Home Bakery Permit Requirements in Fort Smith, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Sales and Use Tax Permit — Department of Finance and Administration

   Any business selling taxable goods or taxable services in Arkansas must obtain a gross receipts (sales) tax permit before transacting business, and a separate permit is required for each business location under Ark. Code 26-52-201. The permit is issued by the Department of Finance and Administration's Sales and Use Tax Section. The state sales and use tax rate is 6.500%, with city and county rates added on top — in Little Rock, for example, the combined rate is 8.625% (6.5% state, 1% Pulaski County, 1.125% city).

   Official government source

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

   $50.00 sales tax permit fee, paid electronically when the registration is submitted.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the Sales and Use Tax Section at 501-682-7104, Ledbetter Building, 1816 W 7th St, Room 1330, Little Rock.

2. Food Protection Manager Certification (not required for Food Freedom Act home bakers)

   A home baker selling homemade non-TCS food — shelf-stable baked goods that need no refrigeration to prevent growth of disease-causing microorganisms — operates under the Food Freedom Act, Act 1040 of 2021, which replaced the 2017 Cottage Food Act. The Arkansas Department of Health's Homemade Food Production Guide states these products are exempt from ADH permitting and inspection requirements. Because the certified food protection manager rule at section 2-102.11 of the Rules Pertaining to Retail Food Establishments applies only to permitted retail food establishments, it does not reach a Food Freedom Act home baker. Certification becomes mandatory only if you move into a permitted establishment or make products that require an ADH permit, such as canned low-acid foods, smoked or cured meat, sprouts, or time/temperature control for safety foods.

   Official government source

   No state fee and no requirement. If you certify voluntarily, accredited providers such as ServSafe set their own exam prices; the Department of Health charges nothing.·Nothing to schedule. If you later obtain an ADH food establishment permit, you then have 12 months from the permit date to have a certified food protection manager in place.

   No state fee and no requirement. If you certify voluntarily, accredited providers such as ServSafe set their own exam prices; the Department of Health charges nothing.

   Nothing to schedule. If you later obtain an ADH food establishment permit, you then have 12 months from the permit date to have a certified food protection manager in place.

1. Arkansas Food Freedom Act - Homemade Food (no permit required)

   Arkansas allows home-based food production under the Food Freedom Act (Act 1040 of 2021), which replaced the 2017 Cottage Food Act. Homemade Non-TCS Food - food or drink that does not require refrigeration for safety and is made at the producer's private residence - is exempt from Arkansas Department of Health permitting and inspection when sold directly to an informed end consumer, in person, by phone, online, or through a third-party vendor. There is no state sales cap. The product must disclose the production date; the producer's name, address, and telephone number (or an identification number issued by the Arkansas Department of Agriculture); the common name of the food; the ingredients in descending order; and the statement 'This product was produced in a private residence that is exempt from state licensing and inspection. This product may contain allergens.' Foods needing time or temperature control, canned low-acid foods, and meat products are not covered and do require an ADH permit.

   Official government source

   No fee - qualifying homemade non-TCS food is exempt from ADH permitting and inspection·Not applicable - no permit or registration is required for qualifying products

   No fee - qualifying homemade non-TCS food is exempt from ADH permitting and inspection

   Not applicable - no permit or registration is required for qualifying products

2. City of Fort Smith Business License

   All businesses inside Fort Smith city limits must hold a business license unless they qualify for an exemption. Licenses are governed by Chapter 13, Article 3 (Occupational Registration) of the city code and are applied for and renewed online through the city's CityView portal. Fees are flat by license type — they are not scaled to gross revenue. Renewal notices are mailed the month before expiration.

   Official government source

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck·Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

   Free for the first year for new business owners in Fort Smith; $100 per year to renew a typical business license, or $150 per year for a food truck

   Processing takes anywhere from one day to two weeks depending on the application; questions go to [email protected] or 479-784-2299

Official Sources

• Arkansas Cottage Food Law
• City of Fort Smith Finance Department

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