Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only

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 cas-

settes, 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 1.5% 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 lines 2 through 4. (Column A and/or Column B)

Line 6 Enter total purchases (column A is for all items except food) (column B is for Food only)

Line 7 Enter your total tax rate from line 5

Line 8 Multiply line 7 by line 6 and enter the product.

Line 9 Add lines 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.

1. Report Period ► ____________________

Individual Consumer Use Tax Report

Arkansas Department of Finance and Administration

General State

Reduced Food

Tax

Sales and Use Tax Section

2. State Rate

6.500%

1.500%

P. O. Box 8054, Little Rock, AR 72203

3. County Rate

Purchaser(s):

4. City Rate

5. Total Tax Rate

Social Security Number:

Home Address:

6. Purchases

7. Total Tax Rate

8. Total Tax

City/State/Zip:

9. TOTAL Tax Due

Phone Number:

County of Residence:

Check here if this is an aviation purchase ►

(Attach a copy of the bill of sale)

If you live outside the city limits check here ►

City and county rate may be obtained from our website.

If you live in a city other than what is shown in your mailing

or by calling (501) 682-7104

address above, please indicate that city here and use that tax

rate to compute your tax

CU-1 (R 07/2013)

Page 7

Arkansas Individual Income Tax Forms And Instructions Short Booklet Full Year Resident Only - 2013 Page 7

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