Arkansas Sales Tax Guide (2026)

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.

Combined rates in major Arkansas cities (2026):

To find the combined rate for a specific address, use our US sales tax calculator.

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.

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]

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.

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].

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].

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.

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].

• [1] Arkansas DFA — State Sales & Use Tax Rates (grocery rate 0%)

• [2] Arkansas DFA — Remote Sellers (economic nexus)

• [3] Arkansas Code of Rules — Computer Software (electronically delivered software not taxable)

• [4] Arkansas DFA — Candy, Soft Drinks, and Digital Products (digital products taxable)

• [5] Arkansas DFA — Exemption Certificate (Form ST391)

• [6] Arkansas Tax Appeals Commission

• [7] Arkansas DFA — 2026 Sales Tax Holiday Instructions

• [8] Arkansas DFA — Register for a Tax Account (ATAP)

• [9] Arkansas Department of Finance and Administration — Remote Sellers

Verified July 2026 against Arkansas Department of Finance and Administration published guidance.

• Arkansas SaaS Sales Tax: 2026 Compliance Tips for Companies
• What Services Are Exempt from Sales Tax in Arkansas in 2026?