State of Arkansas                               
                                          Department of Finance and Administration 
                                                    Sales and Use Tax Section 
                                                                    
                                              CONSUMER USE TAX FORM                      
                     
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 0.125% 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) 
  Report all taxable purchases except food in Column A, food purchases are reported in Column B. 
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  inesL2 through 4. (Column A and/or Column B) 
Line 6  Enter total purchases .(Column A is for all items except food) ( olumnCB is for Food only) 
Line 7  Enter your total tax rate from  ineL 5  .
Line 8  Multiply  ineL 7 by  ineL6 and enter the product. 
Line 9  Add  inesL  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  ►                    
                                                                            A                                       B           
   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               6.500%                0.125%            
                                                                03. County Rate          +               
                                                                04. City Rate            +               
Purchaser(s):                                                   05. Total Tax Rate       =               
       
Social Security Number:                                                                                  
                                                                06. Purchases            $               
Home Address                                                    07. Total Tax Rate                       
                                                                08. Total Tax            $               
       
                                                                09. TOTAL Tax Due                             $       
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.  http://www.state.ar.us/salestax                         
above, please indicate that city here and use that               or by calling (501) 682-7104                                   
tax rate to compute your tax                                                                                                    
                                                                                                                                
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