Selling at and running markets in Arkansas.

Special event sales tax (promoter registration and vendor daily reports) (Arkansas Department of Finance and Administration, Sales and Use Tax Section): The promoter or organizer registers for sales tax collection before the event and gives each vendor special event reporting forms. Special event vendors who do not hold a sales tax permit collect the tax, file a daily report with the promoter and remit the tax daily, and the promoter sends the reports and payments to the Department within 30 days after the event. The page gives the state rate as 6.5% plus local tax that depends on the event location, and says tickets and admission fees to the event are also subject to sales tax. Sales tax permit (for businesses selling regularly) (Arkansas Department of Finance and Administration): A business applies for a tax account through the Arkansas Taxpayer Access Point (ATAP). The Department's special event rule defines special event vendors as sellers who are not permitted under the regular sales tax law, which is why occasional event sellers report through the promoter instead.

Food Freedom Act homemade non-TCS food (Act 1040 of 2021) (Arkansas Department of Health): The Department's May 2026 guide says these foods are exempt from its permitting and inspection requirements when sold directly to an informed end consumer. The producer discloses the date made, name, address and phone (or an ID number from the Department of Agriculture), the food's name, ingredients, and the statement that the product was produced in a private residence exempt from state licensing and inspection and may contain allergens. Foods that need time or temperature control, such as meat, dairy, cut melons and cheesecakes, still need a Department permit.

Temporary Food Service permit (Arkansas Department of Health (local health unit environmental health specialist)): The Department's guidelines say each temporary food establishment needs a permit from the local health department and is inspected and approved by the local environmental health specialist before the permit is issued. The guidelines do not allow home canned or home prepared foods at these booths. Farmers' markets are not covered by the temporary food definition, according to the Department's farmers' market guide.

Arkansas law (Ark. Code 26-52-518) requires the promoter or organizer of a special event to register for sales tax collection with the Department of Finance and Administration, give vendors the special event reporting forms, collect the vendors' daily reports and tax, and forward them within 30 days after the event. The Department says the promoter is liable for taxes collected from vendors that it fails to remit and must provide a vendor list of all vendors who participated.

Business entity filing and licensing (Arkansas Secretary of State; Arkansas Department of Finance and Administration): The Secretary of State's FAQ says a sole proprietorship does not require a filing with its office, and that licensing is mostly handled by industry boards and commissions rather than one general state business license. Sales tax identification numbers come from the Department of Finance and Administration.