Bookkeeping Permit Requirements in Little Rock, AR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

2. IRS Preparer Tax Identification Number (PTIN)

   Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

   Official government source

   Free·Immediate (online at IRS.gov)

   Free

   Immediate (online at IRS.gov)

1. Arkansas Secretary of State Business Filing

   An LLC, corporation, or limited partnership doing bookkeeping or accounting work in Arkansas registers with the Secretary of State's Business and Commercial Services Division. A sole proprietor or general partnership does not register with the state at all; if it uses a trade name it files a fictitious name certificate with the county clerk of each county where it operates, under Ark. Code 4-70-203, not with the Secretary of State. Note that holding out as a CPA or offering public accounting services is separately regulated by the Arkansas State Board of Public Accountancy; plain bookkeeping is not.

   Official government source

   $50.00 for an LLC Certificate of Organization and $50.00 for corporate Articles of Incorporation under the Secretary of State's published filing fee schedules. A fictitious name filed with the Secretary of State is $25.00; a county clerk DBA is separate and typically $25.00.·File through the Secretary of State's Corporations/LLC online filing system or by mail to Business and Commercial Services, 500 Woodlane Avenue, Suite 256, Little Rock. Questions: 501-682-3409 or 888-233-0325.

   $50.00 for an LLC Certificate of Organization and $50.00 for corporate Articles of Incorporation under the Secretary of State's published filing fee schedules. A fictitious name filed with the Secretary of State is $25.00; a county clerk DBA is separate and typically $25.00.

   File through the Secretary of State's Corporations/LLC online filing system or by mail to Business and Commercial Services, 500 Woodlane Avenue, Suite 256, Little Rock. Questions: 501-682-3409 or 888-233-0325.

2. Arkansas Sales and Use Tax Permit (only if you sell taxable goods)

   Bookkeeping and accounting services are not among the services Arkansas taxes under Ark. Code 26-52-301, so the service fee itself is not taxable. If the business also sells tangible personal property such as printed reports, software on physical media, or office supplies, it must hold an Arkansas sales and use tax permit and collect the 6.500% state rate plus local city and county rates. The permit is issued by the Department of Finance and Administration; Arkansas has no 'Department of Revenue'.

   Official government source

   $50.00 sales tax permit fee, paid electronically when you submit the registration.·Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the DFA Sales and Use Tax Section at 501-682-7104.

   $50.00 sales tax permit fee, paid electronically when you submit the registration.

   Register online through the Arkansas Taxpayer Access Point at atap.arkansas.gov. Registration questions go to the DFA Sales and Use Tax Section at 501-682-7104.

1. Little Rock General Business License

   Every business operating within Little Rock must obtain a city business license from the Treasury Management Division (Finance) after zoning approval. For a bookkeeping or accounting service this is a straightforward administrative registration, filed through the city's online business license application and renewed annually.

   Official government source

   Fee is set by city ordinance and varies by business type; the schedule is not published online - contact Treasury Management at 501-371-4547·The city does not publish a processing time; apply online before you begin operating

   Fee is set by city ordinance and varies by business type; the schedule is not published online - contact Treasury Management at 501-371-4547

   The city does not publish a processing time; apply online before you begin operating

2. Little Rock Home Occupation Accessory Use Permit

   A bookkeeping business run from a residence in Little Rock files a business license application together with a home occupation accessory use permit at the Planning and Development Building, 723 West Markham Street. The conditions are strict: no more than 49% or 500 square feet of the home may be used, only one service vehicle under one ton, no outside storage, no employees reporting to the address, no signage, and inventory limited to 10% of the accessory use floor area. Online bookkeeping easily fits these limits.

   Official government source

   No separate fee for the home occupation permit itself — you pay the business license fee for your classification under Little Rock Code § 17-52 (a base charge plus a per-employee amount). Call Business Licenses at 501-371-4510·Home-based license applications are generally approved or denied within five to ten business days

   No separate fee for the home occupation permit itself — you pay the business license fee for your classification under Little Rock Code § 17-52 (a base charge plus a per-employee amount). Call Business Licenses at 501-371-4510

   Home-based license applications are generally approved or denied within five to ten business days

Official Sources

• Little Rock Business Licensing
• IRS PTIN Requirements for Tax Return Preparers
• IRS EIN Application

Related Guides