In Arkansas, the categories of tangible personal property most impacted by sales tax regulations include:

1. Furniture: Taxed when sold in stores or online.
2. Electronics: Includes items like computers, smartphones, and home appliances.
3. Clothing: General apparel is taxed unless specific exemptions apply.
4. Household Goods: Items such as kitchenware, bedding, and decor.
5. Automobiles: New and used vehicles, parts, and repair services incur sales tax.
6. Prepared Food and Beverages: Ready-to-eat meals, snacks, and drinks sold in restaurants and cafes.
7. Utilities: Residential and non-residential electricity, natural gas, and water services.
8. Digital Products: Taxable if delivered electronically, including e-books, software downloads, and online music purchases.

These categories form the core taxable goods under Arkansas sales tax laws, contributing significantly to state revenue and affecting pricing and purchasing decisions for both businesses and consumers.