{
  "batch": "482-arkansas-required-paperwork-and-licenses",
  "articles": [
    {
      "id": "learn_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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_r482_arkansas_required_paperwork_and_licenses_482_arkansas_required_paperwork_and_licenses_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": "482-arkansas-required-paperwork-and-licenses",
      "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"
      }
    }
  ]
}