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Arkansas sales tax, explained.

Thresholds, rates, SaaS taxability, filing schedules, and the DFA — everything a remote seller needs to know about Arkansas, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6.5%
Transaction threshold
200
Little RockFort SmithFayettevilleSpringdaleJonesboro
Arkansas · major filing jurisdictions
Nexus · Arkansas

When you owe sales tax in Arkansas.

Either physical presence or crossing an economic threshold creates the obligation to register, collect, and remit in Arkansas. The economic test is met the moment either the dollar or transaction trigger is crossed — whichever comes first.

Economic nexus
Threshold
$100,000 in taxable sales delivered into Arkansas, OR 200 separate transactions delivered into Arkansas
Measurement type
Sales or transactions — whichever threshold is reached first
Measurement period
Previous or current calendar year
Included
Taxable sales delivered into Arkansas count toward both the dollar and transaction thresholds
Marketplaces
Marketplace-facilitated sales are excluded from your threshold — sales made through a registered marketplace facilitator do not count toward your $100,000 or 200-transaction totals
Physical nexus
Office or business locationEmployees / remote staffWarehouse or 3PL inventoryReps, agents, or contractorsConstruction site activity

Any physical footprint in Arkansas — including a remote employee working from home or inventory stored at a third-party fulfillment center — creates nexus immediately, with no minimum sales threshold required.

Rates · Arkansas

What you'll collect, city by city.

Arkansas's statewide base rate is 6.5%. County and city taxes stack on top, so the rate at the delivery address is what matters. SaaS sold to businesses is taxable — a notable difference from most neighboring states.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
ArkansasStatewide base rate6.5%6.5%0%Partial0%
Little Rock8.625%8.625%0%8.625%0%
Fayetteville7.75%7.75%0%7.75%0%
Fort Smith9.5%9.5%0%9.5%0%
Springdale7.75%7.75%0%7.75%0%
Jonesboro7.5%7.5%0%7.5%0%

SaaS rates shown are for B2B sales — Arkansas taxes cloud software sold to business customers but exempts the same product when sold to consumers. Digital goods and professional services are exempt statewide. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state, county, and city rate for any Arkansas delivery address.

Open the sales tax calculator
Taxability · Arkansas

Is your product taxable here?

Arkansas taxes tangible goods and B2B cloud software, but exempts digital goods, consumer software, and most services — a split treatment that surprises many SaaS sellers.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into Arkansas are taxable at the combined state, county, and city rate for the delivery address.
SaaS & cloud softwarePartialArkansas taxes SaaS when sold to business customers (B2B) but exempts it when sold to consumers (B2C). Invoices that do not distinguish customer type should be treated as taxable to be safe.
Digital goodsNot taxableElectronically delivered products — downloads, e-books, streaming media, and digital files — are exempt from Arkansas sales tax.
Professional servicesNot taxableConsulting, legal, design, accounting, and similar professional services are exempt in Arkansas unless they are part of producing a taxable tangible product.
General servicesNot taxableMost general services without a tangible component fall outside the scope of Arkansas sales tax.
Bundled hardware + softwarePartialThe hardware portion of a bundle is taxable; separately-stated B2C software or digital components may be exempt. Itemize your invoices to isolate the taxable portion.
Filings · Arkansas

Filing schedules and due dates.

The Arkansas DFA assigns your filing frequency at registration based on your expected tax liability and adjusts it as your business grows. Returns are required for every assigned period, including zero-liability periods.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonSales and Use Tax Return (filed via ATAP)20th of the following monthThe standard assignment for remote sellers with regular Arkansas sales
Monthly with accelerated prepaymentMonthly return plus prepayment via ATAPPrepayment due prior to the monthly return deadline, per DFA scheduleHigh-volume sellers above the DFA's accelerated filer threshold
AnnualAnnual Sales and Use Tax Return (filed via ATAP)January 20 for the prior calendar yearSmall sellers with low annual Arkansas tax liability, as assigned by the DFA

Crossed the threshold, or about to?

A Commenda expert will review your Arkansas exposure, register you with the DFA, and take over the filing calendar — usually within a week.

The state authority

DFA — Arkansas's tax office.

The Arkansas Department of Finance and Administration administers sales and use tax through a single online portal called ATAP (Arkansas Taxpayer Access Point). Registration, returns, and payments all flow through one login — no separate local portals for most sellers.

atap.ark.org

Registration requires a Tax Portal username and password. Your state tax account ID (format XXXXXXXXX-SLS) is assigned after registration and used for all filings.

What you can do there
  • Register for a sales tax permit

    Out-of-state sellers register via ATAP for a Compensating Use Tax permit — required before collecting tax from Arkansas customers.

  • File returns and pay

    All returns, prepayments, and amendments are submitted through ATAP. ACH debit and electronic payment options are available.

  • Look up the rate for any address

    The DFA provides rate lookup tools to find the exact combined state, county, and city rate for any Arkansas delivery address.

  • Verify an exemption certificate

    Confirm a buyer's exemption status or resale certificate through the DFA before accepting a tax-exempt sale.

Exposure & exemptions · Arkansas

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

Arkansas participates in the Multistate Tax Commission's voluntary disclosure program, which allows out-of-state sellers to come forward before the DFA initiates an audit.

Lookback
Typically limited under a VDA — versus an unlimited lookback if the DFA contacts you first
Penalties
Generally waived for sellers who disclose voluntarily before being contacted
Interest
Still owed on back tax — interest relief is limited and not guaranteed
Unfiled returns
No statute of limitations runs until a return is actually filed — exposure is open-ended until you act

Exemption certificates accepted

Collect a valid exemption certificate at the time of sale and retain it in your records — the burden of proving an exemption rests with the seller.

Resale
Arkansas Resale Certificate (Form ST-391) or equivalent buyer-provided resale documentation
Multi-state
Arkansas is a member of the Streamlined Sales Tax (SST) program — the SST Exemption Certificate is accepted
Nonprofit / government
Qualifying nonprofits and government entities may present a DFA-issued exemption letter; verify before accepting
Manufacturing / agriculture
Certain machinery and equipment used directly in manufacturing or farming qualifies for exemption under Arkansas law

FAQ · Arkansas

Arkansas questions, answered.

The questions remote sellers ask us most about Arkansas.
Read our FAQ library

It depends on your customer type. Arkansas taxes SaaS sold to business customers (B2B) at the full combined rate for the delivery address. The same product sold to consumers (B2C) is exempt. If your invoices do not clearly identify the customer type, treat the sale as taxable to avoid undercollection.

You have economic nexus in Arkansas once you exceed $100,000 in taxable sales delivered into the state, or 200 separate transactions delivered into the state — whichever threshold you hit first. Both the dollar and transaction tests are measured against the previous or current calendar year.

No. Sales facilitated by a registered marketplace facilitator are excluded from your economic nexus threshold. Only your direct sales count toward the $100,000 and 200-transaction tests.

No. Electronically delivered digital products — including downloads, e-books, streaming media, and digital files — are exempt from Arkansas sales tax.

Remote sellers register for the Compensating Use Tax permit with the Arkansas DFA through ATAP (Arkansas Taxpayer Access Point). This is distinct from the Gross Receipts Tax permit, which is intended for sellers with an in-state presence.

ATAP (Arkansas Taxpayer Access Point) is the DFA's online portal at atap.ark.org. It handles registration, return filing, payment, and account management for Arkansas sales and use tax. You will receive a state tax account ID in the format XXXXXXXXX-SLS after completing registration.

Yes. A single employee working remotely from an Arkansas address creates physical nexus immediately, regardless of your sales volume. The same applies to inventory held at any Arkansas fulfillment center, third-party warehouse, or logistics provider.

Yes. Commenda monitors your Arkansas exposure, registers you with the DFA, calculates the correct rate on every transaction, and files each return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.