# Arkansas Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/arkansas
Published: September 22, 2026

Arkansas layers local taxes onto its 6.5% state rate, reaching about 12.6% combined, though SaaS stays exempt. Remote sellers trigger nexus at $100,000 or 200 transactions.

- **SaaS:** Exempt
- **Clothing:** Taxable
- **Groceries:** Partial
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## 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].

## Taxability Snapshot

## Sales Tax Rates

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 |

Combined rates in major Arkansas cities (2026):

| City | Combined rate |
| --- | --- |
| Fayetteville | 9.75% |
| Fort Smith | 9.50% |
| Little Rock | 8.625% |
| Jonesboro | 8.50% |
| Conway | 9.125% |

To find the combined rate for a specific address, use our [US sales tax calculator](/us-sales-tax-calculator).

## Registration or Nexus Threshold

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.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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].

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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%)](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/)

- [2] [Arkansas DFA — Remote Sellers (economic nexus)](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/)

- [3] [Arkansas Code of Rules — Computer Software (electronically delivered software not taxable)](https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9368&sectionID=63007)

- [4] [Arkansas DFA — Candy, Soft Drinks, and Digital Products (digital products taxable)](https://www.dfa.arkansas.gov/wp-content/uploads/CandySoftDrinkDigitalProducts.pdf)

- [5] [Arkansas DFA — Exemption Certificate (Form ST391)](https://www.dfa.arkansas.gov/wp-content/uploads/ExemptionCertificate.pdf)

- [6] [Arkansas Tax Appeals Commission](https://ig.arkansas.gov/tax-appeals-commission/)

- [7] [Arkansas DFA — 2026 Sales Tax Holiday Instructions](https://www.dfa.arkansas.gov/wp-content/uploads/Sales_Tax_Holiday_Instructions_2026.pdf)

- [8] [Arkansas DFA — Register for a Tax Account (ATAP)](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/)

- [9] [Arkansas Department of Finance and Administration — Remote Sellers](https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/)

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

## Frequently Asked Questions

### What is the Arkansas sales tax rate in 2026?

6.5% state, with combined county and city rates reaching about 12.6% in some areas.

### What is Arkansas' economic nexus threshold?

$100,000 in sales or 200 separate transactions into Arkansas in the current or prior calendar year. Either one triggers nexus.

### Is SaaS taxable in Arkansas?

No. Arkansas does not tax SaaS or electronically delivered software, though digital goods like eBooks and streaming are taxable.

### Are groceries taxed in Arkansas?

Arkansas cut its state grocery rate to 0% on January 1, 2026, though local taxes may still apply.

### When are Arkansas sales tax returns due?

The 20th of the month following the reporting period.

### What is the penalty for late Arkansas sales tax?

5% of the tax due per month, up to a 35% maximum, plus interest.

## Related Reading

- [Arkansas SaaS Sales Tax: 2026 Compliance Tips for Companies](/blog/arkansas-saas-sales-tax-tips-for-tech-companies)

- [What Services Are Exempt from Sales Tax in Arkansas in 2026?](/blog/what-services-are-exempt-from-sales-tax-in-arkansas)

## US Sales Tax Calculator