Arkansas Title & Registration Guide
Complete guide to Arkansas vehicle titling, registration, fees, taxes, lien laws, and official forms. Maintained by Illinois Title Services.
Department of Finance and Administration — Office of Motor Vehicle
Ragland Building, 1900 W 7th Street, Suite 1010, Little Rock, AR 72201 • PO Box 1272, Little Rock, AR 72203
501.682.4692 — [email protected]
Fee Calculator
Estimate your Arkansas title and sales tax costs. State gross receipts tax is 6.5%. No tax is due if total consideration is under $4,000. Used motor vehicles $4,000–$9,999 are taxed at 3.5%. Title fee is $10.00. Expedited processing (3 business days) is available at the Ragland Building for an additional $10.00.
Total Consideration = Purchase Price + Doc Fees + Delivery − Trade Allowance (VIN required for trade-in credit)
If you already paid sales/use tax to another state on this vehicle, enter that amount here. Arkansas will credit it against the tax owed — reducing your total.
Checks Payable To
- •Title Fee & Lien Fee: Department of Finance and Administration
- •Gross Receipts Tax: Department of Finance and Administration
Submit to any Revenue Office or the OMV in Little Rock. Allow 4–6 weeks for title delivery.
* Estimate only. Local city/county taxes may apply. Does not include registration fees, personal property tax, or other charges. Contact Illinois Title Services for an exact quote.
Title & Proof of Ownership
All registered motor vehicles, ATVs, and trailers must be titled. Motorboats manufactured on or after January 1, 2020 must be titled. Implements of husbandry, special mobile equipment, vehicles/motorboats owned by the U.S. government, golf carts, snowmobiles, motorized bicycles 50cc or less, lifeboats, and homemade motorboats are exempt from titling.
Application for Title
Application for Title-Vehicle Registration Application (10-381) or an Application for Watercraft is presented to the Office of Motor Vehicles (OMV) in Little Rock or any Revenue Office. Application for passenger vehicles may be made online.
| Fee Type | Amount |
|---|---|
| Title Fee | $10.00 |
| Lien Filing Fee | $0.50 |
| Expedited Title (3 business days, Ragland Building only) | +$10.00 |
| Duplicate Title | $10.00 |
Make checks payable to the Department of Finance and Administration. Allow 4–6 weeks for delivery. Title status may be checked online.
Manufactured Homes
Manufactured homes and mobile homes are titled. If permanently affixed to real estate, the title or MCO may be surrendered with an application for cancellation and a copy of an affidavit of affixation. A new title may be issued when the home is severed from real estate upon submission of an affidavit of severance.
Electronic Signatures
Allowed for security contracts only.
Proof of Ownership
New Vehicles
Manufacturer's Certificate of Origin and bill of sale.
Used Vehicles
Certificate of Title and bill of sale.
Non-Title Issuing Jurisdiction
Certificate of Registration and bill of sale.
Government Surplus Vehicles
U.S. Government Certificate to Obtain Title to a Vehicle (SF97-1).
Foreign Vehicles
Ownership documents plus EPA and DOT letters of compliance. U.S. military personnel must have a Registration Document.
Note: If the vehicle is designed for transportation of property, a statement of its maximum GVWR as authorized by the manufacturer is required. Surrender of proof of ownership is required. Titles are not returned to the issuing state; however, Arkansas fully participates in NMVTIS.
Special Titles
Bonded Title
A Statement of Facts for Issuance of a Bonded Title (10-345) must be accompanied by a bill of sale and VIN verification. Bond must equal 1½ times the vehicle's value. Bond may be returned at the end of three years unless there is an action to recover the bond.
Salvage Vehicle
A motor vehicle that received damage of 70% or more of its average retail value, or water damage where the vehicle was submerged and caused damage to the powertrain, primary computer, or electrical system. A Declaration of Damage must be submitted within 30 days. Salvage titles are red.
Rebuilt Vehicle
When a salvage vehicle has been rebuilt, the owner and rebuilder must submit an Affidavit of Reconstruction, the existing salvage branded title, and an application for registration and title marked "Previous Damage" within 10 business days. Rebuilt titles are red.
Junk / Parts Only
A parts only title may be issued for a vehicle with no resale value except as parts or scrap. A Request for Parts Only Title must be submitted with the title. Vehicles with out-of-state junking certificates cannot be retitled in Arkansas, but a parts only title may be issued.
Stolen Vehicle
The owner or lienholder may notify the OMV of theft. The OMV will suspend the registration. A Title Only Purposes Only Certificate (TPOC) is issued when a stolen vehicle has been recovered substantially intact with damage less than 70% of its value.
Duplicate & Amended Title
A Vehicle Registration Application (10-381) is used to apply for a duplicate title. Fee: $10.00. A postage fee may apply. Allow a minimum of three weeks. Amended titles require an Affidavit of Alteration (10-308).
Title Brands
Brands are shown in the Remarks section of the Arkansas title. Brands from out-of-state are forwarded onto Arkansas titles.
Odometer Disclosure
Required to be signed by both buyer and seller upon transfer. Vehicles with a model year of 2010 or older, trailers, vehicles without odometers, and trucks over 16,000 lbs GVWR are exempt. A Vehicle Bill of Sale/Odometer Disclosure Statement (10-313) may be used.
VIN/HIN Inspection
Required on out-of-state vehicles with a salvage, prior salvage, damaged, prior damaged, junked, nonrepairable, or similarly branded title (Class 2–8 trucks exempt). Also required on bonded title vehicles. Inspections may be performed by certified law enforcement or Arkansas State Police.
Lien Law
The OMV will issue a new title showing all liens upon receipt of a Vehicle Registration Application (10-381), the last issued title, a copy of the lien instrument, plus $10.00 title fee, $0.50 lien filing fee, and postage fees. A lienholder may have their lien placed directly on a title or MCO for a $1.00 fee. Lien is perfected as of the time of its execution if delivery is completed within 30 days; otherwise, perfection dates as of time of delivery.
| Fee Type | Amount |
|---|---|
| Lien Filing Fee (with title) | $0.50 |
| Lien placed directly on title or MCO | $1.00 |
Adding a Second Lienholder
The existing title must be submitted with the current registration or printout of registration information, a copy of the lien contract, and all title, lien, and postage fees.
Lien Expiration
Liens on Arkansas titles are valid until a lien release is submitted. There is no automatic expiration.
Responsible Party for Filing
Dealers are responsible for filing liens on dealer sales; however, lienholders should ensure their lien is recorded on the title.
Assignment by Lienholder
Lienholder may assign the title to a person other than the owner; however, the owner must be notified of the assignment. The OMV will issue a new title showing the new lienholder upon receipt of the assigned title with the name and address of the assignee.
Release of Lien
Lienholder must release their lien on the title or execute an Official Release of Lien or Permission to Issue a Replacement Title (10-315) within 10 business days after receipt of final payment to avoid a penalty of $25.00 for the first five business days; the penalty doubles for each five days thereafter up to a maximum of $500.00. The title and release must be sent to the next lienholder, or if none, to the owner. Does not apply to manufactured/mobile homes.
If a dealer takes possession of a vehicle with an outstanding lien, the dealer must pay the lien within 10 business days or a shorter period if agreed to by the customer. Failure to do so grants the customer the right to cancel the contract for sale.
UCC Filings
Liens on non-titled vehicles are filed through the Secretary of State, UCC Division, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201, 888.233.0325, [email protected]. Filing and searches may be made online.
Lien Records & Title Mailing
Lien records are on file at the central office of the Office of Motor Vehicles. Title on which a lien is shown is mailed to the first lienholder. Arkansas does not have an Electronic Lien and Title (ELT) Program.
Transfer of Title
Transfer is accomplished by assignment of title. Transfer must be made within 60 days of date of transfer or date which a prior lien was released to avoid registration and sales tax penalties. The seller may submit a Notice of Transfer of Ownership or the reverse side of the registration certificate to the OMV to avoid liability for damages from the negligent operation of the vehicle by another. Notice may also be made online.
Add/Remove a Party
To add a party, the current owner must submit the title and a Vehicle Registration Application (10-381) with the additional party shown. Title and lien fees apply. To remove a party, same procedures are followed as any other transfer.
Damage Disclosure
When a motor vehicle with a branded title is offered for sale or trade, the nature of the brand and a description of the damage must be disclosed to any prospective purchaser prior to sale. A Buyer's Notification Salvage Vehicle must be affixed to the side window of a salvage motor vehicle when offered for sale. It is a Class A misdemeanor to conceal that a motor vehicle has been damaged.
Joint Ownership
When names are joined by the word "and," both signatures are required to transfer ownership. When names are joined by the word "or," one signature is required for transfer.
Notarization
Not required for title transfer in Arkansas.
Deceased Owner
In the event of the death of a spouse (Tenancy by the Entireties), the survivor takes ownership upon presentation of proof of death.
If the estate has not been administered and the Will has not been probated, an Affidavit of Inheritance of a Motor Vehicle (10-306) signed by all heirs is required. In all other cases, a court order or Letters of Administration are required.
Transfer on Death (TOD) Beneficiary
A Request for Title with Beneficiary (108) must be submitted with the current title, the title fee, and a processing fee of $10.00 to add a beneficiary. The title will include "transfer on death to" or "TOD" followed by the beneficiary's name. No more than three owners may be listed on the title to which a beneficiary will be added.
A TOD may not be applied for if the vehicle/watercraft is encumbered by a lien or if the owner holds their interest as a tenant in common. Upon death of the owner, title may be transferred to the beneficiary upon submission of a death certificate, the title showing the TOD, and payment of appropriate fees.
Power of Attorney
A secure Power of Attorney is required when a representative executes documents on behalf of the owner. A Power of Attorney for Vehicle Transactions may be used when making application on behalf of a company or individual or when accepting delivery of a title on behalf of the titled owner. An Authorization for Title Assignment and Mileage Disclosure and Bill of Sale of a Motor Vehicle (100-03) authorizes the OMV to assign a title to a transferee.
Limited Assignment Space
An Arkansas dealer must present a secure dealer reassignment form when all assignment spaces on the back of the title are exhausted. Only licensed dealers may reassign titles.
Repossession
Lienholder may take possession of a vehicle after default in the terms of the security agreement without judicial process, if it proceeds without a breach of the peace. Repossessor is not required to apply for title if already shown as lienholder on the title. Repossessor may obtain special plates for purposes of transporting vehicle to a garage or warehouse or for purposes of demonstration or sale. The lienholder may transfer the vehicle to a new owner by completing an Affidavit of Repossession of Motor Vehicle and assigning the back of the title.
Vehicles Never Registered in Arkansas
If repossessing a motor vehicle sold by a licensed dealer that was never registered in Arkansas, repossessor must apply for title in their name. The MCO or last title, if available, must be surrendered with a copy of the defaulted contract (owner on contract must be an Arkansas resident). Repossessor must pay title and registration fees; however, no sales tax is due.
Out-of-State Lienholders
The same procedures apply to out-of-state lienholders and repossessors if lienholder has a perfected lien. If the motor vehicle was last registered outside Arkansas and the lienholder is not shown on the title, a title may not be issued and the new owner must secure a new title and registration by obtaining a court order.
Exception: Does not apply to a motor vehicle sold by an auto auction located in Arkansas with a written agreement with the repossessing lienholder to sell repossessed motor vehicles at auction. An affidavit must be submitted affirming vehicle would be offered for sale by the auto auction.
Registration
All motor vehicles, trailers, motorboats, sailboats, and ATVs must be registered. Motorized bicycles 50cc or less with an automatic transmission, snowmobiles, implements of husbandry, special mobile equipment, USCG-documented watercraft, and vehicles/watercraft owned by the U.S. government are exempt. Manufactured homes are exempt if the title has been canceled.
Application for Registration
Made to any Revenue Office or pre-registration may be made online. Applicant need not apply in county of residence. Registration must be carried in the vehicle. A current Registration Certificate from previous vehicle must be submitted if owner wishes to transfer plates to a newly purchased vehicle.
Motor vehicles, including motorcycles and commercial trucks, must be registered within 60 days of transfer/purchase to avoid registration and sales tax penalties; 30 days for trailers, mobile homes, ATVs, and watercraft. New residents must register their vehicles within 60 days of becoming a resident.
Expiration
Renewal
Reminders are sent to registered owners. Passenger vehicles may be renewed in person, by mail, phone 800.941.2580, or online. Commercial vehicles and trailers must be renewed in person or by mail. Mail fees may apply.
Late Registration Fee
A penalty of $3.00 for each 10 days or fraction thereof is due for failure to register a motor vehicle within 60 days, not to exceed the full year registration fee; 30 days for trailers, mobile homes, ATVs, or watercraft. No penalty assessed if an Affidavit of Non-Use is made and vehicle has not been operated in Arkansas.
Special Permits
| Permit Type | Validity | Fee |
|---|---|---|
| Temporary Tags (dealer-issued) | Up to 60 days | Included |
| Drive-Out Tags (nonresidents, to remove vehicle to state of residence) | 14 days | $2.00 |
| In Transit Placards (dealers and transporters) | Not exceeding 48 hours | $3.00 |
| Metal Transporter Plates (non-dealer transporters) | Expires December 31 | $30.00 |
| 72-Hour Trip Permits (commercial operators) | 72 hours | $33.00 |
| Overweight Permits | Per move | $17.00 + per ton over |
| Hunters Permits (owner-operators, unladen vehicles) | Per season | $39.00 |
| Manufactured Home Special Permits (≤16½ ft. wide) | Per move | $17.00 |
| Manufactured Home Special Permits (>16½ ft. to ≤18 ft. wide) | Per move | Up to $150.00 |
Plates
One plate issued for motorcycles, trailers, or semitrailers; one or two plates issued for all other motor vehicles. Plate(s) remain with owner and may be transferred to another vehicle or surrendered to the OMV. Permanent trailer plates cannot be transferred and must be surrendered.
Planned Non-Operation
An Affidavit of Non-Use (10-300) may be used to waive penalties for late registration renewal if vehicle has not been operated. Affidavit is available at any Revenue Office.
Nonresidents
Motor vehicles operated by a nonresident making occasional trips into Arkansas are exempt from Arkansas registration if vehicle is properly registered in home state, is not operated for hire, and like exemptions are granted to Arkansas residents. Watercraft properly registered in another state using Arkansas waters in excess of 90 days must be registered in Arkansas.
IRP
Department of Finance and Administration, Office of Motor Vehicle/IRP Unit, 1900 West 7th Street, Room 1100, PO Box 8091, Little Rock, AR 72203, 501.682.4653 registration, 501.683.5966 audit, 501.682.2300 UCR, [email protected]. An additional $2.00 fee applies to access the portal and a $5.00 annual commercial motor vehicle fee applies for each vehicle registered in Arkansas.
Military Registration
Resident members of the National Guard or Reserves ordered to active duty outside Arkansas are allowed an additional 90 days after returning to Arkansas to renew registrations and pay taxes, fees, or assessments without penalty.
The sale of motor vehicles to disabled veterans with financial assistance from the Veterans Administration are exempt from gross receipts tax. Qualified disabled veterans, Congressional Medal of Honor and Purple Heart recipients, and Pearl Harbor survivors are exempt registration fees for one vehicle.
Ex-POWs are exempt registration fees for two vehicles. Gold Star Family license plates are issued at no charge. Distinguished Flying Cross recipients and WWII veterans may receive registration for one vehicle for $3.89. Nonresident military personnel stationed in Arkansas are exempt from assessment of personal property taxes.
Dealer Plates
Dealer master plates and extra license plates may be used for demonstration, delivery, and personal use. Temporary preprinted tags may be used to allow a prospective purchaser or customer to drive an unregistered vehicle. Fee $100.00 for dealer master license plate; $25.00 for each extra license plate. Same rules apply for out-of-state dealer plates.
Taxes
Gross Receipts Tax & Compensating Use Tax
6.5%
State Gross Receipts Tax
3.5%
Used Vehicles $4,000–$9,999
$0
Under $4,000 Total Consideration
Tax Rate Rules
- ●The 6.5% state gross receipts tax rate plus any city, county, or municipality tax is due at the time of registration in Arkansas.
- ●If the total consideration for the sale of a new or used motor vehicle, trailer, or semitrailer is less than $4,000, no tax is due.
- ●If the total consideration for the sale of a used motor vehicle, trailer, or semitrailer is at least $4,000 but less than $10,000, the gross receipts tax is 3.5% plus any city, county, or municipality tax.
Trade-In Credit
Trade-in credit of a motor vehicle, trailer, or semitrailer is only allowed toward the purchase of a motor vehicle, trailer, or semitrailer. Trade-in information must include VIN. Trade-in credit is not allowed for watercraft, ATVs, and other vehicles not registered for highway use.
Credit is allowed for a used motor vehicle, trailer, or semitrailer sold if the sale is within 60 days of purchase of a newly acquired motor vehicle, trailer, or semitrailer upon submission of a Bill of Sale (Credit for Vehicle Sold) signed by all parties.
Out-of-State Credit
Credit is allowed for taxes paid to another state if that state grants a similar credit for taxes paid in Arkansas. Credit is not allowed for sales tax paid to another state when motor vehicle, trailer, or semitrailer is first registered by the purchaser in Arkansas.
Local Taxes
Any municipal or county sales/use tax is levied only on the first $2,500 of gross receipts, gross proceeds, or sales price of a motor vehicle licensed for highway use, aircraft, watercraft, and manufactured housing. Current local tax rates are shown online. There is an online Sales Tax Calculator available.
Watercraft & Casual Sales
Casual sales of watercraft are exempt. Sales of watercraft, barges, and towboats of at least 50 tons load displacement are exempt.
Commercial Trucks & Trailers
The gross receipts or gross proceeds in excess of $9,150 derived from the sale of a new or used truck tractor (Class 5–8) are exempt from gross receipts tax. The gross receipts/proceeds derived from the sale of a new or used semitrailer are exempt. Class 6 or 7 trucks registered with IRP engaged in interstate commerce are exempt. These exemptions do not apply to gross receipts taxes levied by any city, county, or municipality.
Manufactured Homes
Upon the initial sale of a new manufactured home, tax is levied on 62% of the acquisition price. No tax is due on the sale of a mobile home or subsequent sale of a manufactured home.
Aircraft
Sales of new and used aircraft are subject to sales or use tax. Credit is allowed for trade in. If the total gross receipts or gross proceeds is less than $2,000, sales/use tax not due. Aircraft sold to a nonresident who will base the aircraft outside of Arkansas are exempt.
Personal Property Tax
Levied by local County Tax Assessor. Proof of payment is a prerequisite to registration and renewal. Many counties offer online assessment and payments.
Heavy Vehicle Use Tax
Vehicles with a taxable gross weight of 55,000 lbs. or more must provide a Heavy Highway Vehicle Use Tax Return (2290).
Remote Sellers
All remote sellers and marketplace facilitators are required to collect and remit sales and use tax to Arkansas if within the current or previous year the sale of tangible personal property for delivery into Arkansas exceeded $100,000 or 200 transactions. There is a penalty of 10% of the sales tax due for late payment.
Rental Vehicles
There is a 10.0% rental vehicle tax levied on the gross receipts/proceeds derived from the rental of a motor vehicle for less than 30 days in addition to Gross Receipts Tax and Compensating Use Tax. The rental vehicle tax does not apply to leases or rentals of diesel trucks for commercial shipping, farm machinery or equipment for a commercial purpose, or gasoline- or diesel-powered trucks for residential moving or shipping.
A tourism tax of 2.0% applies to rentals of various watercraft and is in addition to any state or local sales/use taxes due on the rental.
Registration / Plate Fees
Arkansas Registration Notes
- •Passenger vehicles are registered on a monthly staggered basis.
- •Trailers drawn by automobiles or Class 1 trucks receive a permanent plate.
- •Manufacturer, transporter, and dealer plates expire December 31.
- •Plates remain with the owner and may be transferred to another vehicle or surrendered. Permanent trailer plates cannot be transferred.
- •Late registration penalty: $3.00 for each 10 days or fraction thereof, not to exceed the full year registration fee.
Passenger Vehicles & Motorcycles
Arkansas passenger vehicle registration fees are based on taxable horsepower — a calculated value that may differ from the engine's advertised HP. Check your registration paperwork or contact the DFA for your vehicle's taxable HP rating.
| Vehicle Type | Annual Fee |
|---|---|
| Passenger Vehicles (12 HP and under) | $17.00 |
| Passenger Vehicles (12.01–24 HP) | $21.00 |
| Passenger Vehicles (24.01–36 HP) | $25.00 |
| Passenger Vehicles (36.01–48 HP) | $30.00 |
| Passenger Vehicles (48.01–60 HP) | $36.00 |
| Passenger Vehicles (60.01–72 HP) | $42.00 |
| Passenger Vehicles (72.01 HP and over) | $48.00 |
| Motorcycles (2 wheels) | $7.00 |
| Motorcycles (3 wheels) | $10.00 |
Trucks & Commercial Vehicles (by GVW)
| Gross Vehicle Weight | Annual Fee |
|---|---|
| 6,000 lbs and under | $21.00 |
| 6,001–8,000 lbs | $25.00 |
| 8,001–10,000 lbs | $30.00 |
| 10,001–12,000 lbs | $38.00 |
| 12,001–14,000 lbs | $46.00 |
| 14,001–16,000 lbs | $54.00 |
| 16,001–18,000 lbs | $62.00 |
| 18,001–20,000 lbs | $70.00 |
| 20,001–26,000 lbs | $86.00 |
| 26,001–32,000 lbs | $110.00 |
| 32,001–38,000 lbs | $138.00 |
| 38,001–44,000 lbs | $170.00 |
| 44,001–55,000 lbs | $212.00 |
| 55,001–62,000 lbs | $254.00 |
| 62,001–73,280 lbs | $296.00 |
| 73,281–80,000 lbs | $338.00 |
Trailers
| Trailer Type | Fee |
|---|---|
| Trailers drawn by automobiles or Class 1 trucks | Permanent plate |
| Semitrailers used with Class 2–8 trucks (annual) | Varies by weight |
| Semitrailers used with Class 2–8 trucks (permanent) | One-time fee |
Special Permits & Dealer Plates
| Permit / Plate Type | Fee |
|---|---|
| Dealer Master Plate | $100.00 |
| Extra Dealer License Plate | $25.00 each |
| Drive-Out Tags (14 days) | $2.00 |
| In-Transit Placards (48 hours) | $3.00 |
| Metal Transporter Plates (expires Dec 31) | $30.00 |
| 72-Hour Trip Permits (commercial) | $33.00 |
| Hunters Permits (per season) | $39.00 |
| Manufactured Home Permit (≤16½ ft. wide) | $17.00 |
Arkansas DFA — Official Fee Schedule
Complete fee listing from the Arkansas Department of Finance and Administration
Official Forms & Resources
Links to official Arkansas Department of Finance and Administration (DFA) forms commonly required for vehicle titling and registration. Always verify you have the most current version before submitting.
Arkansas DFA — Office of Motor Vehicle
Address:
Ragland Building
1900 W 7th Street, Suite 1010
Little Rock, AR 72201
Mailing:
PO Box 1272, Little Rock, AR 72203
Make checks payable to Department of Finance and Administration. Allow 4–6 weeks for title delivery.
Key Forms
| Form | Description |
|---|---|
| Form 10-381 | Vehicle Registration Application — used for title, registration, and duplicate title |
| Form 10-315 | Official Release of Lien or Permission to Issue a Replacement Title |
| Form 10-306 | Affidavit of Inheritance of a Motor Vehicle |
| Form 10-308 | Affidavit of Alteration (for amended titles) |
| Form 10-313 | Vehicle Bill of Sale / Odometer Disclosure Statement |
| Form 10-345 | Statement of Facts for Issuance of a Bonded Title |
| Form 10-300 | Affidavit of Non-Use (Planned Non-Operation) |
| Form 108 (TOD) | Request for Title with Beneficiary (Transfer on Death) |
| Form 4054 (POA) | Power of Attorney for Vehicle Transactions |
Helpful Links
DFA — Office of Motor Vehicle
Main OMV resource for titling and registration
Online Pre-Registration (Passenger Vehicles)
Apply for passenger vehicle title and registration online
Find a Revenue Office
Locate your nearest Arkansas Revenue Office
Arkansas Sales Tax Calculator
Estimate state and local sales/use tax on a vehicle
IRP Unit — Commercial Vehicles
International Registration Plan for apportioned commercial vehicles
UCC Filings — Secretary of State
File liens on non-titled vehicles through the SOS UCC Division
Need Help with Arkansas Titling?
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Contact UsGeneral Information
Lease Information
Same forms, procedures, and fees apply to leased vehicles as privately owned vehicles. Leased vehicles are titled in the name of the lessor (leasing company) with the lessee listed as the registrant. A copy of the lease agreement should be carried in the vehicle.
Gross receipts tax is due on the total consideration paid for the lease. The lessor is responsible for collecting and remitting tax on lease payments. Credit is allowed for taxes paid to another state on the same vehicle.
Rental Vehicles
A 10.0% rental vehicle tax is levied on the gross receipts or proceeds derived from the rental of a motor vehicle for less than 30 days, in addition to the state Gross Receipts Tax and Compensating Use Tax. This tax does not apply to leases or rentals of diesel trucks for commercial shipping, farm machinery or equipment for a commercial purpose, or gasoline- or diesel-powered trucks for residential moving or shipping.
A tourism tax of 2.0% applies to rentals of various watercraft and is in addition to any state or local sales/use taxes due on the rental.
Financial Responsibility Laws
Arkansas requires all motor vehicles operated on public roads to be covered by liability insurance meeting the following minimums:
| Coverage | Minimum |
|---|---|
| Bodily Injury / Person | $25,000 |
| Bodily Injury / Accident | $50,000 |
| Property Damage | $25,000 |
Proof of insurance is required at time of registration. Failure to maintain coverage may result in registration suspension and reinstatement fees.
Safety Inspection
Not required in Arkansas. There is no state-mandated periodic safety inspection program for privately-owned vehicles.
Emissions Inspection
Not required in Arkansas. There is no state-mandated emissions testing program for registration or renewal.
Out-of-State Purchases & New Residents
Motor vehicles, including motorcycles and commercial trucks, must be registered within 60 days of transfer or purchase to avoid registration and sales tax penalties. Trailers, mobile homes, ATVs, and watercraft must be registered within 30 days.
New residents must register their vehicles within 60 days of becoming a resident. Credit is allowed for taxes paid to another state if that state grants a similar credit for taxes paid in Arkansas.
Note: Credit is not allowed for sales tax paid to another state when a motor vehicle, trailer, or semitrailer is first registered by the purchaser in Arkansas.
Records
Vehicle records are maintained by the Arkansas Department of Finance and Administration, Office of Motor Vehicle. Title records are on file at the central OMV office in Little Rock. Record requests must comply with the Driver Privacy Protection Act (DPPA).
Enforcement
Arkansas State Police, 1 State Police Plaza Drive, Little Rock, AR 72209, 501.618.8000. Operating an unregistered vehicle, driving without insurance, or failing to title a vehicle within the required timeframe are violations subject to fines and penalties.
Arkansas DFA — Office of Motor Vehicle
Address:
Ragland Building
1900 W 7th Street, Suite 1010
Little Rock, AR 72201
Mailing:
PO Box 1272, Little Rock, AR 72203
Disclaimer
This guide is for informational purposes only and is not legal advice. Fees, requirements, and procedures may change. Always verify current information with the Arkansas Department of Finance and Administration, Office of Motor Vehicle — or contact Illinois Title Services for professional assistance.