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

Both Arkansas and Missouri publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.

Do both Arkansas and Missouri have marketplace facilitator laws?

Yes. Both Arkansas and Missouri 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 2026-06-08.

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

Missouri has the lower combined state and local sales tax rate at 8.45%, 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 2026-06-08.

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

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 Missouri's is $100,000. 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 2026-06-08.

When did economic nexus take effect in Arkansas and Missouri?

Arkansas's economic nexus rule took effect on 2019-07-01, and Missouri's took effect on 2023-01-01. 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 Missouri Sales Tax Nexus — Comparison 2026

Updated 2026-06-08

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

Metric	Arkansas	Missouri
Economic nexus threshold	$100,000	$100,000
Transaction threshold	200	None
State rate	6.50%	4.23%
Avg. local rate	2.96%	4.22%
Combined state + local	9.46%	8.45%
Marketplace facilitator	Yes	Yes
Effective since	2019-07-01	2023-01-01

Which state is easier for sellers?

For low-revenue sellers: nexus triggers first in both states because of its threshold. If you cross that first, you register there first.

On rate: Missouri is friendlier for customers with a combined state + local rate of 8.45% vs 9.46%.

Arkansas also adds a 200-transaction trigger that Missouri 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.

Missouri — nexus note

Missouri sales tax nexus and economic nexus threshold: remote sellers and marketplace facilitators that sell tangible personal property into Missouri must collect and remit vendor's use tax when gross receipts from taxable Missouri sales exceed $100,000. Missouri uses a sales-only threshold -- no transaction-count test. The Department of Revenue FAQ says sellers check at the end of each calendar quarter using the preceding 12-month period, and collection is required no later than three months after the quarter in which the threshold is crossed. Marketplace-only sellers do not collect Missouri vendor's use tax themselves, but sellers with both marketplace and independent sales count marketplace-facilitated receipts toward the $100,000 threshold and collect on their non-marketplace sales once the threshold is met. Missouri DOR source data last retrieved 2026-06-08.

What to do next

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

Arkansas overview →Missouri overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Arkansas or Missouri?: Both Arkansas and Missouri publish the same economic nexus dollar threshold of $100,000, so a remote seller would reach each state's published threshold at the same level of in-state sales. These are the thresholds published by each state's tax authority as of 2026-06-08; confirm against the official source before registering.
Do both Arkansas and Missouri have marketplace facilitator laws?: Yes. Both Arkansas and Missouri 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 2026-06-08.
Which has the lower sales tax rate, Arkansas or Missouri?: Missouri has the lower combined state and local sales tax rate at 8.45%, 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 2026-06-08.
Do I need to register for sales tax in both Arkansas and Missouri?: 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 Missouri's is $100,000. 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 2026-06-08.
When did economic nexus take effect in Arkansas and Missouri?: Arkansas's economic nexus rule took effect on 2019-07-01, and Missouri's took effect on 2023-01-01. 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 · Missouri 2026-06-08