Form Cu-1 - Individual Consumer Use Tax Report

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State of Arkansas
Department of Finance and Administration
Sales and Use Tax Section
If you purchased taxable merchandise outside the State of Arkansas for use, storage, consumption or distribution within the
state, a state and local consumer use tax may be due on the purchase price, including transportation charges. Due to the rapid
increase in purchases being made through mail order, telephone, and the Internet, it has become a concern that individuals
may not be aware of their obligation to report the consumer use tax on untaxed out of state purchases. Examples of
merchandise subject to the consumer use tax include cassettes, CD's, books, furniture, jewelry, food, and clothing.
The use tax is a companion tax to the sales tax whose purpose is to not only raise revenue for the state, but more importantly
to protect local merchants, who must collect sales tax, from the unfair advantage of out of state sellers who do not collect
Arkansas's sales tax. The use tax has been in effect since 1949.
The use tax rate is the same as the sales tax rate, 6.50% for all transactions except food purchases which has a reduced rate
of 1.5% plus the applicable city and/or county rates where the merchandise is delivered in the state. The tax applies to the
purchase price of the merchandise plus any shipping and handling charges that the merchant adds to your bill. If the total tax
due is greater than $100 per month, the use tax report should be filed on a monthly basis. If the total tax due is $25 - $100 per
month, the use tax report should be filed on a quarterly basis. If the total tax due is less than $25 per month, the use tax report
should be filed on an annual basis.
Line 1 Indicate the month and year you are reporting. (mm/yyyy)
Line 3 Fill in the County Rate where you reside (Column A and/or Column B)
Line 4 Fill in the City rate where you reside. (Column A and/or Column B)
Line 5 Enter total rate - the sum of lines 2 through 4. (Column A and/or Column B)
Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only)
Line 7 Enter your total tax rate from line 5
Line 8 Multiply line 7 by line 6 and enter the product.
Line 9 Add lines 8A and 8B and enter the total. (This is the TOTAL tax to remit with this report.)
If you have questions or need additional forms, please call the Sales and Use Tax Office at (501) 682-7104.
Individual Consumer Use Tax Report
1. Report Period ►
Arkansas Department of Finance and Administration
General State
Reduced Food
Sales and Use Tax Section
Tax
Tax
P.O. Box 8054, Little Rock, AR 72203
02. State Rate
03. County Rate
04. City Rate
Purchaser(s):
05. Total Tax Rate
1.5000
6.5000
Social Security Number:
06. Purchases
Home Address
07. Total Tax Rate
6.5000
1.5000
08. Total Tax
09.
City / State / Zip:
Check here if this is an Aviation purchase ►
Phone Number:
(Attach a copy of the bill of sale)
County of Residence:
If you live outside the city limits check here ►
City and county rates may be obtained from our web
If you live in a city other than your mailing address
site.
above, please indicate that city here and use that
or by calling (501) 682-7104
tax rate to compute your tax
CU-1
REV 07/2013

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