State guide

Arkansas sales tax rate and guide (2026)

Last updated Checked monthly

Arkansas’s state sales tax rate is 6.5%. Local taxes add up to 4.75% more, so the rate you charge runs from 8.5% to 11.25%, depending on where you deliver.

Calculated by the Sales Tax APIThe same engine Zamp customers use.

Arkansas state rate

6.5%

State 6.5%Local up to 4.75%

Combined rate
8.5% to 11.25%
Most common
9.5%15 of 39 cities
Remote sellers collect after
$100,000in sales a year
Calculate tax on a sale

Arkansas sales tax calculator

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Delivered to a Arkansas city
Sales tax$8.63on $100.00 · total $108.63
Taxable8.625% combined rate
  • ArkansasState · 6.5%$6.50
  • Pulaski CountyCounty · 1%$1.00
  • Little Rock CityCity · 1.125%$1.13

General merchandise delivered to Little Rock, AR 72205.

Charging this at checkout? Zamp calculates it on every order and files the returns.

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Arkansas sales tax at a glance

Rates

State rate
6.5%
Local rates
Up to 4.75%
Combined rates
8.5% to 11.25%
Most common
9.5%, in 15 of 39 cities

Selling into Arkansas

Economic nexus
$100,000 in sales a year or 200 transactions
Sourcing
Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax.
SaaS
Exempt
Shipping
Taxable with the item

Registering and filing

Returns due
The 20th of the following month
Filing schedule
Monthly, quarterly or annual

Sales tax rates in Arkansas’s largest cities

All 39 cities
Sales tax rates in the largest Arkansas cities
CityCountyBreakdownRate
Little RockPulaski CountyState 6.5%Pulaski County 1%Little Rock 1.125%8.625%
FayettevilleWashington CountyState 6.5%Washington County 1.25%Fayetteville 2%9.75%
Fort SmithSebastian CountyState 6.5%Sebastian County 1%Fort Smith 2%9.5%
SpringdaleWashington CountyState 6.5%Washington County 1.25%Springdale 2%9.75%
JonesboroCraighead CountyState 6.5%Craighead County 1%Jonesboro 1%8.5%
RogersBenton CountyState 6.5%Benton County 1%Rogers 2%9.5%
ConwayFaulkner CountyState 6.5%Faulkner County 0.5%Conway 2.125%9.125%
North Little RockPulaski CountyState 6.5%Pulaski County 1%North Little Rock 2%9.5%
BentonvilleBenton CountyState 6.5%Benton County 1%Bentonville 2%9.5%
Pine BluffJefferson CountyState 6.5%Jefferson County 1.25%Pine Bluff 1.625%9.375%
BentonState 6.5%Benton 2.5%9%
Hot SpringsGarland CountyState 6.5%Garland County 1.5%Hot Springs 1.5%9.5%
SherwoodPulaski CountyState 6.5%Pulaski County 1%Sherwood 2%9.5%
Bella VistaBenton CountyState 6.5%Benton County 1%Bella Vista 2%9.5%
ParagouldGreene CountyState 6.5%Greene County 1.375%Paragould 1.5%9.375%
RussellvillePope CountyState 6.5%Pope County 1%Russellville 1.5%9%
JacksonvillePulaski CountyState 6.5%Pulaski County 1%Jacksonville 2%9.5%
TexarkanaMiller CountyState 6.5%Miller County 1.25%Texarkana 2.5%10.25%
CabotLonoke CountyState 6.5%Lonoke County 1.5%Cabot 2%10%
CentertonBenton CountyState 6.5%Benton County 1%Centerton 2%9.5%
Van BurenCrawford CountyState 6.5%Crawford County 1.25%Van Buren 2.5%10.25%
SearcyWhite CountyState 6.5%White County 1.75%Searcy 2%10.25%
West MemphisCrittenden CountyState 6.5%Crittenden County 1.75%West Memphis 2.25%10.5%
BryantState 6.5%Bryant 3%9.5%

What’s taxable in Arkansas?

The tax on a $100 sale in Little Rock.

Everyday goods

  • General merchandiseTaxable$8.63
  • ClothingTaxable$8.63
  • Clothing accessoriesTaxable$8.63
  • Personal care productsTaxable$8.63
  • Feminine hygiene productsTaxable$8.63
  • Children’s diapersTaxable$8.63
  • Pet foodTaxable$8.63

Food and drink

  • Groceries (food for home)67% taxable$2.13
  • Prepared foodTaxable$8.63
  • CandyTaxable$8.63
  • Snack food67% taxable$2.13
  • Soft drinksTaxable$8.63
  • Bottled water67% taxable$2.13
  • Juice (70–99% juice)67% taxable$2.13
  • Dietary supplementsTaxable$8.63

Health

  • Prescription drugsExempt$0
  • Over-the-counter drugsTaxable$8.63

Software and digital

  • SaaS (consumer)Exempt$0
  • SaaS (business)Exempt$0
  • AI softwareExempt$0
  • Downloaded softwareExempt$0
  • Digital productsExempt$0
  • eBooksTaxable$8.63
  • Streaming subscriptionsTaxable$8.63
  • Data processingExempt$0

Services

  • General servicesExempt$0
  • Repair of goodsExempt$0
  • InstallationExempt$0
  • Optional warrantiesTaxable$8.63

How Arkansas rates vary

Every sale pays the 6.5% state rate. Cities, counties and special districts add up to 4.75% more, so the rate depends on the delivery address.

Arkansas rate changes since 2023

12cities changed their rate
7went up
5went down
27didn’t change
Arkansas cities whose sales tax rate changed since 2023
City2023TodayChangeChanged in
Van Buren9.25%10.25%↑ 1%2026
Paragould8.625%9.375%↑ 0.75%2024
West Memphis9.75%10.5%↑ 0.75%2025
Pine Bluff10%9.375%↓ 0.625%2025
Camden10.25%10.75%↑ 0.5%2025
Searcy9.75%10.25%↑ 0.5%2024
El Dorado9.75%10.25%↑ 0.5%2026
Conway8.75%9.125%↑ 0.375%2026
Benton9.375%9%↓ 0.375%2026
Bryant9.875%9.5%↓ 0.375%2026
Forrest City11.375%11.25%↓ 0.125%2026
Magnolia10.375%10.25%↓ 0.125%2025

Arkansas sales tax due dates for 2026

Returns are due the 20th of the month after each period. A due date on a weekend or holiday moves to the next business day.

Monthly
PeriodDue
January 2026February 20
February 2026March 20
March 2026April 20
April 2026May 20
May 2026June 22
June 2026July 20
July 2026August 20
August 2026September 21
September 2026October 20
October 2026November 20
November 2026December 21
December 2026January 20 2027
Quarterly
PeriodDue
Q1 (January–March) 2026April 20
Q2 (April–June) 2026July 20
Q3 (July–September) 2026October 20
Q4 (October–December) 2026January 20 2027
Annual
PeriodDue
2026January 20 2027

Never miss a Arkansas due date.

Zamp files and pays every Arkansas return on time and answers the state’s notices. You approve; we handle the rest.

Arkansas sales tax guide

Nexus, registration, collecting and filing.

Are you doing business in Arkansas? Then, sales tax is something you have to think about.

This Arkansas sales tax guide covers everything from determining nexus to knowing when to collect and calculate sales tax correctly.

The best part? We’ll show you a simple tool for streamlined sales tax management so you can grow your business confidently.

Collecting Arkansas Sales Tax from Customers

The guide below breaks down the basics of Arkansas sales tax. A sales tax expert can help you navigate the details if you need further assistance.

Do I Have to Collect Arkansas Sales Tax from Customers?

Any retailer making a taxable sale of tangible personal property and certain selected services should collect Arkansas sales tax.

What Creates Sales Tax Nexus in Arkansas?

Some conditions that create nexus in Arkansas include:

  • Physical nexus: Businesses or their subsidiaries with a store, showroom, distribution center, warehouse, service center, factory, office, or research facility in Arkansas.
  • Economic nexus: All remote sellers and marketplace facilitators must collect and remit sales tax to Arkansas if their sales exceed $100,000 or 200 or more transactions.

Learn more about sales tax nexus and when you’re required to collect sales tax.

Do I Have to Collect Sales Tax from Arkansas Customers if I Sell on Amazon, Walmart, eBay, or Etsy?

No.

Arkansas has a marketplace facilitator law. This law requires marketplaces like Etsy or Amazon to collect sales tax on behalf of third-party sellers on their platforms. A marketplace facilitator who doesn’t meet the $100,000 threshold or more than 200 transactions doesn’t have to register, collect, and remit Arkansas tax.

Zamp Tip

If you have any other type of sales tax nexus in Arkansas, you’ll need to collect sales tax on all taxable transactions made within the state.

Taxable Products in Arkansas

Here’s a detailed overview of taxable items in Arkansas:

Are Groceries Taxable in Arkansas?

Groceries in Arkansas are not taxable at the state level, though local taxes may still apply.

Is Clothing Taxable in Arkansas?

Yes. You need to pay tax on clothing in Arkansas.

Are Digital Products Taxable in Arkansas?

Yes, products transferred electronically, such as ebooks and music, are taxable in Arkansas.

Is Software-as-a-Service (SaaS) Taxable in Arkansas?

No, as software delivered electronically or by load and leave isn’t taxed in Arkansas.

Are Services Taxable in Arkansas?

Yes, some services, such as pool cleaning, lawn care, and telephone answering services, are taxed in Arkansas.

Tax-Exempt Items

Some items that are exempt from sales tax in Arkansas are:

  • Prescription drugs sold by licensed pharmacists, hospitals, or physicians.
  • Durable medical devices like glucose meters and apnea monitors.
  • Raw farm products like Christmas trees
  • Sale of livestock, like cattle and domesticated fish, by producers at special livestock sales

How to Register for an Arkansas Retail License

You can register for a retail license online through Arkansas’s tax portal, the Arkansas Taxpayer Access Point (ATAP) website.

Learn how to register for a sales tax permit in every US state.

Do I Need an Arkansas Sales Tax License if I’m Only a Wholesaler?

Yes, wholesalers also need to apply for an Arkansas sales tax license. However, wholesalers can obtain a resale certificate to buy goods for resale without paying Arkansas sales tax.

Do I Need an Arkansas Seller’s Permit if I Only Sell Temporarily in the State?

Yes, promoters or organizers of special events must apply for sales tax permits.

How to Collect Sales Tax in Arkansas

Arkansas uses a destination-based sales tax system.

This means that when you sell something to a customer in Arkansas, you must charge sales tax based on the tax rate at the address where the item is being shipped.

Should You Collect Sales Tax on Shipping Charges in Arkansas?

If the products being shipped are taxable, all freight, shipping, and transportation charges must be included in the gross receipts. Sales and use tax must be collected and remitted on the total amount.

Learn more about sales tax on shipping in every state in the United States.

How to File and Pay Sales Tax in Arkansas

There are multiple ways to file and pay sales tax in Arkansas:

  • Automated: Let Zamp handle your Arkansas sales tax filing and remittance so you won’t have to deal with sales tax returns ever again.
  • Online: Taxpayers can file and pay electronically via the ATAP website.

All 39 Arkansas cities

B

  • Batesville10%
  • Bella Vista9.5%
  • Benton9%
  • Bentonville9.5%
  • Blytheville10.5%
  • Bryant9.5%

C

  • Cabot10%
  • Camden10.75%
  • Centerton9.5%
  • Conway9.125%

E

  • El Dorado10.25%

F

  • Farmington9.75%
  • Fayetteville9.75%
  • Forrest City11.25%
  • Fort Smith9.5%

H

  • Harrison9.5%
  • Hot Springs9.5%

J

  • Jacksonville9.5%
  • Jonesboro8.5%

L

  • Little Rock8.625%
  • Lowell9.5%

M

  • Magnolia10.25%
  • Malvern10%
  • Marion10.25%
  • Maumelle9.5%
  • Mountain Home9.875%

N

  • North Little Rock9.5%

P

  • Paragould9.375%
  • Pea Ridge9.5%
  • Pine Bluff9.375%

R

  • Rogers9.5%
  • Russellville9%

S

  • Searcy10.25%
  • Sherwood9.5%
  • Siloam Springs9.5%
  • Springdale9.75%

T

  • Texarkana10.25%

V

  • Van Buren10.25%

W

  • West Memphis10.5%

Arkansas sales tax questions.

Still have questions? Call us at 1-866-438-9267 or email us at support@zamp.com.

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What is the sales tax rate in Arkansas?

The Arkansas state sales tax rate is 6.5%. Cities, counties and special districts add up to 4.75% more in the 39 cities we checked, so the combined rate runs from 8.5% to 11.25%. The most common combined rate is 9.5%.

What is the sales tax rate in Little Rock, Fayetteville, Fort Smith and Springdale?

Little Rock: 8.625%. Fayetteville: 9.75%. Fort Smith: 9.5%. Springdale: 9.75%. Rates can differ by street address inside a city, so check the exact address with the calculator.

Do I have to collect Arkansas sales tax if my business is in another state?

Yes, once your sales into Arkansas pass $100,000 or 200 transactions in the previous or current calendar year (economic nexus), or if you have a physical presence there, such as staff, inventory or an office. You then register with the Arkansas Department of Finance and Administration, collect tax on taxable sales to Arkansas buyers and file returns.

Is SaaS taxable in Arkansas?

No. Software as a service isn’t subject to sales tax in Arkansas.

Are groceries and clothing taxed in Arkansas?

Groceries (food for home) are partly taxable (67% of the price) in Arkansas. Clothing is taxable. Prepared food, candy and soft drinks follow their own rules; the table above shows each category.

Is shipping taxable in Arkansas?

Yes. Delivery charges on a taxable sale are taxed at the same rate as the item in Arkansas: 8.625% in Little Rock.

Has the Arkansas sales tax rate changed recently?

The state rate hasn’t changed, but 12 of the 39 cities we checked have a different combined rate than in July 2023, including Conway (8.75% to 9.125%), Pine Bluff (10% to 9.375%), Benton (9.375% to 9%).

Which rate do I charge: my location or my customer’s?

Destination-based: the rate where the customer takes delivery. Cities and counties add their own local tax. A seller based in Arkansas charges the rate where the sale is made for most in-state sales; a remote seller charges the rate at the buyer’s address.

What is use tax?

Use tax is charged on items bought out of state and brought into Arkansas for use, storage, or distribution without paying any sales tax.

What is the penalty for filing and/or paying Arkansas sales tax late?

If you file your return late and owe taxes, you’ll typically face a Failure to File Penalty of 5% of the unpaid tax for each month (or part of a month) you’re late, up to a maximum of 35%.

How often will I be required to file and pay sales tax in Arkansas?

You should file and pay sales tax on the 20th of each month following your sales tax period.

Sources. Arkansas Department of Finance and Administration · Arkansas Taxpayer Access Point (ATAP) · Zamp Sales Tax API · U.S. Census Bureau. Rates are checked monthly and are for information, not tax advice.

Sell into Arkansas? Let Zamp handle it.

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