Arkansas vs Oklahoma Sales Tax Nexus — Comparison 2026
Compare economic nexus thresholds, state and local rates, and filing rules in Arkansas and Oklahoma.
| Metric | Arkansas | Oklahoma |
|---|---|---|
| Economic nexus threshold | $100,000 | $100,000 |
| Transaction threshold | 200 | None |
| State rate | 6.50% | 4.50% |
| Avg. local rate | 2.96% | 4.56% |
| Combined state + local | 9.46% | 9.06% |
| Marketplace facilitator | Yes | Yes |
| Effective since | 2019-07-01 | 2019-11-01 |
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: Oklahoma is friendlier for customers with a combined state + local rate of 9.06% vs 9.46%.
Arkansas also adds a 200-transaction trigger that Oklahoma doesn't have.
Arkansas — nexus note
Economic nexus in Arkansas triggers when remote sellers exceed $100,000 in gross sales OR 200 or more separate transactions into Arkansas in the current or preceding calendar year — whichever is met first.
Oklahoma — nexus note
Economic nexus in Oklahoma triggers at $100,000 in gross sales delivered into Oklahoma in the current or prior calendar year. No transaction count threshold.
What to do next
Use the nexus calculator to check exactly which of Arkansas and Oklahoma you've already triggered. Then read each state's full guide: