The steps below must be completed before a production begins principle photography.
Step 1: Corporations Online Filing System
Productions are required to be registered with the Arkansas Secretary of State to engage in business in Arkansas.
Online Filing Fee Schedule for a LLC
Domestic LLC: $45.00
Foreign LLC: $270
Step 2: Compensation Use Tax Registration
Certain items will be purchased out of state and brought into Arkansas, or shipped to Arkansas for use in the production. To properly report Compensating “Use” Tax, the Production Company must register for a Sales & Use Tax number.
To apply for an Arkansas sales and use tax account online please register through the Arkansas Taxpayer Access Point (ATAP) at the link provided above. Once on the ATAP home page click on register new business and follow the prompts. Please ensure that you answer NO to remote seller (and towards the end of the application) answer YES to taxable service which will allow you to pay the $50 permit registration fee electronically.