Plumbing Contractor 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 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 — Master Plumber License

   Plumbing contractors in Arkansas hold a Master Plumber license issued by the Arkansas Department of Health's Committee of Plumbing Examiners, under Protective Health Codes. Applications are reviewed at the Committee's regular monthly meetings, and approved applicants receive a Notification of Examination. You must document journeyman-level work history with notarized affidavits on company letterhead from current or former employers, and the application fee has to accompany the application — applications sent without it are discarded without review.

   Official government source

   Master plumber: $125 application fee plus a $200 license fee. Journeyman: $75 application plus $75 license. Apprentice registration is $25. Master and journeyman licenses expire December 31, and late fees run $5 per month after 30 days past expiration·Applications are considered at the Committee of Plumbing Examiners' monthly meetings, so plan around that cycle rather than a fixed processing window; call Protective Health Codes at 501-661-2642

   Master plumber: $125 application fee plus a $200 license fee. Journeyman: $75 application plus $75 license. Apprentice registration is $25. Master and journeyman licenses expire December 31, and late fees run $5 per month after 30 days past expiration

   Applications are considered at the Committee of Plumbing Examiners' monthly meetings, so plan around that cycle rather than a fixed processing window; call Protective Health Codes at 501-661-2642

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

3. Little Rock Plumbing Permit (per project)

   A plumbing permit must be pulled from the City of Little Rock Planning and Development Department, Building Codes Division, for each job; the division runs plumbing/gas plan review and inspections and a final inspection is required at completion. Pulaski County has no permitting role inside city limits.

   Official government source

   Set by the city's building permit fee ordinance (Ord. 22,204), linked from the Building Codes Division page; call Permits at 501-371-4832 for the amount for your job·The city does not publish a fixed issuance time for trade permits; inspections are scheduled through Building Codes (501-371-4832)

   Set by the city's building permit fee ordinance (Ord. 22,204), linked from the Building Codes Division page; call Permits at 501-371-4832 for the amount for your job

   The city does not publish a fixed issuance time for trade permits; inspections are scheduled through Building Codes (501-371-4832)

Official Sources

• Arkansas Department of Health — Plumbing Contractor License
• City of Little Rock Finance Department

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