Sales and Use Tax Forms

The Arkansas Sales and Use Tax Section does not send blank Arkansas Excise Tax Return (ET-1) forms to taxpayers. Contact 501-682-7104 to request ET-1 forms and the forms will be mailed to your business in two to three weeks. For faster service, file your Sales and Use Tax Returns online at

Streamlined Sales Tax Forms
SST Certificate of Exemption Instructions
SST Certificate of Exemption | F0003 
Limited Power of Attorney/Agent Authorization


Legal Forms
Power of Attorney 

Combined Business Tax Forms

Title Posted
Click Here to Register for Sales Tax 06/21/2022
AR-20/40 | Close or Update Account(s) 08/02/2022

EFT Filing

Title Posted
ACH Credit Instructions 03/12/2021


Title Posted
Additional Owner Information | ST-1-A 08/03/2010
Aviation Sales and Use Tax Remittance Form | AV-1 03/06/2017
Claim for Low Income Sales of Electricity | E-416 05/19/2014
Commercial Farm Exemption Certificate | ST-403 08/03/2010
Commercial Farm Exemption For All-Terrain Vehicles Form | ET-819 11/21/2019
Consumer Use Tax Report (Purchases Made from Out-of-State) | CU-1 06/06/2019
Contractor Tax Rate Change Rebate Claim Form | ET- 180A 10/14/2013
Contractor Tax Rate Change Rebate Supplemental Form 01/20/2015
Exemption Certificate | ST-391 08/03/2010
Farm Utility Exemption 04/20/2023
Grain Drying and Storage Exemption | ET1401 01/19/2022
Heavy Equipment Return | ET-HE1 04/16/2021
Local Tax Rebate Claim Form | ET- 179A 03/25/2019
Local Tax Rebate Supplemental Form 08/03/2010
Manufacturer of Electricity Utility Reduced Rate Application | ET-186 A 01/19/2022
Manufacturer of Electricity Utility Reduced Tax Refund Request | ET-186 R 08/18/2015
Mfg Reduced Rate Application/ Recertification | ET-185ARC 01/19/2022
Mfg Utility Reduced Tax Refund Request | ET-185R 05/20/2019
Refund Claim Form and Instructions 12/14/2022
Refund Claim Form Section 2 02/03/2012
Special Event - Isolated Sales Exemption | ET-972 06/10/2022
Supplemental Application for Direct Pay Permit Authority 08/24/2022
Supplemental Local Sales and Use Tax Schedule | Schedule L 02/12/2014
Taxable Sales Worksheet | WS-1 08/03/2010


Title Posted
ET-1 Instructions 03/22/2023