What is a resale certificate called in Arkansas?

Arkansas calls it the Exemption Certificate (Form ST391). The buyer fills in and signs the Arkansas Exemption Certificate and gives it to the seller.

Resale certificate · Arkansas

How to Use the Arkansas Exemption Certificate

The short answer. The Arkansas Exemption Certificate (Form ST391) is the document a business gives a supplier to buy goods for resale without paying Arkansas sales tax. The buyer fills in and signs the Arkansas Exemption Certificate and gives it to the seller. Arkansas publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Arkansas at a Glance

What Arkansas calls it	Exemption Certificate (Form ST391)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Another state's registration accepted (buyers located outside Arkansas)
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	Not confirmed
Law	Arkansas law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Arkansas

A buyer located outside Arkansas may give the Arkansas Exemption Certificate with a registration number issued by another state.

The buyer fills in and signs the Arkansas Exemption Certificate and gives it to the seller.

Which Documents Are Accepted

Arkansas publishes a form, but any document that carries the information the state requires is accepted.

The Multistate Tax Commission lists Arkansas among the states that accept its uniform resale certificate.

Arkansas accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Arkansas law, cited in the sources.

How Long It Lasts

How long the Arkansas Exemption Certificate stays valid depends on the circumstances. A blanket certificate covers repeat purchases of the same type of property from the same seller, but it may not be used once more than 12 months pass between purchases.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Arkansas's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. Your supplier has 90 days from the sale to obtain a fully completed certificate or equivalent information. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption unlawfully, or accepted a claimed entity-based exemption that the multistate certificate shows is not available in Arkansas for goods received at the seller's location.

We have not confirmed how long a seller should keep a resale certificate; check with the Arkansas Department of Finance and Administration.

Worth Knowing in Arkansas

Form ST391 is Arkansas's general exemption certificate, used for resale and for other exemptions.

More for Arkansas Businesses

Arkansas's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Arkansas LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Arkansas, for selling through a marketplace.

Frequently Asked Questions

: Arkansas calls it the Exemption Certificate (Form ST391). The buyer fills in and signs the Arkansas Exemption Certificate and gives it to the seller.
: A buyer located outside Arkansas may give the Arkansas Exemption Certificate with a registration number issued by another state.
: The Multistate Tax Commission lists Arkansas among the states that accept its uniform resale certificate. Arkansas accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Arkansas Exemption Certificate stays valid depends on the circumstances. A blanket certificate covers repeat purchases of the same type of property from the same seller, but it may not be used once more than 12 months pass between purchases. One blanket certificate may cover repeat purchases from the same seller.
: Under Arkansas's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. Your supplier has 90 days from the sale to obtain a fully completed certificate or equivalent information. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption unlawfully, or accepted a claimed entity-based exemption that the multistate certificate shows is not available in Arkansas for goods received at the seller's location. We have not confirmed how long a seller should keep a resale certificate; check with the Arkansas Department of Finance and Administration.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Arkansas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9369&sectionID=6304326 CAR 30-1134, Exemptions from tax: Sales for resale
codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9370&sectionID=6307226 CAR 30-1210, Persons liable for tax and exemptions
dfa.arkansas.gov/wp-content/uploads/ExemptionCertificate_1.pdfArkansas Form ST391, Exemption Certificate (REV 09/10/2025)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (member state list)
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10/14/2022)
Law on resale certificates in Arkansas: 26 CAR 30-1134
What the certificate must contain: 26 CAR 30-1210(e)(3)(B)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.