Permits for a Brewery in Fort Smith, Arkansas

Permit authorizing the retail sale of beer for on-premises or off-premises consumption in Arkansas. Separate from the mixed drink permit. Lower cost than full liquor permit.

Permit authorizing the manufacture and sale of beer or wine in Arkansas. Small breweries and native wineries may sell directly to consumers on premises. Requires federal TTB approval.

ABC permit for manufacturing beer or wine in Arkansas. Breweries may operate taprooms for on-premises sales. Wineries may sell direct to consumers. Requires federal TTB permits.

Permit for temporary sale of beer and wine at special events, festivals, and fundraisers in Arkansas. $25 per event. Issued by the ABC Division.

Local business license required by many Arkansas municipalities and counties. Arkansas does not have a state-level general business license. Each city/county sets its own requirements and fees.

Many Arkansas municipalities require a business license or privilege tax. Fee varies by city and business type. Arkansas does not have a statewide general business license. Contact your city clerk.

Registration with the Arkansas Department of Finance and Administration for state income tax withholding and with the Arkansas Division of Workforce Services for unemployment insurance tax.

Registration with Arkansas Division of Workforce Services for unemployment insurance tax. Required for employers with 1+ employees. New employer rate approximately 3.1% on first $7,000 per employee.

Arkansas requires workers' compensation for employers with 3+ employees. Competitive-state system. Arkansas Workers' Compensation Commission administers claims.

Arkansas requires workers' compensation insurance for employers with 3 or more employees.

Certificate from local fire department confirming fire code compliance. Required for restaurants, bars, assembly venues, and commercial kitchens.

Inspection and approval by the Arkansas State Fire Marshal or local fire department for commercial establishments.

Annual permit from Arkansas Department of Health for food service establishments. Annual fee $35. New or remodeled facilities require a plan review fee equaling 1% of total estimated cost (min $50, max $500). Inspection by county health unit.

Permit required for all food service establishments in Arkansas. Issued by the Arkansas Department of Health, Center for Health Protection. Requires plan review, facility inspection, and ongoing compliance.

Local permit for business signage. Regulated by municipal zoning. ArDOT regulates outdoor advertising on state highways.

Registration with the Arkansas Department of Finance and Administration for state and local sales tax collection. Required for all businesses making retail sales. Arkansas state sales tax is 6.5% plus local taxes.

Registration with Arkansas Department of Finance and Administration for sales tax collection. State rate 6.5% plus local rates. Required for all businesses selling tangible goods or taxable services.

Registration with Arkansas DFA for state income tax withholding. Arkansas has graduated income tax rates from 0% to 3.9%. Required for all employers with employees in Arkansas.

Certificate from local building department confirming commercial space meets codes for intended use. Required before operating in new or renovated space.

Verification from local planning/zoning department that proposed business use is permitted in the zoning district. Required before most local business licenses are issued in Arkansas.