Which state has the lower sales tax nexus threshold, Arkansas or Mississippi?

Arkansas has the lower economic nexus threshold at $100,000, versus $250,000 in Mississippi. A seller's Arkansas sales would reach the published Arkansas threshold first. These are the thresholds published by each state's tax authority as of 2026-06-03; confirm against the official source before registering.

Do both Arkansas and Mississippi have marketplace facilitator laws?

Yes. Both Arkansas and Mississippi have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-03.

Which has the lower sales tax rate, Arkansas or Mississippi?

Mississippi has the lower combined state and local sales tax rate at 7.07%, compared with 9.46% in Arkansas. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-03.

Do I need to register for sales tax in both Arkansas and Mississippi?

It depends on where you cross each state's economic nexus threshold (or have physical presence there). Arkansas's published threshold is $100,000 or 200 transactions, and Mississippi's is $250,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-03.

When did economic nexus take effect in Arkansas and Mississippi?

Arkansas's economic nexus rule took effect on 2019-07-01, and Mississippi's took effect on 2018-07-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Arkansas vs Mississippi Sales Tax Nexus — Comparison 2026

Updated 2026-06-03

Compare economic nexus thresholds, state and local rates, and filing rules in Arkansas and Mississippi.

Metric	Arkansas	Mississippi
Economic nexus threshold	$100,000	$250,000
Transaction threshold	200	None
State rate	6.50%	7.00%
Avg. local rate	2.96%	0.07%
Combined state + local	9.46%	7.07%
Marketplace facilitator	Yes	Yes
Effective since	2019-07-01	2018-07-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in Arkansas because of its $100,000 threshold. If you cross that first, you register there first.

On rate: Mississippi is friendlier for customers with a combined state + local rate of 7.07% vs 9.46%.

Arkansas also adds a 200-transaction trigger that Mississippi doesn't have.

Arkansas — nexus note

Arkansas sales tax nexus and economic nexus threshold: beginning July 1, 2019 under Act 822, remote sellers and marketplace facilitators must collect Arkansas state and local sales and use tax when sales of tangible personal property, taxable services, digital codes, or specified digital products delivered into Arkansas exceed $100,000 or 200 transactions in the current or previous year. Arkansas is a Streamlined Sales Tax member state, and the Arkansas DFA remote-seller page says the same threshold applies to marketplace facilitators. Arkansas DFA source data last retrieved 2026-06-03.

Mississippi — nexus note

Mississippi sales and use tax nexus threshold: out-of-state businesses with Mississippi sales exceeding $250,000 over any twelve-month period are considered to have substantial economic presence effective July 1, 2018 and must register, collect, and remit tax. Mississippi uses a sales-only threshold — no transaction-count test. Remote sellers should measure sales on a rolling twelve-month basis rather than the current-or-prior-calendar-year framing used by many other states.

What to do next

Use the nexus calculator to check exactly which of Arkansas and Mississippi you've already triggered. Then read each state's full guide:

Arkansas overview →Mississippi overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Arkansas or Mississippi?: Arkansas has the lower economic nexus threshold at $100,000, versus $250,000 in Mississippi. A seller's Arkansas sales would reach the published Arkansas threshold first. These are the thresholds published by each state's tax authority as of 2026-06-03; confirm against the official source before registering.
Do both Arkansas and Mississippi have marketplace facilitator laws?: Yes. Both Arkansas and Mississippi have marketplace facilitator laws, so marketplaces such as Amazon, Etsy, and eBay collect and remit sales tax on the sales they facilitate in both states. Direct-to-consumer sales you make outside a marketplace remain your own responsibility once you cross each state's threshold. Verified 2026-06-03.
Which has the lower sales tax rate, Arkansas or Mississippi?: Mississippi has the lower combined state and local sales tax rate at 7.07%, compared with 9.46% in Arkansas. These are the statewide base rate plus the average local rate; the exact rate depends on the customer's delivery address. As of 2026-06-03.
Do I need to register for sales tax in both Arkansas and Mississippi?: It depends on where you cross each state's economic nexus threshold (or have physical presence there). Arkansas's published threshold is $100,000 or 200 transactions, and Mississippi's is $250,000. You generally register in a state only once you cross its threshold, so you may have an obligation in one, both, or neither. Run the nexus calculator with your actual sales and confirm with each state's official source. Thresholds as of 2026-06-03.
When did economic nexus take effect in Arkansas and Mississippi?: Arkansas's economic nexus rule took effect on 2019-07-01, and Mississippi's took effect on 2018-07-01. Both stem from the 2018 South Dakota v. Wayfair Supreme Court decision, which let states require remote sellers to collect once an economic threshold is met.

Sources

date_retrieved: Arkansas 2026-06-03 · Mississippi 2026-05-15

Arkansas: https://www.dfa.arkansas.gov/
Arkansas: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/
Arkansas: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Arkansas: https://taxfoundation.org/data/all/state/sales-tax-rates/
Mississippi: https://www.dor.ms.gov/
Mississippi: https://www.dor.ms.gov/sales-and-use-tax
Mississippi: https://www.dor.ms.gov/business/withholding-tax-faqs
Mississippi: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
Mississippi: https://taxfoundation.org/data/all/state/sales-tax-rates/