Blank Arkansas Et 1 Form

Line 1D 2% Discount - Multiply Line 1C by 2% (.02) and enter amount here. If the report is postmarked by the 20th of the month due and full payment is made with the report, the 2% discount will be allowed. The discount for state taxes (Lines 1D, 2D, 3D, and 4D) cannot exceed $1000.

Line 1E Tourism Credit - Enter the amount of Tourism Credit if applicable on this line.

Line 1F Net Tax Due -Subtract any amounts shown on line 1D and 1E from the amount on line 1C. Enter the difference on this line.

Food Tax

Line 2A Taxable Sales - (Food & Food Ingredients) Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 2C Gross Tax Due - Multiply your Taxable Sales in column A by the state rate of 0.125%. Enter the amount here.

Line 2D 2% Discount - Multiply Line 2C by 2% (.02) and enter here. If the report is postmarked by the 20th of the month due and full payment is made with the report, the 2% discount will be allowed. The discount for state taxes (Lines 1D, 2D, 3D, and 4D) cannot exceed $1000.

Line 2E Tourism Credit - Enter the amount of Tourism Credit if applicable here.

Line 2F Net Tax Due - Subtract any amounts shown on line 2D and 2E from the amount on line 2C. Enter the difference here.

Mfg. Utility Tax

Line 3A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line.

Line 3C Gross Tax Due - Multiply your Taxable Sales in column A by the state rate of 0.625%. Enter amount here.

Line 3D 2% Discount - Multiply Line 3C by 2% (.02) and enter amount here. If the report is postmarked by the 20th of the month due and full payment is made with the report, the 2% discount will be allowed. The discount for state taxes (Lines 1D, 2D, 3D, and 4D) cannot exceed $1000.

Line 3F Net Tax Due - Subtract any amounts shown on line 3D from the amount on line 3C. Enter the difference here.

Aviation Tax

Line 4A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line.

Line 4C Gross Tax Due - Multiply your Taxable Sales in column A by the state rate of 6.5%. Enter amount here.

Line 4D 2% Discount - Multiply Line 4C by 2% (.02) and enter amount here. If the report is postmarked by the 20th of the month due and full payment is made with the report, the 2% discount will be allowed. The discount for state taxes (Lines 1D, 2D, 3D, and 4D) cannot exceed $1000.

Line 4F Net Tax Due - Subtract any amounts shown on line 4D from the amount on line 4C. Enter the difference here.

Vendor Use Tax

This section of the reporting form is used to report all sales by Out-Of-State Sellers selling into the State of Arkansas.

State Tax

Line 5A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 5C Gross Tax Due - Multiply Line 5A by 6.5% and enter amount here.

Food Tax

Line 6A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 6C Gross Tax Due - Multiply Line 6A by 0.125% and enter amount here.

Mfg. Utility Tax

Line 7A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 7C Gross Tax Due - Multiply Line 7A by 0.625% and enter amount here.

Aviation Tax

Line 8A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 8C Gross Tax Due - Multiply Line 8A by 6.5% and enter amount here.

Consumer Use Tax

This section of the reporting form is used to report all taxable purchases by all taxpayers. Taxable purchases are purchases from out-of- state which are for use, storage, consumption, or distribution in Arkansas during a reporting period.

State Tax

Line 9A Taxable Purchases - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 9C Gross Tax Due - Multiply your Taxable Sales in column A by the state rate of 6.5%. Enter amount here. Line 9D Economic Dev Credit - Enter the amount of Economic Dev Credit if applicable on this line.

Line 9E Net Tax Due - Subtract any amounts shown on line 9D from the amount on line 9C. Enter the difference.

Food Tax

Line 10A Taxable Purchases - Insert your state taxable sales from the Taxable Sales Worksheet on this line.

Line 10C Gross Tax Due - Multiply your Taxable Sales in column A by the state rate of 0.125%. Enter amount here.

4% Additional Mixed Drink Tax

Line 22A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 22E Gross Tax Due - Multiply Line 22A by 4% and enter amount here.

Liquor & Wine Excise Tax

Line 23A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 23E Gross Tax Due - Multiply Line 23A by 3% and enter amount here.

Beer Excise Tax

Line 24A Taxable Sales - Insert your state taxable sales from the Taxable Sales Worksheet on this line. Line 24E Gross Tax Due - Multiply Line 24A by 1% and enter amount here.

Line 25 Total Special & Alcoholic Beverage Taxes - Add the net tax due from lines 14 thru 24 and enter here. Place this amount on Line 34 on the front page of the tax return.

Local Sales and Use Taxes

Column A City & County - Insert the name of each city or each county you want to report if it is not pre-printed on your forms. (1 per line please)

Column B Code - Insert the Local Tax code for each city and each county. These codes can be found in this instruction packet and on our Website at www.arkansas.gov/salestax.

Column C Type Tax - depending on what type of transaction you are reporting, this designates which line you should use in column D, F, H, and I. Use tax is for out-of-state purchases or sales made by out-of-state vendors.

Column D Taxable Sales & Purchases - (Lines 26 thru 31) – Report sales tax in the top portion of each line and use tax in the bottom

portion of each line. A local rental vehicle tax is also due and should be combined with the amount remitted for local sales tax. Round all figures to the nearest whole dollar. If you have more than six (6) cities and counties to report, attach

Schedule L, located at www.arkansas.gov/salestax.

Column E Tax Rate - Enter the appropriate tax rate (found on the attached list) for the city and the county you are reporting. This list is updated quarterly; please check for possible rate changes.

Column F Gross Tax Due – Multiply the taxable sales or purchases by the applicable tax rate (Column E) and enter the calculated amount here.

Column G 2% Discount – For Sales Tax accounts only, multiply the Gross Sales Tax Due by 2% (.02) and enter the amount here. If the report is postmarked by the 20th of the month due and full payment is made with the report, the 2% discount will be allowed. The discount shall not exceed one thousand dollars ($1,000) per city and county reported. Use Tax accounts are

not eligible for the 2% discount.

Column H Local Tax Rebate – Enter the amount of additional local taxes paid in excess of $2,500 to a seller on qualifying purchases which are eligible for the local tax rebate.

Column I Net Tax Due – Subtract the 2% Discount Amount and any amounts entered in Column H from the Gross Tax Due Amount for the applicable line. Enter the difference here.

Line 32 Total Local Sales and Use Tax – Add the local taxes from all schedules and enter here. Place this amount on Line 35 on the front page of the tax report.

TOTALS (Lines 33 - 38)

Line 33 Total State Tax – Add Net Tax Due for Lines 1 through 13 and place the total on this line. Line 34 Total Special & Alcoholic Beverage Tax – Amount from Line 25 should be entered here. Line 35 Total Local Tax – Amount from Line 32 should be entered here.

Line 36 Total Tax Due – Add Lines 33, 34, and 35 and place the total amount here.

Line 37 Less Prepayments (if required) – Those businesses which are required to make prepayments of sales and/or vendor use tax should take a deduction for those prepayments here.

Line 38 Net Tax Due – Subtract Line 37 from Line 36 and enter the amount here.

Sign Here: Return must be signed by a responsible party.

Payment Voucher Instructions

Insert the amount being paid with the return in the Amount Paid boxes. Also, to ensure payment gets credited to your account, please write your account number on your check. PLEASE LEAVE VOUCHER ATTACHED TO FORM.

Beer Excise Tax

The tax is levied on the retail sales of beer for off premises consumption. This tax is in addition to the Gross Receipts Tax. Current Tax Rate is 1%.

Local Sales and Use Taxes

Local taxes are collected and remitted similar to the state sales and use tax. You must report each city tax or county tax separately on the form.

Businesses that hold an active Arkansas Sales and Use Tax permit and file Excise Tax returns with DFA may deduct the amount of additional city or county tax on business purchases on which the full amount of local tax has been collected by the seller. The total amount of the additional tax for a qualifying rebate for each city and county for which the tax was paid must be listed on the form.

When completing the form, a credit for any additional tax paid will be deducted from the local tax due for that reporting period.

Lines 26 – 31

Report sales tax or local rental vehicle tax in the top portion of each line and use tax in the bottom portion of each line. Round all figures to the nearest whole dollar. If you have more than six (6) cities and counties to report, attach additional Schedule L, located at www.arkansas.gov/salestax.

Column A (City & County) – Enter the name of the city or county for which you are reporting tax.

Column B (Code) – Enter the local code as assigned by the Department of Finance and Administration (See enclosed list.) This list is updated quarterly and can be obtained from the Sales and Use Tax Section’s website at www.arkansas.gov/salestax.

Column D (Taxable Sales or Purchases) – Enter the taxable amount of sales or purchases.

Column E (Rate) – Enter the appropriate tax rate (found on the attached list) for the city or county you are reporting. This list is updated quarterly; please check for any possible rate changes.

Column F (Gross Tax Due) – Multiply the taxable sales or purchases by the tax rate and enter here.

Column G (2% Discount) – Multiply the Gross Sales Tax Due by 2% (.02) if paid and postmarked by the 20th of the month due. The discount does not apply to use tax or local rental vehicle tax. The discount shall not exceed one thousand dollars ($1,000) per city and county reported.

Column H (Local Tax Rebate) – Enter the amount of additional local tax paid to a seller on qualifying purchases eligible for the local tax rebate. (See Local Tax Rebate Computation below)

Column I (Net Tax Due) – Subtract the 2% Discount amount from the Gross Tax Due amount. Enter the difference here.

Line 32 Total Local Sales & Use Tax – Add the local taxes from all schedules and enter here.

EXAMPLE:

Local Sales and Use Taxes (If you have additional local taxes to report, please attach a supplemental schedule)

RECENT LOCAL TAX CHANGES

The following cities and counties have recent tax CHANGES. Please refer to the city and county local tax listing for the complete listing and current rates in local taxes. This list contains rate change information based on information available January 1, 2022.

*Denotes multiple changes for this jurisdiction. **Denotes jurisdiction is in multiple Counties.

Local Tax Rebate Computation

To compute the amount of rebate, take the invoice amounts exceeding $2,500 (not including tax) and subtract $2,500 from the total Invoice amount. This result is multiplied by the local tax rate that is applicable and the product is the local tax rebate.

Local Tax Rebate EXAMPLE

You must use this method to compute each Rebate for each local tax. For more information, visit our website: www.arkansas.gov/salestax

Please Note (Texarkana):

In Accordance with Arkansas statute 26-52-523, only the .5% portion of the 2.5% Texarkana City tax is eligible for the local tax rebate allowed on business purchases.

To claim a local tax rebate on the available .5% portion of the Texarkana City tax on business purchases, complete and submit the ET-179A, Local Tax Rebate Form according to the instructions on the form. The ET-179A, Local Tax Rebate Form may be printed from on our website www.arkansas.gov/salestax. You may not claim the local tax rebate for the city of Texarkana on the ET-1 Excise Tax Return.

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