INSTRUCTIONS: ARKANSAS EXEMPTION CERTIFICATE (Form ST-391)
To document a purchase of tangible personal property exempt from Arizona sales and use tax, the purchaser should file a form ST-391. This document can be obtained from the website maintained by the Arkansas Department of Finance and Administration.
Arkansas Exemption Certificate ST-391 Step 1: On the first blank line, enter your state sales/use tax permit number.
Arkansas Exemption Certificate ST-391 Step 2: If you are a nonresident purchaser or the authorized representative of one, enter the state from which you have obtained a sales/use tax permit on the second blank line and its certificate number on the third blank line. Otherwise, leave these two lines blank.
Arkansas Exemption Certificate ST-391 Step 3: On the fourth blank line, enter the name of the business or person you purchased the property from.
Arkansas Exemption Certificate ST-391 Step 4: On the fifth blank line, enter a description of the merchandise which will be purchased. You may attach an additional statement if enough space has not been provided.
Arkansas Exemption Certificate ST-391 Step 5: On the sixth blank line, enter the reason why the purchased property is exempt from sales and use tax.
Arkansas Exemption Certificate ST-391 Step 6: On the seventh blank line, enter an explanation of the purchaser's business activities.
Arkansas Exemption Certificate ST-391 Step 7: On the eighth blank line, enter the business name of the purchaser as stated on their permit.
Arkansas Exemption Certificate ST-391 Step 8: On the ninth blank line, the purchaser signature should be provided.
Arkansas Exemption Certificate ST-391 Step 9: On the tenth blank line, enter the street address of the purchaser.
Arkansas Exemption Certificate ST-391 Step 10: On the eleventh blank line, enter the title and position within the company of the person signing the document.
Arkansas Exemption Certificate ST-391 Step 11: On the twelfth blank line, enter the city, state and zip code of the purchaser.
Arkansas Exemption Certificate ST-391 Step 12: On the thirteenth blank line, enter the date.
Arkansas Exemption Certificate ST-391 Step 13: Sellers who follow all applicable exemption requirements will not be held responsible if it is later determined the purchaser claimed their exemption improperly. However, the seller will be held responsible if they fraudulently fail to collect sales tax or otherwise violate conditions detailed at the bottom of the form.
