A bill of sale records who sold a vehicle to whom, for how much and when. In Arkansas it does real work at the revenue office: the price on it sets the sales tax, and on some titles the buyer cannot register without a separate one. Which titles? It comes down to a seven-digit number printed on the back.
Everything below comes from the Arkansas Department of Finance and Administration (DFA), Office of Motor Vehicle, its official Form 10-313, and the Code of Arkansas Rules. You can also download a free Arkansas bill of sale template in PDF and Word.
The short answer
To title and register a used vehicle, the DFA asks for “An invoice or bill of sale reflecting the full purchased price of the vehicle”. If the previous owner’s Arkansas title has a control number on the back less than 3003001, or the title is from another state, “a separate bill of sale and conforming odometer statement must accompany the title.” The buyer has 60 calendar days to title and register. A used vehicle priced under $4,000 has “no sales tax due”, according to the DFA, and one from $4,000 to $9,999 pays a reduced 3.5% state rate.
When Arkansas requires a separate bill of sale
The DFA’s list of documents to register a used vehicle includes a bill of sale with the full price. Whether the bill of sale printed on the back of the title is enough depends on the title itself:
| Title being surrendered | Bill of sale and odometer statement |
|---|---|
| Arkansas title, control number 3003001 or greater | The ones on the back of the title are “sufficient if it is filled out properly and fully completed”. |
| Arkansas title, control number less than 3003001 | A separate bill of sale and conforming odometer statement “must accompany the title”. |
| Out-of-state title | Same: a separate bill of sale and odometer statement must accompany it. |
| You sold your old car privately and want a tax credit on the next one | A bill of sale for the car you sold, “signed by the buyer and seller, reflecting the year, make, VIN number and price”. |
The DFA’s own form is Form 10-313, “State of Arkansas Vehicle Bill of Sale/Odometer Disclosure Statement”, which puts both documents on one page. It notes that it “may be reproduced so long as the format and language are not changed from the original.”
Arkansas deadlines at a glance
| When | What |
|---|---|
| At the sale | The seller prints the buyer’s name in the title assignment, and both sign and print their names in the right sections. |
| Within 60 calendar days | Cars, trucks and motorcycles “must be titled and registered within sixty (60) calendar days of the date of transfer”. |
| Within 30 calendar days | Trailers, mobile homes, ATVs and motorboats. |
What the seller has to do
- Fill in the title assignment. The DFA lists this among laws that are “frequently misunderstood”: the seller “must print the buyer’s/transferee’s name in the assignment section on the back of a certificate of title and the seller and buyer must sign and print their names in the appropriate sections”.
- Disclose the mileage. The DFA says that “Under federal guidelines, vehicles less than 20 years old must have a fully completed odometer disclosure statement signed by both the buyer and the seller.” The DFA applies this 20-year rule; follow it at the revenue office even if your vehicle is model year 2010 or older.
- Give a bill of sale with the full price. Separate from the title if the control number is under 3003001 or the title is from another state.
- Keep your copy. If you are buying another vehicle, your signed bill of sale is what earns you the tax credit described below.
- Check the DFA’s transfer notice. The DFA’s Motor Vehicle Forms page also lists a “Notice of Transfer of Ownership” form. Ask a State Revenue Office whether you should file it.
What the buyer has to do
Sixty calendar days, at any State Revenue Office. The DFA’s FAQ: “You have 60 days from the date of purchase to register your vehicle.” Bring:
- The previous owner’s title, “properly assigned to the buyer”.
- An invoice or bill of sale with the full price, including any trade-in (VIN and allowance).
- The odometer statement, if the vehicle is less than 20 years old.
- Proof from your county assessor that the vehicle has been assessed or listed for assessment for the current year.
- Proof that personal property taxes due by the previous October 15 have been paid.
- Proof of liability insurance.
- A signed copy of the lien contract, if you financed the purchase.
- Your current registration certificate, “if you wish to transfer the license plate from your previous vehicle”.
All owners must sign the title application when they are joined by “AND” on the ownership documents. A vehicle with an out-of-state title branded Salvage, Prior Salvage or similar needs a VIN verification by a certified law enforcement officer or the Arkansas State Police.
If you are late. Registration is penalized at “$3.00 for each 10 day period or fraction thereof”, up to the full year’s registration fee, and late sales tax at “10% of the amount due”. No penalty is due if the vehicle was not operated in Arkansas after the deadline, with an affidavit of non-use (Form 10-300).
Sales tax on a used car in Arkansas: three brackets
Since January 1, 2022, Act 1013 has set a reduced state rate for used vehicles. The DFA’s “Recent Changes in the Law” page explains it:
| Total price of the used vehicle | State sales tax |
|---|---|
| Less than $4,000 | None: “no tax will be collected” |
| $4,000 to $9,999 | 3.5% of the gross price |
| $10,000 or more | 6.5% |
Two DFA pages, two versions. The DFA’s FAQ and its “Recent Changes in the Law” page give the three brackets above. Its vehicle registration page still states a single rate of “6.5%, 7% for Texarkana residents” for vehicles priced at “$4000.00 or greater”, without the reduced bracket. The DFA does not say what rate Texarkana residents pay in the $4,000 to $9,999 bracket. Confirm your rate with a State Revenue Office.
- Local tax is not reduced. In the 3.5% bracket, “Local tax will not be subject to the reduced state tax rate.” Local taxes depend on your residence, and the DFA says each one “will not exceed $25.00 for each 1% of tax due”. Its Local Tax Lookup gives your rate.
- Trade-ins. When the invoice or bill of sale shows a trade-in credit, tax is computed on the price less the trade-in.
A sale price of $3,999 versus $4,000 changes the tax bill, which is exactly why the DFA form ends with a warning: “It is a FELONY for any taxpayer to willfully attempt to evade or defeat the payment of any tax”. Write the real price.
The credit for selling your old car yourself
If you sell your old vehicle privately instead of trading it in, Arkansas can credit that sale against the sales tax on the vehicle you buy. The DFA’s registration page says the credit applies “if the sale is 60 days prior to, or within 60 days after the purchase of a newly acquired vehicle”, and asks for a bill of sale for the vehicle sold, signed by buyer and seller, with year, make, VIN and price.
Check the window before you count on it. The published rule, which cites Arkansas Code section 26-52-510 as its source, 26 CAR section 30-702, says “within forty-five (45) days”. The two official sources do not agree. The safe course is to keep both transactions within 45 days of each other, and to ask the State Revenue Office which window it applies before you time a sale around it. If the sale happens after you have registered the new vehicle, the DFA directs you to its sales tax credit refund page.
- The credit “shall not exceed the price paid by the consumer for the newly purchased vehicle”.
- A total-loss payout from an insurer does not count: “A sale does not occur, and therefore no credit will be allowed”.
- The DFA has a dedicated form, “Bill of Sale (Credit for Vehicle Sold)”, on its Motor Vehicle Forms page.
What to put in an Arkansas bill of sale
Form 10-313 asks for the items below. A bill of sale you write yourself should cover them, so it works for registration and for the tax credit.
- Vehicle identification number (VIN), make, model, year and color.
- Buyer’s full name and address (or company name), and the seller’s name and address.
- Purchase date.
- Full sales price, less any trade-in, and the trade-in’s make, model, year and VIN.
- The odometer reading with no tenths, and whether it “reflects the actual miles”, exceeds mechanical limits or is not the actual mileage.
- Printed names and signatures of seller and buyer.
Common mistakes
- Relying on an old title’s back page. Below control number 3003001, the DFA wants a separate bill of sale and a “conforming odometer statement”. If in doubt, use the DFA’s own Form 10-313 for the odometer statement.
- Leaving the buyer’s name blank on the title. The seller must print it in the assignment section.
- Waiting past day 60 to register. Penalties on the registration fee and the sales tax start then.
- Forgetting the county assessment. Without proof of assessment and paid personal property taxes, the revenue office cannot register the vehicle.
- Writing a price that is not the real one. The tax bracket depends on it, and the DFA form calls tax evasion a felony.
Free Arkansas bill of sale template
Fill it in online below, or download the 2026 Arkansas version in PDF or Word. It covers the main Form 10-313 fields, including trade-in, odometer status and the seller’s odometer statement, and a checklist of the DFA steps after the sale. Nothing is uploaded and there is no signup.
Arkansas bill of sale: common questions
Does Arkansas require a bill of sale?
The DFA lists “An invoice or bill of sale reflecting the full purchased price” among the documents to title and register a used vehicle. On an Arkansas title with control number 3003001 or greater, the bill of sale on the back of the title is enough if fully completed; on older or out-of-state titles a separate one is required.
Does an Arkansas bill of sale need to be notarized?
Form 10-313 has no notary section, and the DFA’s registration requirements do not mention a notary for the bill of sale.
How long do I have to register a car in Arkansas after buying it?
Sixty calendar days from the date of transfer for cars, trucks and motorcycles. Trailers, mobile homes, ATVs and motorboats have thirty.
Do I pay sales tax on a used car under $4,000 in Arkansas?
No. Under Act 1013, if the total price is less than $4,000 “no tax will be collected”, and the DFA’s FAQ says “no sales tax due”. From $4,000 to $9,999 the state rate is 3.5%, and local tax is not reduced in that bracket. From $10,000 it is 6.5%.
What is Arkansas Form 10-313?
The DFA’s combined Vehicle Bill of Sale and Odometer Disclosure Statement, available on its Motor Vehicle Forms page.
Related
- Bill of sale rules for all 50 states + DC
- Vehicle bill of sale template
- Texas bill of sale: the 30-day vehicle transfer notification
- Missouri bill of sale: Forms 1957 and 5049
How this page was checked
Every requirement and quotation comes from the Arkansas Department of Finance and Administration: the vehicle registration page, the Office of Motor Vehicle FAQ, “Recent Changes in the Law” (Act 1013), Form 10-313 and the Motor Vehicle Forms page, plus 26 CAR section 30-702 in the Code of Arkansas Rules, all read in full. We also checked that 2025 Senate Bill 82, which would have changed the used-vehicle brackets, died in committee.
Last verified: October 2026. We do not advance this date without re-checking the sources. Rates, fees and forms are set by the DFA and the Arkansas General Assembly and can change: confirm with a State Revenue Office before you go.
LegalTemplateVault is not a law firm and does not provide legal advice. Compiled and edited by Daniel Mercer, editor of LegalTemplateVault. He is not an attorney, and neither is anyone else on this site: we compile primary sources and cite them so you can check them yourself.