Instructions For Form Ar-1rarkansas Combined Business Registration Form (Page 2 of 5) in pdf

Code of the business only if it is different

taxes on the rental/lease of gasoline or

and local taxes are to be collected on the

from the location at address in Section II.

diesel powered trucks used for residential

sales of aviation fuel. City and county taxes

Location address is the physical address

moving or shipping for less than 30 days.

collected on sale of aviation fuel at publicly

at which this business is located.

owned airports must be reported separately

f-I) Enter the Mailing address, City, State,

Tourism Tax should be collected in

from all other sales. For a list of aviation fuel

and Zip Code of the business only if it is

addition to the state and local sales or use

local codes, contact the Sales and Use Tax

different from the location at address in

taxes on the following:

Local Tax Unit at 501-682-7105.

Section II. Mailing address is the address

at which this business receives mail.

Line 24 Answer questions 1 through 4 in

The service of furnishing a

condominium, townhouse, or

this section to determine if the application

Line 16 a) Indicate YES or NO. b) If yes,

rental house to a transient guest;

fee is due.

attach a copy of the lease.

The service of furnishing a guest

room, suite, or other

SECTION F – WITHHOLDING

Line 17 a) Please Indicate YES or NO. b)

accommodation by a hotel, motel,

WAGE

If yes, attach a copy of the bill of sale and

lodging house, tourist camp, tourist

enter the name and c) account ID of the

court, property management

Line 25 a) Enter the date that Arkansas

previous business.

company or any other provider of

Wage Withholding started or will begin. If you

accommodation to a transient

do not know the actual date, then estimate

Line 18 a) Enter the estimated dollar value

guest;

the date. b) Enter the Federal Identification

of your current inventory and b) dollar value

A camping fee at a public or

Number. A FEIN is required for all

of your fixtures and equipment.

privately owned campground,

Withholding accounts.

except a federal campground;

Line 19 If your business sells or serves

The rental of a watercraft; boat motor

c) Enter your Doing Business As (DBA)

alcoholic beverages, indicate which type(s)

and related boat equipment; life

name. If the DBA name is exactly the same

and enter the appropriate ABC permit

jacket or cushion; water skis; or oar

as the legal name, leave this line blank.

number(s).If your business is a Private

or paddle by a boat dock, marina,

Club, enter your ABC private club permit

canoe or raft rental business, or other

number.

business engaged in the rental of

Line 26 a-d) Enter the mailing address if

watercraft; and

different from Section B.

Line 20 a) Indicate YES or NO. b) If YES,

The admission price of a theme

attach a separate schedule including

park, water park, water slides, river

SECTION G - WITHHOLDING

names, addresses and permit numbers of

boat and lake boat cruises and

PASS THROUGH

all the other businesses.

excursions, local sightseeing and

excursion tours, helicopter tours,

Line 27 a) Enter the date that Arkansas Pass

Line 21 a) Indicate YES or NO. b) If YES,

excursion railroads, carriage rides,

Through Withholding started or will begin. If

attach a copy of your city business license

horse racing, dog racing, car racing,

you do not know the actual date, then

or a statement that the license is not

indoor and outdoor play or music

estimate the date. b) Enter the Federal

required.

shows, folks centers, observations

Identification Number. A FEIN is required for

towers, privately owned and

all Withholding accounts. c) Enter your Doing

Line 22 Indicate if you operate an out-of-

operated museums, privately owned

Business As (DBA) name. If the DBA name is

state business and list and describe the

historic sites or buildings, and

exactly the same as the legal name, leave

service(s) performed in the state of

natural formations such as springs,

this line blank.

Arkansas.

bridges, rock formations, caves, and

caverns. Tourist attraction does not

Line 28 a-d) Enter the mailing address if

Line 23 Read the descriptions below to

include a special event; an event of

different from Section B.

determine if your business provides a service

school, college or university; or an

or product that would require you to report a

event of a restaurant, coffee shop,

SECTION H - WITHHOLDING

special additional tax. Check the box for each

dinner theater which admits dinner

that applies to your business.

guests only, cafe, cafeteria, or any

PENSION

other public eating establishment

Short Term Rental Vehicle Tax and local

that is open for business every

Line 29 a) Enter the date that Arkansas

rental vehicle tax should be collected in

month of the year.

Pension Withholding started or will begin. If

addition to the state and local sales or

you do not know the actual date, then

use taxes on the rental/lease of motor

Wholesale Vending Tax - There are 3 tax

estimate the date. b) Enter the Federal

vehicles for less than 30 days. This tax

options applicable to tangible personal

Identification Number. A FEIN is required for

does not apply to:

property sold through a vending machine.

all Withholding accounts. c) Enter your Doing

Rentals of diesel trucks for

Note: If you select Options 2 or 3, you are

Business As (DBA) name. If the DBA name is

commercial shipping

required to have a Sales Tax permit. If you

exactly the same as the legal name, leave

Semi-trailers, trailers, or other non-

select Option 2 you are required to report

this line blank.

motor vehicles

Wholesale Vending Tax. Please contact

Farm machinery or equipment leased

the Miscellaneous Tax Section at 501-682-

Line 30 a-d) Enter the mailing address if

for a commercial purpose; and

7187 for additional information concerning

different from Section B.

A gasoline-powered or diesel-

vending machine decals.

powered truck leased or rented for

SECTION I – CORPORATE

residential moving or shipping

Sales Tax

Permit

Decal

Tax Responsibility

INCOME (INCLUDING SUB S

Required

Long Term Rental Vehicle Tax should be

ELECTION)

Tax paid to supplier

collected in addition to the state and local

Opt 1 No

No Fee

on purchases

sales or use taxes on the rental/lease of

Wholesale Vending

Line 31 a) Enter the date that Arkansas

motor vehicles for 30 days or more.

Opt 2 Yes

No Fee

Tax paid on

Corporate Income started or will begin. b)

purchases

Enter the Doing Business As (DBA) name. If

Short Term Rental Tax should be

Decal Fee paid in

the DBA name is exactly the same as the

Opt 3 Yes

Fee

collected in addition to the state and local

lieu of Tax paid

legal name, leave this line blank.

sales or use taxes on the rental/lease of

on purchases

Line 32 a-d) Enter the mailing address if

tangible personal property, other than

Aviation Tax - State tax collected on the

different from Section B.

motor vehicles, for less than 30 days.

sales of aircraft and aircraft related

products must be reported as Aviation Tax.

For Sub S Election please complete

Residential Moving Tax should be collected

supplemental form

Aviation Fuel Sales - State aviation tax

in addition to the state and local sales or use

Revised 01/30/2013

Page 2 of 5

Instructions For Form Ar-1rarkansas Combined Business Registration Form Page 2

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