NSNexus by State

Arkansas vs Oklahoma Sales Tax: 9.46% vs 9.06%, Nexus 2026

Updated

Reviewed by Nexus by State research team using official state tax sources. Last reviewed .

Compare Arkansas and Oklahoma sales tax rates: Arkansas shows a 9.46% combined state and average local rate with a $100,000 economic nexus threshold, while Oklahoma shows 9.06% with a $100,000 threshold. This guide focuses on seller sales-tax obligations rather than personal income-tax returns.

MetricArkansasOklahoma
Economic nexus threshold$100,000$100,000
Transaction threshold200None
State rate6.50%4.50%
Avg. local rate2.96%4.56%
Combined state + local9.46%9.06%
Marketplace facilitatorYesYes
Effective since2019-07-012019-11-01

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

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.

Oklahoma — nexus note

Oklahoma sales tax nexus and economic nexus threshold: any seller without Oklahoma physical presence that made more than $100,000 in taxable Oklahoma sales during the preceding or current calendar year must register with the Oklahoma Tax Commission and collect Oklahoma state and local sales tax on sales delivered or sourced to an Oklahoma address. Oklahoma uses a sales-only remote-seller threshold -- no transaction-count test. Oklahoma marketplace facilitators have a separate lower marketplace threshold: a facilitator with at least $10,000 of Oklahoma taxable sales during the immediately preceding 12 months must file an election with OTC to collect and remit or comply with statutory notice/reporting requirements. Oklahoma Tax Commission source data last retrieved 2026-06-08.

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:

Arkansas overview →Oklahoma overview →

Frequently asked questions

Which state has the lower sales tax nexus threshold, Arkansas or Oklahoma?
Both Arkansas and Oklahoma 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 Oklahoma have marketplace facilitator laws?
Yes. Both Arkansas and Oklahoma 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 Oklahoma?
Oklahoma has the lower combined state and local sales tax rate at 9.06%, 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 Oklahoma?
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 Oklahoma'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 Oklahoma?
Arkansas's economic nexus rule took effect on 2019-07-01, and Oklahoma's took effect on 2019-11-01. 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.

More sales tax comparisons

Selling into more than two states? Compare Arkansas and Oklahoma against other major markets for nexus thresholds, rates, and marketplace facilitator rules.

More Arkansas comparisons

    More Oklahoma comparisons

    Sources

    date_retrieved: Arkansas 2026-06-03 · Oklahoma 2026-06-08