Arkansas Sales Tax Guide: Rate, Rules & Filing
The Arkansas state sales tax rate is 6.5%; combined rates with local taxes range from 6.5% to 12.625%, most commonly 9.5% (as of October 2026).
Last updated:
What is the sales tax rate in Arkansas?
The Arkansas state sales tax rate is 6.5%; combined rates with local taxes range from 6.5% to 12.625%, most commonly 9.5% (as of October 2026).
- State rate
- 6.5%
- Most common
- 9.5%
- Combined rates
- 6.5%–12.625%
- Rates as of
- October 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: Arkansas DFA — State Sales & Use Tax Rates.
Do I need an Arkansas sales tax permit?
You need one once you have nexus in Arkansas, from a physical presence or from sales. Arkansas economic nexus applies once your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Nexus and registration rules
When is Arkansas sales tax due?
Arkansas assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. Filing frequency and deadlines
Key Takeaways
Arkansas's state sales tax rate is 6.5%, with local city and county taxes added on top [1]. You have economic nexus once sales into Arkansas exceed $100,000 or 200 separate transactions in the current or prior calendar year [2]. SaaS and electronically delivered software are not taxable, while specified digital products such as e-books, music, and streaming are taxable; the state grocery rate dropped to 0% on January 1, 2026, though local taxes still apply [3][4][1]. State tax appeals go to the independent Arkansas Tax Appeals Commission, generally within 90 days of the assessment [6].
What is taxable in Arkansas?
SaaS
Exempt
Clothing
Taxable
Groceries
Partial
Digital Goods
Taxable
What are the sales tax rates in Arkansas?
Arkansas levies a 6.5% state sales and use tax. County and city taxes push combined rates as high as about 12.6% depending on the delivery address.
Component | Rate | Scope |
|---|---|---|
State | 6.50% | Statewide |
Local (county + city) | up to ~6% | Varies by location |
Combined | 6.50%–~12.6% | Varies by location |
To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in Arkansas?
The combined rate is the 6.5% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 75 counties with a local tax
| Arkansas County | 1% | 7.5%–11% | 7.5% | 6 |
|---|---|---|---|---|
| Ashley County | 1.5% | 8.75%–11% | 9% | 6 |
| Baxter County | 1.25% | 7.75%–9.875% | 7.75% | 6 |
| Benton County | 1% | 7.5%–10% | 9.5% | 16 |
| Boone County | 1.25% | 7.75%–9.5% | 7.75% | 3 |
| Bradley County | 2% | 8.5%–10.5% | 8.5% | 2 |
| Calhoun County | 2.625% | 9.125%–10.125% | 9.125% | 2 |
| Carroll County | 0.5% | 7%–10% | 10% | 5 |
| Chicot County | 2% | 10.5%–12.5% | 10.5% | 3 |
| Clark County | 1.5% | 8%–10% | 8% | 4 |
| Clay County | 1.5% | 8%–10% | 8% | 4 |
| Cleburne County | 1.625% | 8.125%–9.625% | 8.125% | 4 |
| Cleveland County | 3.25% | 9.75%–10.75% | 10.75% | 2 |
| Columbia County | 1.5% | 9%–10.25% | 10.25% | 5 |
| Conway County | 1.75% | 8.25%–11.25% | 8.25% | 3 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax registration and nexus threshold in Arkansas?
Arkansas economic nexus applies once your sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.
What is the marketplace facilitator law in Arkansas?
Arkansas's marketplace-facilitator collection requirement took effect July 1, 2019, under Act 822 of the 92nd General Assembly, codified in part at Ark. Code § 26-52-111. A marketplace facilitator without Arkansas physical presence must register and collect and remit Arkansas state and local sales and use tax once its sales delivered into Arkansas exceed $100,000 or reach 200 separate transactions in the current or preceding calendar year — the same threshold used for Arkansas's general remote-seller economic nexus. A sale made through a marketplace facilitator counts toward the facilitator's own threshold rather than the marketplace seller's, and the Department of Finance and Administration generally audits the facilitator, not the marketplace seller, for those facilitated sales.[9]
What are the sales tax filing frequencies and deadlines in Arkansas?
Arkansas assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. Monthly filing applies once liability exceeds about $100 per month. For the portal, return, and step-by-step, see our guide to filing Arkansas sales tax online.
What is exempt from sales tax in Arkansas?
Arkansas dropped its state grocery tax rate to 0% on January 1, 2026, though local taxes may still apply, and it exempts prescription drugs [1]. SaaS and electronically delivered software are not taxable, but specified digital products such as e-books, music, and streaming are taxable at 6.5% [3][4].
How do resale and exemption certificates work in Arkansas?
Arkansas accepts Form ST391 for resale and exempt purchases by holders of a valid sales and use tax permit, and as a Streamlined Sales Tax member state it also accepts the multistate SST Certificate of Exemption [5]. The certificates have no fixed expiration but must stay current and be updated when the buyer's information changes [5].
For the official form, multistate certificate rules and expiry, see the Arkansas resale certificate guide.
What are the sales tax penalties in Arkansas?
Late filing or payment carries a penalty of 5% of the tax due per month, up to a 35% maximum, plus interest from the due date. Our Arkansas filing guide lists late filing penalties, interest, and what to do if you missed a return.
How do sales tax audits and appeals work in Arkansas?
Arkansas tax appeals are heard by the independent Arkansas Tax Appeals Commission (ATAC), which replaced the DFA Office of Hearings and Appeals in 2023 [6]. The general deadline to petition is 90 days from the DFA assessment or decision, though some expedited matters have shorter windows [6].
Sources
[1] Arkansas DFA — State Sales & Use Tax Rates (grocery rate 0%)
[3] Arkansas Code of Rules — Computer Software (electronically delivered software not taxable)
[4] Arkansas DFA — Candy, Soft Drinks, and Digital Products (digital products taxable)
[9] Arkansas Department of Finance and Administration — Remote Sellers
Verified July 2026 against Arkansas Department of Finance and Administration published guidance.
More Arkansas sales tax topics
Guides and tools for specific Arkansas sales tax questions.
Frequently Asked Questions
US Sales Tax Calculator
Results
Enter a ZIP code to see its combined state, county, city and district rate.
Calculate tax on a sale
Look up a rate, then enter an amount to see the tax and total.
This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).