Sales Tax in Lowell, Arkansas in 2025

We'll walk you through how the sales tax rate is determined for Lowell and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Lowell.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Lowell Sales Tax Rate 2025

Lowell is located in Benton County in Arkansas, United States, and has a sales tax rate of 9.50%. This includes local and state sales tax rates.

Here is the breakdown of the Lowell's sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	6.50%
County Tax	1.00%
City Tax	2.00%
Combined Rate	9.50%

This rate applies to the following zip codes in Lowell:

District	Zip Codes	Combined Sales Tax Rate
Benton County	72745	9.50%

How Does the Lowell Sales Tax Compare to the Rest of Arkansas?

Lowell’s 9.50% sales tax rate is 3.00% lower than the highest sales tax rate in Arkansas, which stands at 12.50% in cities like Dermott.

It is 3.00% higher than the lowest sales tax rate in Arkansas, which stands at 6.50% in cities like Bauxite.

To give you a better idea, here’s a comparison of Lowell sales tax rates with a few other cities in Arkansas:

City	Sales Tax Rates
Dermott	12.50%
Mammoth Spring	9.50%
Lowell	9.50%
Little Rock	9.50%
Bauxite	6.50%

What Creates Sales Tax Nexus in Lowell?

Lowell follows the same sales tax nexus rules as Arkansas.

Read More: Check out this detailed guide on Sales Tax in Arkansas.

If you fulfill any of these conditions, you’ll have sales tax nexus in Lowell:

• 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.

What Products Are Exempt from Lowell Sales Tax?

Lowell doesn’t have any special exemptions. It follows the Arkansas's sales tax rules.

These items are exempt from sales tax in Lowell:

• 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.

Who Needs a Sales Permit in Lowell?

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

How to Collect Sales Tax in Lowell

Arkansas follows destination-based sales tax sourcing for both in-state and out-of-state businesses, which also applies for Lowell. 

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

Learn more about origin-based and destination-based sales tax sourcing here.

How to File and Pay Sales Tax in Lowell

You can file Lowell sales tax returns using the these methods:

• 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.