Arkansas Vehicle Bill of Sale
Arkansas uses Form 10-313, a combined bill of sale and odometer statement, and taxes used cars by price bracket.
Introduction
An Arkansas vehicle bill of sale records a private-party car sale, the parties, the vehicle, the price, the odometer reading, and the as-is terms. Arkansas publishes an official named form for this, Form 10-313, the State of Arkansas Vehicle Bill of Sale/Odometer Disclosure Statement, issued by the Department of Finance and Administration (DFA) Office of Motor Vehicle. The form combines the bill of sale and the federal odometer disclosure on one document, and the DFA permits reproductions so long as the format and language are not changed. A bill of sale is required to register, so the form is effectively required, and you must title and register within 60 days at a DFA state revenue office. The detail that sets Arkansas apart is the tax, keyed to the price written on the bill of sale. Under Ark. Code Ann. 26-52-510, a used vehicle priced under $4,000 owes no state sales tax, at least $4,000 but under $10,000 is taxed at a reduced 3.5 percent state rate, and $10,000 or more at the full 6.5 percent state rate, for purchases on or after January 1, 2022 (Act 1013). Because the stated price sets the bracket, the figure on Form 10-313 drives what you owe. The form is signed by the seller and buyer and is not notarized. DocDraft drafts an Arkansas vehicle bill of sale from your facts, attorney review available.
Key Things to Know
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Arkansas publishes an official named form, Form 10-313, the State of Arkansas Vehicle Bill of Sale/Odometer Disclosure Statement, issued by the DFA Office of Motor Vehicle. It combines the bill of sale and the odometer disclosure on a single document, and the DFA permits reproductions so long as the format and language are not changed from the original.
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An Arkansas vehicle bill of sale does not need to be notarized. Form 10-313 provides only printed-name and signature lines for the seller and the buyer, with no notary acknowledgment block, and no DFA or statutory notarization requirement applies to a vehicle bill of sale. Signatures of the buyer and seller are sufficient.
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Odometer disclosure is built into Form 10-313 in the same section as the sale. The seller certifies the reading reflects the actual mileage unless a box is checked for a reading that exceeds the odometer's mechanical limits or for an odometer discrepancy that is not the actual mileage, following the federal baseline under 49 CFR 580.
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Arkansas taxes a used vehicle in brackets keyed to the stated price. Under Ark. Code Ann. 26-52-510, a price under $4,000 owes no state sales tax, a price of at least $4,000 but under $10,000 is taxed at a reduced 3.5 percent state rate, and a price of $10,000 or more is taxed at the full 6.5 percent state rate, for purchases on or after January 1, 2022. Confirm the current rate and thresholds with the DFA.
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You title and register the vehicle within 60 days of purchase at a DFA Office of Motor Vehicle state revenue office. New owners must furnish a legal bill of sale to register, and a motor vehicle must be titled and registered within 60 days of transfer.
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A bill of sale is required to register in Arkansas, not merely optional. New owners must furnish a legal bill of sale among the documents to register the vehicle, which is why the state form combines the bill of sale with the required odometer disclosure.
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The standout Arkansas rules are the combined Form 10-313 and the price-bracketed used-vehicle tax. Because the $4,000 no-tax and $4,000-to-$10,000 reduced-rate brackets are set by the price written on the bill of sale, the figure on Form 10-313 directly drives the tax you pay when you register.
Key decisions before you file
Before you file a Bill of Sale in Arkansas, a few decisions shape the document: which option to choose and what each one means. The Bill of Sale guide walks through them.
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Arkansas Requirements for Bill of Sale
Arkansas publishes Form 10-313, the State of Arkansas Vehicle Bill of Sale/Odometer Disclosure Statement, issued by the DFA Office of Motor Vehicle. It combines the bill of sale with the odometer disclosure on one document. A bill of sale is required to register the vehicle, and the DFA permits reproductions so long as the format and language are not changed from the original.
An Arkansas vehicle bill of sale does not need to be notarized. Form 10-313 provides only printed-name and signature lines for the seller and the buyer, with no notary acknowledgment block, and no DFA or statutory notarization requirement applies to a vehicle bill of sale. Signatures of the buyer and seller are sufficient.
Identify the vehicle by VIN, year, make, model, body style, and color, and identify the seller and buyer by name and address, with the sale price and the date of sale recorded on Form 10-313.
Odometer disclosure is integrated into Form 10-313. The seller certifies the reading (no tenths) reflects the actual mileage unless a box is checked for a reading that exceeds the odometer's mechanical limits or for an odometer discrepancy that is not the actual mileage, following the federal baseline under 49 CFR 580.
Arkansas taxes a used vehicle on the stated price under Ark. Code Ann. 26-52-510. A price under $4,000 owes no state sales tax, a price of at least $4,000 but under $10,000 is taxed at a reduced 3.5 percent state rate, and a price of $10,000 or more is taxed at the full 6.5 percent state rate, for purchases on or after January 1, 2022 (Act 1013). Confirm the current rate and thresholds with the DFA.
Because the brackets are keyed to the price, the figure written on Form 10-313 directly drives the tax. A price under $4,000 falls in the no-tax bracket, $4,000 to under $10,000 falls in the reduced 3.5 percent bracket, and $10,000 or more falls in the full 6.5 percent bracket. State the price accurately, as it is the basis the revenue office uses to compute tax at registration.
Title and register the vehicle within 60 days of purchase at a DFA Office of Motor Vehicle state revenue office. New owners must furnish a legal bill of sale to register, and a motor vehicle must be titled and registered within 60 days of transfer.
Bring the completed Form 10-313 with the odometer disclosure, proof of identification, and the documents the DFA requires to register, and pay the state sales tax computed on the stated price under the used-vehicle brackets. Keep a copy of the bill of sale as supporting documentation of the price and the as-is terms.
Frequently Asked Questions
Yes. A bill of sale is required to register a vehicle in Arkansas, so it is effectively required for a private sale. New owners must furnish a legal bill of sale among the documents to register the vehicle, and the state publishes Form 10-313, which combines the bill of sale with the odometer disclosure. You must title and register the vehicle within 60 days of purchase at a DFA Office of Motor Vehicle state revenue office.
No. An Arkansas vehicle bill of sale does not need to be notarized. The official Form 10-313 provides only printed-name and signature lines for the seller and the buyer, with no notary acknowledgment block, and no DFA or statutory notarization requirement applies to a vehicle bill of sale. Signatures of the buyer and seller are sufficient to document the sale.
Yes. Arkansas publishes Form 10-313, the State of Arkansas Vehicle Bill of Sale/Odometer Disclosure Statement, issued by the DFA Office of Motor Vehicle. It combines the vehicle bill of sale with the odometer disclosure on one document. The DFA permits reproductions so long as the format and language are not changed from the original, and a bill of sale is required to register the vehicle.
Arkansas taxes a used vehicle in brackets keyed to the stated price. Under Ark. Code Ann. 26-52-510, a price under $4,000 owes no state sales tax, a price of at least $4,000 but under $10,000 is taxed at a reduced 3.5 percent state rate, and a price of $10,000 or more is taxed at the full 6.5 percent state rate, for purchases on or after January 1, 2022. The price on the bill of sale sets the bracket. Confirm the current rate and thresholds with the DFA.
You title and register a vehicle in Arkansas at a Department of Finance and Administration (DFA) Office of Motor Vehicle state revenue office, within 60 days of purchase. New owners must furnish a legal bill of sale to register. Bring the completed Form 10-313 with the odometer disclosure, and pay the state sales tax computed on the stated price under the used-vehicle brackets.
An Arkansas vehicle bill of sale should identify the seller and buyer, describe the vehicle by VIN, year, make, model, body style, and color, state the sale price, record the odometer reading and disclosure, state that the vehicle is sold as-is unless a warranty is given, and include the date of sale and both signatures. The official Form 10-313 combines these with the odometer disclosure and is not notarized. The stated price sets the used-vehicle tax bracket.