Nail Salon 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.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Arkansas Department of Health, Cosmetology Section - Manicurist (Nail Technician) License

   Each nail technician must hold a current Arkansas manicurist license issued by the Arkansas Department of Health's Cosmetology Section. To sit for the exam an applicant must be at least 16, have completed two years of high school or the equivalent, and have completed at least 480 hours of manicurist training (Ark. Code Ann. 17-26-304).

   Official government source

   Examination $60 written / $65 practical; $50 renewal every two years. The fee schedule lists no separate initial-license charge·ADH does not publish a processing time; contact the Cosmetology Section at 501-682-2168

   Examination $60 written / $65 practical; $50 renewal every two years. The fee schedule lists no separate initial-license charge

   ADH does not publish a processing time; contact the Cosmetology Section at 501-682-2168

2. 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.

1. Arkansas Department of Health, Cosmetology Section - Cosmetology Establishment License (nail salon)

   Nail salons in Arkansas are licensed as cosmetology establishments by the Arkansas Department of Health's Cosmetology Section (the former State Board of Cosmetology now sits inside ADH); there is no separate nail-salon license or fee. The salon must meet the Cosmetology and Body Art rules and pass inspection, and every technician working there must hold a current individual manicurist license.

   Official government source

   $100 new establishment license (one-time); $50 annual establishment renewal·ADH does not publish a processing time; contact the Cosmetology Section at 501-682-2168

   $100 new establishment license (one-time); $50 annual establishment renewal

   ADH does not publish a processing time; contact the Cosmetology Section at 501-682-2168

2. City of Little Rock Business License

   Little Rock requires a business license for businesses operating within city limits, issued by the Finance Department's Treasury Management Division after zoning approval. Home-based businesses file the license application together with a home occupation accessory use permit. The license is renewed annually and must be displayed at your place of business.

   Official government source

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification·Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

   Set by business classification in Little Rock Code § 17-52 — a base charge plus a cumulative per-employee amount (for example, $135 base plus $8 per employee for the first 50 employees); some classifications add an inventory percentage. Fees are not based on gross revenue. Call Treasury Management at 501-371-4566 for your classification

   Home-based applications are generally approved or denied within five to ten business days; in-person applications at the Zoning office are often issued while you wait

Official Sources

• Arkansas State Board of Cosmetology — Cosmetology Salon License
• City of Little Rock Finance Department

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