Does Arkansas have sales tax?

Yes. Arkansas has a 6.50% statewide sales tax rate, plus an average local rate of 2.96%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-03.

Do I have to collect sales tax in Arkansas?

You must collect Arkansas sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Arkansas customers.

What is Arkansas's sales tax rate?

Arkansas's base state rate is 6.50% plus an average local rate of 2.96%. Always check the exact rate at the customer's delivery address before charging.

Does Arkansas have a marketplace facilitator law?

Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Arkansas sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.

What is Arkansas's marketplace facilitator threshold for sales tax?

Arkansas applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Arkansas sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Arkansas sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.

When did Arkansas's economic nexus law take effect?

Arkansas's current economic nexus rule took effect on 2019-07-01.

Arkansas Sales Tax Nexus & Economic Nexus Threshold (2026)

Updated 2026-06-03

Economic nexus triggers at $100,000 or 200 transactions in sales delivered to Arkansas customers.

6.50% statewide sales tax rate, with an average combined state and local rate of 9.46%.

Economic nexus threshold	$100,000 or 200 transactions (whichever is met first, depending on state logic)
State sales tax rate	6.50% Average combined rate (state + local): 9.46%
Marketplace facilitator law	Yes Amazon, Etsy, eBay collect and remit on your behalf
Effective date	2019-07-01
Department of Revenue	Official site

Check Arkansas nexus with your numbers

If your sales are close to the Arkansas threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare Arkansas against every other state where you sell.

How Arkansas nexus works

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.

Filing frequency

Filing frequency in Arkansas depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.

Marketplace facilitator law

Yes, Arkansas has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.

Arkansas sales tax by topic

Related states to Arkansas

If you sell into Arkansas, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.

Oklahoma$100,000 · 4.50%

Compare Arkansas vs Oklahoma →

Louisiana$100,000 · 5.00%

Compare Arkansas vs Louisiana →

Tennessee$100,000 · 7.00%

Compare Arkansas vs Tennessee →

Missouri$100,000 · 4.23%

Compare Arkansas vs Missouri →

Frequently asked questions

Does Arkansas have sales tax?: Yes. Arkansas has a 6.50% statewide sales tax rate, plus an average local rate of 2.96%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-03.
Do I have to collect sales tax in Arkansas?: You must collect Arkansas sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to Arkansas customers.
What is Arkansas's sales tax rate?: Arkansas's base state rate is 6.50% plus an average local rate of 2.96%. Always check the exact rate at the customer's delivery address before charging.
Does Arkansas have a marketplace facilitator law?: Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit Arkansas sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
What is Arkansas's marketplace facilitator threshold for sales tax?: Arkansas applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in Arkansas sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect Arkansas sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
When did Arkansas's economic nexus law take effect?: Arkansas's current economic nexus rule took effect on 2019-07-01.

Sources

date_retrieved: 2026-06-03