Arkansas Sales Tax Rate 2026: 6.5% State, 9.48% Avg. Combined
Arkansas’s state sales tax rate is 6.5%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 9.48%.
| Arkansas sales tax (2026) | Rate |
|---|---|
| State rate | 6.5% |
| Average local rate | 2.98% |
| Average combined rate | 9.48% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Arkansas ZIP code with our sales tax calculator.
Arkansas has one of the higher state sales tax rates in the US and taxes digital goods broadly, including SaaS and downloaded software. Remote sellers crossing the $100,000 threshold must register with the Department of Finance and Administration and file monthly returns.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6.5% |
| Economic Nexus Threshold | $100,000 gross sales OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | Yes |
| Registration Portal | atap.arkansas.gov (ATAP) |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Arkansas uses a rolling 12-month lookback for economic nexus. Once you reach $100,000 in gross sales into Arkansas in any rolling 12-month period, you are required to register and begin collecting.
Marketplace-facilitated sales count toward the threshold even though the marketplace (Amazon, Etsy, eBay) collects and remits the tax. Once the threshold is crossed, obligations begin from the next transaction.
Arkansas also counts transactions: 200 or more separate sales into Arkansas create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Arkansas sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Arkansas 72201
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Collecting sales tax in Arkansas and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Arkansas’s state rate is 6.5%. Local rates add on top:
- State: 6.5%
- County: typically 0.5%–1.75%
- Municipal: typically 1%–2%
- Combined total: typically 8%–11% depending on location
Arkansas uses destination-based sourcing for remote sellers — you collect based on the buyer’s delivery address.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, prepared food, clothing, most retail goods.
Exempt or reduced: Prescription drugs (exempt), groceries (reduced rate — 0.125% state rate for food and food ingredients, not the full 6.5%), qualifying agricultural products, and manufacturing machinery.
Food rate exception: Arkansas applies a reduced state rate of 0.125% on food and food ingredients for home consumption. This is significantly below the standard 6.5% rate. Local jurisdictions may apply their full local rate or a reduced rate — configurations vary.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Arkansas taxes digital goods and SaaS. Arkansas expanded its digital goods taxability framework in 2009 and has maintained broad coverage since.
Taxable digital products in Arkansas include:
- SaaS (software-as-a-service) — taxable
- Downloaded software (prewritten and custom in some cases) — taxable
- Digital music, ebooks, and digital books — taxable
- Streaming content — taxable
- Online games and digital subscriptions — taxable
Arkansas’s DFA defines “digital products” broadly to include any content delivered electronically. Unlike states that distinguish between downloaded vs. streamed or B2B vs. B2C digital sales, Arkansas generally taxes all of these categories.
For SaaS sellers, Arkansas is a state where you will have an obligation once you cross the $100,000 threshold — even if all your revenue comes from digital subscriptions.
Registration
Section titled “Registration”Arkansas is an SST member state, which means you can register through the Streamlined Sales Tax Registration System (SSTRS) at streamlinedsalestax.org and cover Arkansas as part of a multi-state SST registration. This is the recommended approach if you are registering in multiple states simultaneously.
For Arkansas-only registration:
- Go to Arkansas Taxpayer Access Point (ATAP): atap.arkansas.gov
- Create an account
- Select “Register a Business” and choose “Sales and Use Tax”
- Complete the application with your business details and EIN
- You will receive your Arkansas Sales and Use Tax Permit number
Foreign Sellers
Section titled “Foreign Sellers”Arkansas accepts foreign business registrations through ATAP. A US EIN is required. Obtain one via IRS Form SS-4 if needed. A physical Arkansas address or registered agent is not required for remote seller registration.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”Arkansas assigns filing frequency based on estimated annual tax liability:
| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $100/month | Annual |
| $100–$1,000/month | Quarterly |
| More than $1,000/month | Monthly |
Most remote sellers with $100,000+ in sales file monthly. Returns are due on the 20th of the following month (e.g., January return due February 20).
Returns are filed through ATAP. Zero returns are required in periods with no Arkansas sales.
Compliance Notes
Section titled “Compliance Notes”SST membership simplifies registration: Arkansas is a Streamlined Sales Tax member. If you are also registering in other SST states, the SSTRS handles Arkansas as part of a single application.
High combined rates in some areas: Combined state and local rates in some Arkansas cities exceed 11%. Major metros like Little Rock run around 9%–10%. Ensure your platform is configured with accurate destination-based rate lookups.
Grocery rate complexity: If your catalog includes food items, Arkansas’s 0.125% state food rate (vs. the 6.5% standard rate) requires product-level tax classification. Configuring this correctly in platforms like Shopify or WooCommerce requires mapping food SKUs to the reduced rate.
Marketplace sales still count: Amazon, Etsy, and eBay sales count toward your $100,000 threshold even though those platforms collect and remit.
Digital product sellers should register: Arkansas taxes SaaS from the first dollar over the threshold with no special exceptions for digital-only businesses.
Arkansas Sales Tax FAQ
Section titled “Arkansas Sales Tax FAQ”What is the sales tax rate in Arkansas?
Section titled “What is the sales tax rate in Arkansas?”Arkansas’s state sales tax rate is 6.5%. Local taxes are added on top, and the average combined state and local rate is 9.48% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Arkansas economic nexus threshold?
Section titled “What is the Arkansas economic nexus threshold?”Remote sellers must register and collect Arkansas sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in Arkansas?
Section titled “Is SaaS taxable in Arkansas?”Yes. Arkansas generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Arkansas?
Section titled “How often do you file sales tax in Arkansas?”Most sellers file monthly. Arkansas assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.