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
AR-1R | Combined Business Tax Registration 07/24/2015
AR-1R | Combined Business Tax Registration Instructions 07/24/2015
AR-20 | Sale or Closure of Business 07/24/2015
AR-40 | Combined Registration Change Form 01/19/2016

EFT Filing

Title Posted
ACH Credit Instructions 12/18/2014


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 08/05/2019
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 11/14/2013
Grain Drying and Storage Exemption | ET1401 12/20/2017
Heavy Equipment Return | ET-HE1 02/07/2018
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 03/29/2013
Manufacturer of Electricity Utility Reduced Tax Refund Request | ET-186 R 08/18/2015
Mfg Reduced Rate Application/ Recertification | ET-185ARC 12/20/2017
Mfg Utility Reduced Tax Refund Request | ET-185R 05/20/2019
Refund Claim Form and Instructions 08/03/2010
Refund Claim Form Section 2 02/03/2012
Supplemental Application for Direct Pay Permit Authority 02/24/2016
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 03/29/2019