Arkansas Vending Machine Permits and Licenses

Vending permits and licenses by state · Arkansas

Arkansas has no general license for vending operators, but every vending machine in the state needs a yearly decal from the Department of Finance and Administration. Arkansas also taxes vending differently from most states. You pay the tax when you buy your stock, or through a flat decal fee, not on each sale at the machine. You choose one of three options for all your machines, and two of them need a $50 sales tax permit. Below is each requirement and the law it comes from.

Arkansas vending requirements at a glance

$50Sales tax permit (Options 2 and 3)

6.5%State sales tax

7%Wholesale vending tax (Option 2)

$93Yearly decal per electric machine (Option 3)

Depends

Sales tax permit

$50 from DFA. Needed to buy stock tax-free under Options 2 and 3. Not needed under Option 1.

See details →

Depends

Resale certificate

Form ST-391 or Streamlined F0003, but only for registered vending operators under Option 2 or 3.

See details →

Required

Vending device decal

On every machine, renewed each July 1. Free under Options 1 and 2, $2.50 to $93 under Option 3.

See details →

Applies

How vending is taxed

Paid when you buy stock or through the decal fee, not on each sale. The state food rate has been 0% since January 1, 2026.

See details →

Depends

Food permit

Not for prepackaged food that needs no refrigeration. Otherwise a Department of Health permit.

See details →

Not required

Trading card license

Pokémon cards need only your vending account and decals.

See details →

Not required

Mystery products

No special license. They are taxable merchandise, covered by your vending account and decals.

See details →

Varies

Local permits

Cities can require a business license and zoning approval. Little Rock asks for both.

See details →

Last reviewed: October 28, 2026  ·  Sources: Arkansas Code, Arkansas Department of Finance and Administration, Arkansas Department of Health, Arkansas Secretary of State, federal regulations (full list at the bottom)  ·  General information, not legal advice.

• Requirements and laws
• Do you need a license?
• Sales tax
• Food and drinks
• Cards, mystery and toys
• Federal rules
• Business setup
• FAQ
• Sources

Arkansas requirements and the laws behind them

Do you need a license to run a vending machine in Arkansas?

Not a general vending license, but one vending rule applies to everyone. In the words of the Department of Finance and Administration (DFA), "All vending machines must display an annually issued vending device decal, no matter which option is chosen" (DFA Vending Machine Tax). The decal law is the Vending Devices Decal Act of 1997, Ark. Code 26-57-1201 and following. Your option sets how you pay tax, covered in the next section.

• How to get decals: open a merchandise vending account with DFA's Miscellaneous Tax Section and choose a tax option. DFA mails a decal order form before each fiscal year, and Form VEN-AR orders extras.
• Decal year: July 1 to June 30, half price if applied for January 1 to June 30 (Ark. Code 26-57-1207(a)(2)). A decal moves only to a replacement machine.
• Who qualifies: Form VEN-AR says decal applicants must not be convicted felons.
• Operator label: every machine must also carry your name and DFA ID number (Rule 1995-2). Without it, DFA presumes you are not paying tax and can seal the machine and charge $50 (Ark. Code 26-57-1004(b)).
• No decal under Option 3: you owe the full fee plus a penalty, and DFA can seize and sell the machine and any cash in it (Ark. Code 26-57-1209, 26-57-1211 to 26-57-1213).

Card-only machines

DFA's definitions on Form VEN-AR describe machines that dispense goods "upon the payment or insertion of a coin, token or similar object," and its rule says "after a coin or other thing of value is inserted." Neither mentions card readers, and we found no DFA guidance on card-only machines. Plan on a decal, since DFA says all vending machines need one, and ask the Miscellaneous Tax Section in writing which type applies.

Beyond the decal, Options 2 and 3 need a sales tax permit, food needs a permit only in the case below, and claw machines have their own license.

How Arkansas taxes vending sales

Three ways to pay vending tax

Most states have the operator collect sales tax on each sale at the machine. Arkansas does not. You pay when you buy your stock, or you pay a flat fee per machine, under one of three options (Vending Machine Tax; Form VEN-AR):

• Option 1, tax paid to suppliers: you pay sales tax to your suppliers on everything you stock. No sales tax permit, and the decals are free.
• Option 2, wholesale vending tax: you buy stock tax-free and pay a 7% wholesale vending tax on it each month on Form ET-1. Permit required, decals free.
• Option 3, decal fee: you buy stock tax-free and pay a yearly decal fee per machine instead, still filing a monthly ET-1. Permit required.

Under Option 2, operators "pay the state and local sales and use taxes as provided in this section" (Ark. Code 26-57-1002(a)), and DFA's rule bars figuring that tax on machine receipts (Rule 1995-2). The Option 3 fee is paid "for the benefit of the state and its municipalities and counties" (Ark. Code 26-57-1206(a)(1)). One option covers all your machines for the decal year (Form VEN-AR).

Option 3 decal fees

Per machine, per year: $93 for an electric machine selling items of 25 cents or more, $15 under 25 cents, $30 for a manual machine at 25 cents or more, and $7.50 or $2.50 for bulk gum, candy or toy machines. Decals bought January 1 to June 30 are half price. A flat fee does not grow with sales, so compare all three options against your volume with your accountant before you register.

The sales tax permit

• Cost: a nonrefundable $50 fee with each new permit (Ark. Code 26-52-203(a)). Options 2 and 3 need one.
• Where to apply: online through ATAP, from DFA's Register for a Tax Account page. Allow up to two weeks.
• More locations: "A separate permit for each business location must be obtained" (Ark. Code 26-52-201(b)). The law does not say whether a machine on someone else's property counts, so ask DFA whether one permit covers your route.
• Based out of state: a retailer with no permanent Arkansas domicile must post a cash deposit or bond (Ark. Code 26-52-203(b)).
• Filing: monthly, around the 20th (DFA due dates).

Buying inventory tax-free: only as a registered vending operator

This is the biggest difference from other states. The resale exemption does not cover vending stock unless you register with DFA as a vending device operator (Ark. Code 26-57-1003(a)(2)(B)(i)). So under Option 1 you pay tax to suppliers, and under Options 2 and 3 you buy for resale tax-free with:

• Form ST-391, Exemption Certificate: DFA's form. Enter your permit number, describe the goods and give resale as the reason. Download ST-391 (PDF).
• Streamlined Form F0003: Arkansas is a Streamlined member, and DFA posts the form on its forms page. Download F0003 (PDF).
• Blanket use: a supplier may keep one blanket certificate for a regular customer, with no renewal while no more than 12 months pass between sales (Ark. Code 26-52-517(d), Act 621 of 2025).
• MTC Uniform certificate: we found no DFA guidance on it.

The certificate covers products you resell, not machines. Stock bought tax-free that you use yourself is a withdrawal from stock, taxed at that time (Ark. Code 26-52-517(b)). Under Option 1, if an out-of-state supplier charges no Arkansas tax, you owe use tax: 6.5% plus local tax where the goods are first delivered (DFA Consumer Use Tax).

Sales tax rates

The state rate is 6.5% (DFA state rates), plus city and county tax. In DFA's October to December 2026 table, Little Rock adds 2.125% (8.625% combined), and the highest local total is Gillham's 6.125% (12.625% combined). DFA publishes no statewide maximum. Its lookup tool finds any address's rate.

What is taxable in an Arkansas vending machine

• Food: since January 1, 2026, Act 1008 of 2025 exempts food and food ingredients from state sales and use tax. DFA lists the state food rate at 0.000%, and city and county taxes still apply. Under Option 1, DFA says vending food can qualify for that reduced rate.
• Candy and soft drinks: not food under Arkansas law (Act 141 of 2017, Ark. Code 26-52-103), so 6.5% plus local tax. Candy made with flour is taxed as food.
• Prepared food: food the seller heats, combines or sells with utensils is taxed at the full rate (DFA food guide).
• Option 2: DFA describes the 7% as due on "the merchandise to be sold," with no separate food rate. Food-heavy operators should compare Options 1 and 2.
• Merchandise: trading cards, sealed Pokémon product, mystery items and toys are taxable, at 6.5% plus local on purchase under Option 1, or covered by the 7% tax or decal under Options 2 and 3.

Food and drinks: the retail food permit in Arkansas

Food rules come from the State Board of Health's Rules Pertaining to Retail Food Establishments. A retail food establishment includes a "vending location," and no one may run one "without a valid PERMIT to operate issued by the REGULATORY AUTHORITY" (Rule 8-301.10). The rules define a vending machine as one that works on "a coin, paper currency, token, card, or key," so card-only machines are covered.

The rules leave out "an establishment that offers only pre-PACKAGED FOODS that are not TIME/TEMPERATURE CONTROL FOR SAFETY FOODS." In practice:

• No permit: sealed, shelf-stable snacks, candy and drinks that need no refrigeration to stay safe.
• Permit needed: sandwiches, salads, milk, or anything that must stay cold or hot to stay safe. Apply at least 30 days before you open (Rule 8-302.10) and pay the permit application fee when you apply (Rule 8-302.12).
• Cold and hot food machines: a machine vending that kind of food needs an automatic shutoff that stops sales when it cannot hold safe temperatures (Rule 4-204.20).
• Who to ask: the Department of Health's Environmental Health food program, before you stock anything perishable.

A replacement, the proposed Rules for Food Establishments, closed for comment September 30, 2026 and keeps the same prepackaged exclusion. As of this review it is not final.

Arkansas rules for trading cards, mystery products and toys

Pokémon and other trading cards

Arkansas has no special license for selling trading cards. They are taxable merchandise, covered by your vending account and decals under whichever option you chose. The legal questions with card machines are about intellectual property, not state permits: stock authentic product, and keep Pokémon characters and logos off the machine itself. Our guide to the legal side of trading card vending machines covers both, and the Pokémon vending machine guide covers the business.

Mystery products and toys

We found no special Arkansas license for selling mystery products, such as blind boxes, mystery bags and capsule toys, from a machine. They are taxable merchandise like trading cards and toys, covered by your vending account and decals under whichever option you chose.

Claw and crane machines

Arkansas lists cranes and claw machines as amusement devices (Act 1209 of 2015, Ark. Code 26-57-402), outside the vending decal program, with their own DFA rules (Amusement Machines Tax; Form AMU-AR):

• Decal: $5 per machine per fiscal year, half that in the last six months.
• Operator license: $500 a year for 1 to 3 machines or $1,000 for 4 or more, plus a $6,000 bond and a sales tax permit. Operating unlicensed carries a $1,000 penalty.
• Who can apply: Form AMU-AR says applicants must be 21 or older and Arkansas residents for at least a year, except special event operators.

"Coin-operated" is defined by inserting "a coin, slug, token, or other object or article," with no mention of card readers. Ask DFA before you run a card-only claw machine.

Federal rules that apply in Arkansas and every other state

ADA reach ranges

Where vending machines are provided, at least one of each type has to meet the operable parts rules in the 2010 ADA Standards (sections 228.1 and 309). The parts a customer operates, like the screen, card reader and pickup door, have to sit within reach: between 15 and 48 inches above the floor for an unobstructed reach (section 308).

Calorie labeling for food

If you own or operate 20 or more vending machines that sell food, federal rules require calorie information for any item whose Nutrition Facts label the buyer cannot see before buying (21 CFR 101.8). In glass-front machines, packages that show calories on the front in large enough type can meet the rule.

Schools

Machines that sell food to students during the school day may stock only items that meet the USDA's Smart Snacks nutrition standards. The school day runs from midnight until 30 minutes after the official school day ends (7 CFR 210.11).

Setting up the business in Arkansas

• Entity: form an LLC with the Arkansas Secretary of State. The Certificate of Organization (Form LL-01) costs $45 online or $50 on paper (LLC forms and fees).
• Franchise tax: every LLC pays $150 a year, due May 1, under the Arkansas Corporate Franchise Tax Act (Franchise Tax / Annual Report Forms).
• Local rules: cities can require a business license and zoning approval. Little Rock's new business guide tells businesses to confirm zoning, then apply for a city business license. Check with the city where each machine will sit.

Arkansas vending permit and license FAQ

Do I need a license to put a vending machine in Arkansas?

There is no general operator license, but every vending machine needs a yearly vending device decal from the Department of Finance and Administration. The decal is free under Options 1 and 2 and costs $2.50 to $93 per machine under Option 3. Options 2 and 3 also need a $50 sales tax permit.

Do I need a food permit for a snack vending machine in Arkansas?

Not if you offer only prepackaged foods that need no time or temperature control, which the Department of Health's retail food rules leave out. Sandwiches, milk or anything that must stay cold or hot needs a permit to operate.

How is vending machine food taxed in Arkansas?

Tax is paid when you buy stock, not at the machine. Under Option 1, food bought for your machines has had a 0% state rate since January 1, 2026, plus local tax, and candy and soft drinks are taxed at 6.5% plus local. Option 2 is a 7% tax on your stock, and Option 3 a flat yearly decal fee per machine.

Do I need a license to sell Pokémon cards from a vending machine in Arkansas?

No card-specific license. Cards are taxable merchandise, covered by your vending account and decals. Stock authentic product and keep Pokémon characters and logos off the machine itself.

How much does an Arkansas sales tax permit cost?

$50 for a new permit (Ark. Code 26-52-203), needed only under Option 2 or 3. The law requires a separate permit for each business location, so ask DFA how to list machine sites.

Do I pay sales tax on inventory I buy for my vending machines in Arkansas?

Under Option 1, yes, to your suppliers. Under Options 2 and 3 you register as a vending operator, buy tax-free with Form ST-391 or Streamlined Form F0003, and pay the 7% tax or the decal fee instead. Stock you take for your own use is a taxable withdrawal.

Do card-only vending machines need a decal in Arkansas?

DFA says all vending machines need a yearly decal. Its definitions mention coins and tokens, not card readers, so get DFA's answer in writing on which decal type applies.

What license do claw machines need in Arkansas?

Arkansas treats claw and crane machines as amusement devices with their own DFA license: a $5 yearly decal per machine, a $500 or $1,000 operator license and a $6,000 bond. DFA's form also requires applicants to be 21 and Arkansas residents for a year.

Sources

1. Arkansas DFA, Vending Machine Tax (three options and Option 3 decal fees) and Form VEN-AR, Merchandise Vending Device Additional Request (R 08/10/26)
2. DFA Rule 1995-2, Vending Goods Wholesale Tax and Miscellaneous Tax Descriptions
3. Act 910 of 2019, text of Ark. Code 26-52-201, 26-52-203, 26-57-1002 to 1004 and 26-57-1204 to 1213 (full code: official public access)
4. DFA, State Sales and Use Tax Rates, City and County Rates, Rate Table, October to December 2026 and Local Tax Lookup
5. DFA, Register for a Tax Account and 2026 Filing Due Dates
6. DFA, Sales and Use Tax Forms, Form ST-391, Exemption Certificate (rev. 09/10/2025) and Streamlined Certificate of Exemption, SSTGB Form F0003
7. Act 621 of 2025, Ark. Code 26-52-517, exemption certificates and withdrawals from stock
8. DFA, Consumer Use Tax
9. Act 1008 of 2025, Grocery Tax Relief Act and DFA, What is New in Sales Tax for 2025
10. Act 141 of 2017, candy and soft drink definitions, and DFA Food and Food Ingredients guide
11. Arkansas State Board of Health, Rules Pertaining to Retail Food Establishments and proposed Rules for Food Establishments (2026), Secretary of State rules registry
12. Arkansas Department of Health, Environmental Health
13. DFA, Amusement Machines Tax and Form AMU-AR, Amusement Additional Request (R 08/10/26)
14. Act 1209 of 2015, Ark. Code 26-57-402, amusement device definitions
15. Arkansas Secretary of State, LLC Forms and Fees, Franchise Tax / Annual Report Forms and 2026 LLC Franchise Tax Report
16. City of Little Rock, Guide to Starting a New Business
17. 2010 ADA Standards for Accessible Design and U.S. Access Board guide to operable parts
18. 21 CFR 101.8, calorie labeling of food in vending machines
19. 7 CFR 210.11, competitive food standards (Smart Snacks)