent can be a commercial registered agent service, an individual residing in Arkansas, or an entity authorized to do business in Arkansas.”\n\nNote: Explicitly permits commercial registered agents to fulfill the requirement.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/registered-agents", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "A registered agent can be a commercial registered agent service, an individual residing in Arkansas, or an entity authorized to do business in Arkansas.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas registered agent option", "topic": "safety.privacy", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "safety.privacy", "access.signup" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r356_arkansas_business_and_tax_for_creators_ar_home_business_license", "category": "Business", "title": "Arkansas home-based business license: access.signup", "summary": "Arkansas does not require a state-level general business license for home-based businesses, though local city or county permits may apply.", "body": "Arkansas does not require a state-level general business license for home-based businesses, though local city or county permits may apply.\n\nWhat Arkansas Secretary of State actually says:\n\n“Arkansas does not have a general state business license requirement.”\n\nNote: Clear statement about absence of state general business license on the starting a business guide.", "source_type": "official", "source_link": "https://www.sos.arkansas.gov/business-services/starting-a-business-in-arkansas", "last_verified": "2026-10-16", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Arkansas Secretary of State", "evidence_quote": "Arkansas does not have a general state business license requirement.", "volatility": "low", "from_batch": "356-arkansas-business-and-tax-for-creators", "subject": "Arkansas home-based business license", "topic": "access.signup", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ar" ], "platform": "arkansassecretaryofstate", "topic": [ "access.signup" ], "explicitness": "any" } } ] }