What is Arkansas's e-commerce sales tax in 2026?

Arkansas's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in gross sales OR 200 transactions in Arkansas-destination revenue. Charge the 6.50% state rate plus any applicable local rate at the buyer's ship-to address.

Do I collect sales tax on every Arkansas order?

You collect Arkansas sales tax once you cross the economic nexus threshold ($100,000 in gross sales OR 200 transactions). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Arkansas).

What rate do I charge for Arkansas e-commerce sales?

6.50% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable AR in tax settings.

Do I need to collect sales tax on shipping in Arkansas?

It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Arkansas's specific policy or use a tax service that encodes the rule.

Arkansas E-commerce Sales Tax Nexus Guide — 2026

Updated 2026-06-03

If your E-commerce business sells $100,000 or 200 transactions into Arkansas in a calendar year, you have economic nexus and must register, collect, and remit Arkansas sales tax.

E-commerce sales tax basics in Arkansas

For a direct-to-consumer store (Shopify, WooCommerce, BigCommerce, or custom) shipping to Arkansas buyers, the economic nexus trigger is $100,000 or 200 transactions in AR-destination revenue (effective 2019-07-01). Crossing that bar obligates registration, collection, and periodic filing.

Once registered, charge 6.50% state tax plus the applicable local rate — averaging 2.96% across Arkansas but varying by the buyer's shipping ZIP on most tangible personal property. Digital products, subscriptions, and professional services have different treatment — see the Arkansas SaaS page if you sell software or digital goods.

Registration + collection checklist

Register with the Arkansas Department of Revenue for a sales tax permit.
Configure your cart platform to collect tax at the destination rate. Enable AR in your tax settings.
Charge the combined state + local rate at the customer's delivery address (most states source to ship-to, not ship-from).
File returns on the cadence your DOR assigns (monthly, quarterly, or annually).
Track your Arkansas-sourced revenue monthly so you know when you're approaching or below threshold for the next period.

Common mistakes e-commerce sellers make in Arkansas

Using origin-based rates (your HQ state's rate) instead of destination rates. Arkansas sources to the buyer's ship-to address — charge the AR rate, not your home state's.
Counting marketplace sales toward the Arkansas threshold. Amazon, Etsy, and eBay sales are usually excluded in Arkansas; check the specific rule before adding them to your nexus-tracking spreadsheet.
Waiting until year-end to register. If you cross $100,000 mid-year, you must begin collecting on sales made after the threshold-crossing date — back-tax exposure grows until you register.
Forgetting to file zero returns once registered. Missing filings trigger penalties even when you owe no tax.

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.

What to do next

Read the full Arkansas overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

Frequently asked questions

What is Arkansas's e-commerce sales tax in 2026?: Arkansas's 2026 e-commerce sales tax: out-of-state sellers collect once they cross $100,000 in gross sales OR 200 transactions in Arkansas-destination revenue. Charge the 6.50% state rate plus any applicable local rate at the buyer's ship-to address.
Do I collect sales tax on every Arkansas order?: You collect Arkansas sales tax once you cross the economic nexus threshold ($100,000 in gross sales OR 200 transactions). Below threshold, you don't need to collect unless you have physical nexus (office, employees, inventory in Arkansas).
What rate do I charge for Arkansas e-commerce sales?: 6.50% state rate, plus any applicable local rate at the customer's ship-to address. Most e-commerce platforms (Shopify, WooCommerce) can apply destination rates automatically when you enable AR in tax settings.
Do I need to collect sales tax on shipping in Arkansas?: It depends on state-specific rules. Many states tax shipping when the product is taxable; some states exempt shipping if separately stated. Check Arkansas's specific policy or use a tax service that encodes the rule.

Sources

date_retrieved: 2026-06-03