Which marketplaces collect Arkansas sales tax?

Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Arkansas sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.

Is Etsy a marketplace facilitator in Arkansas?

Yes — Etsy meets the marketplace facilitator definition in Arkansas and collects Arkansas sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.

Is eBay a marketplace facilitator in Arkansas?

Yes — eBay is a marketplace facilitator in Arkansas and collects, files, and remits Arkansas sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.

Is DoorDash a marketplace facilitator in Arkansas?

Yes — DoorDash collects Arkansas sales tax on delivery orders it facilitates and remits to the Arkansas DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.

Is Uber Eats a marketplace facilitator in Arkansas?

Yes — Uber Eats acts as a marketplace facilitator in Arkansas for the orders it processes, collecting and remitting the applicable Arkansas sales tax on the food and delivery charges it bills.

Do marketplace sales count toward my Arkansas nexus threshold?

In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Arkansas may differ — verify before assuming.

Does Shopify qualify as a marketplace facilitator?

Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Arkansas Marketplace Facilitator Sales Tax Rules — 2026

Updated 2026-06-03

Use this Arkansas marketplace facilitator sales tax guide to check 2026 rules, collection requirements, effective-date notes, threshold counting, and how Amazon, Etsy, eBay, DoorDash, and Uber Eats orders differ from direct-store sales. Direct channels still use the $100,000 or 200 transactions threshold.

Arkansas's marketplace facilitator law

Arkansas has a marketplace facilitator law: marketplaces (Amazon, Etsy, eBay, Walmart Marketplace) calculate, collect, and remit sales tax on your behalf for transactions they facilitate to Arkansas buyers.

This significantly reduces your compliance burden if you sell primarily through marketplaces. But it does not exempt you from registering if you also have direct channels (your own store, wholesale, trade shows, etc.).

Key distinctions

Facilitated sales (collected by the marketplace): you generally don't collect or remit.
Direct sales (your own checkout): your responsibility as before.
Informational filings may still be required depending on Arkansas's rules, even on marketplace-facilitated volume.
Most states exclude marketplace-facilitated sales from your economic nexus threshold calculation, but double-check Arkansas specifically before assuming.

Marketplace-specific gotchas in Arkansas

Not every platform you sell on is legally a marketplace facilitator. Shopify's store platform is not — you are the seller of record. Shopify's Markets Pro is. Verify per platform.
Wholesale sales through a marketplace are usually NOT marketplace-facilitated — the marketplace is a payment conduit, not the seller. Direct-collect obligations still apply.
Returning customers and refunds: if the marketplace remitted tax and you process a refund outside the marketplace, the refund usually needs to flow through the marketplace to trigger the tax reversal. Off-marketplace refunds create reconciliation headaches.

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

Which marketplaces collect Arkansas sales tax?: Amazon, Etsy, eBay, Walmart Marketplace, and most similar marketplaces collect Arkansas sales tax on transactions they facilitate. Your direct-to-consumer sales (Shopify, website, wholesale) are your responsibility.
Is Etsy a marketplace facilitator in Arkansas?: Yes — Etsy meets the marketplace facilitator definition in Arkansas and collects Arkansas sales tax on facilitated orders. Etsy sellers don't collect tax on those Etsy transactions, but direct (off-Etsy) sales remain the seller's responsibility.
Is eBay a marketplace facilitator in Arkansas?: Yes — eBay is a marketplace facilitator in Arkansas and collects, files, and remits Arkansas sales tax on its facilitated transactions. The seller still tracks listings for income tax and resale-certificate purposes.
Is DoorDash a marketplace facilitator in Arkansas?: Yes — DoorDash collects Arkansas sales tax on delivery orders it facilitates and remits to the Arkansas DOR. Restaurants and merchants typically receive remittance reports rather than collecting on those orders themselves.
Is Uber Eats a marketplace facilitator in Arkansas?: Yes — Uber Eats acts as a marketplace facilitator in Arkansas for the orders it processes, collecting and remitting the applicable Arkansas sales tax on the food and delivery charges it bills.
Do marketplace sales count toward my Arkansas nexus threshold?: In most states, marketplace-facilitated sales are EXCLUDED from the economic nexus threshold calculation. But Arkansas may differ — verify before assuming.
Does Shopify qualify as a marketplace facilitator?: Standard Shopify (your own standalone store) does NOT qualify — you're the seller of record. Shopify Markets Pro, however, does qualify as a marketplace facilitator in many states.

Sources

date_retrieved: 2026-06-03