Navigating Sales Tax in Arkansas

Q: Do I need a permit if I only sell through marketplaces?

Marketplaces collect tax on your behalf, but you must still register if you exceed economic nexus thresholds.

Q: Are shipping charges taxable?

Yes. Shipping charges are taxable in Arkansas when the underlying sale is taxable.

This guide provides an overview of Sales Tax in Arkansas, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Arkansas.

Last Updated: May 2025

1935

Arkansas became the first U.S. state to implement a statewide sales tax by popular vote.

Arkansas at a glance.

State

Arkansas

Tax Rate Range

6.5% - over 11%

Economic Nexus Threshold

$100,000 in annual sales or 200 transactions into the state

Filling Deadlines

20th of the month following the reporting period

Is SaaS Taxable?

No

Base Tax Rate:

6.5%

When should your
business collect Sales
Tax in Arkansas?

You must collect Arkansas sales tax as soon as your business establishes physical or economic nexus. This includes having a physical presence such as employees, inventory, or a storefront, or exceeding the economic threshold of $100,000 in sales or 200 transactions. Once nexus exists, you must charge sales tax on all taxable sales delivered to Arkansas customers.

Arkansas physical sales tax nexus.

A physical sales tax nexus in Arkansas formed when a business maintains a physical presence in the state.

Sales tax physical nexus checklist for Arkansas

The following conditions might establish a physical nexus in Arkansas:

Having a storefront, office, or facility

Employing workers or contractors in Arkansas

Storing inventory or using a warehouse in the state

Owning or leasing property or equipment in Arkansas

Delivering goods using company vehicles

Which services are taxable in Arkansas?

Cleaning and janitorial services are taxable, meaning businesses that provide housekeeping, commercial cleaning, or similar services must charge sales tax.

Pest control services are also taxable, including extermination, treatment, and ongoing maintenance plans.

Telecommunications services are subject to tax, which covers phone services, internet access fees where applicable, and other communication-based services.

Arkansas taxes only certain specified services, and most professional services remain exempt.

Arkansas sales tax information:

Sales tax in Arkansas is calculated using a combined rate made up of the state tax plus any county and city local taxes, based on the destination of the sale.

Taxable items include tangible personal property, digital goods, prepared food, lodging, utilities, certain rentals, and specified taxable services.

Register for a sales tax permit through the Arkansas Taxpayer Access Point (ATAP) system. Approval is issued online, and the permit must be kept active through ongoing filings.

Charge the correct combined state and local rate based on where the product is delivered, show the tax separately on receipts, collect it at the point of sale, and remit it through ATAP according to your filing frequency.

Sales Tax return due dates explained.

Arkansas requires sales tax returns to be filed monthly, quarterly, or annually based on the business’s sales volume. All returns, regardless of frequency, are due on the 20th of the month following the reporting period. If the due date falls on a weekend or holiday, the return is due on the next business day. Timely filing and payment are essential to avoid penalties.

Ql (Jan - Mar): April 20

Q2 (Apr-Jun): July 20

Q3 (Jul -Sep): October 20

Q4 (Oct- Dec): January 20

Quarterly Filing Deadlines

FAQs

Do I need a permit if I only sell through marketplaces?

Marketplaces collect tax on your behalf, but you must still register if you exceed economic nexus thresholds.

Are shipping charges taxable?

Yes. Shipping charges are taxable in Arkansas when the underlying sale is taxable.

Are digital products taxable?

Yes. Arkansas taxes digital goods such as e-books, movies, music, and SaaS.

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Navigating Sales Tax in Arkansas

This guide provides an overview of Sales Tax in Arkansas, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Arkansas.

Last Updated: May 2025

1935

Arkansas became the first U.S. state to implement a statewide sales tax by popular vote.

Arkansas at a glance.

State

Arkansas

Tax Rate Range

6.5% - over 11%

Economic Nexus Threshold

$100,000 in annual sales or 200 transactions into the state

Filling Deadlines

20th of the month following the reporting period

Is SaaS Taxable?

No

Base Tax Rate:

6.5%

When should your
business collect Sales
Tax in Arkansas?

You must collect Arkansas sales tax as soon as your business establishes physical or economic nexus. This includes having a physical presence such as employees, inventory, or a storefront, or exceeding the economic threshold of $100,000 in sales or 200 transactions. Once nexus exists, you must charge sales tax on all taxable sales delivered to Arkansas customers.

Arkansas physical sales tax nexus.

A physical sales tax nexus in Arkansas formed when a business maintains a physical presence in the state.

Sales tax physical nexus checklist for Arkansas

The following conditions might establish a physical nexus in Arkansas:

Having a storefront, office, or facility

Employing workers or contractors in Arkansas

Storing inventory or using a warehouse in the state

Owning or leasing property or equipment in Arkansas

Delivering goods using company vehicles

Which services are taxable in Arkansas?

Arkansas taxes only certain specified services, and most professional services remain exempt.

Cleaning and janitorial services are taxable, meaning businesses that provide housekeeping, commercial cleaning, or similar services must charge sales tax.

Pest control services are also taxable, including extermination, treatment, and ongoing maintenance plans.

Telecommunications services are subject to tax, which covers phone services, internet access fees where applicable, and other communication-based services.

Arkansas sales tax information:

Sales tax in Arkansas is calculated using a combined rate made up of the state tax plus any county and city local taxes, based on the destination of the sale.

Taxable items include tangible personal property, digital goods, prepared food, lodging, utilities, certain rentals, and specified taxable services.

Register for a sales tax permit through the Arkansas Taxpayer Access Point (ATAP) system. Approval is issued online, and the permit must be kept active through ongoing filings.

Charge the correct combined state and local rate based on where the product is delivered, show the tax separately on receipts, collect it at the point of sale, and remit it through ATAP according to your filing frequency.

Sales Tax return due dates explained.

Arkansas requires sales tax returns to be filed monthly, quarterly, or annually based on the business’s sales volume. All returns, regardless of frequency, are due on the 20th of the month following the reporting period. If the due date falls on a weekend or holiday, the return is due on the next business day. Timely filing and payment are essential to avoid penalties.

Ql (Jan - Mar): April 20

Q2 (Apr-Jun): July 20

Q3 (Jul -Sep): October 20

Q4 (Oct- Dec): January 20

Quarterly Filing Deadlines

FAQs

Do I need a permit if I only sell through marketplaces?

Marketplaces collect tax on your behalf, but you must still register if you exceed economic nexus thresholds.

Are shipping charges taxable?

Yes. Shipping charges are taxable in Arkansas when the underlying sale is taxable.

Are digital products taxable?

Yes. Arkansas taxes digital goods such as e-books, movies, music, and SaaS.

Related content.

US Sales Tax

12 May 2026

The Myth of Marketplace Protection: What Sellers Misunderstand

The Myth of Marketplace Protection: What Sellers Misunderstand When marketplace facilitator laws first came into effect across US states following the 2018 South Dakota v. Wayfair decision, many sellers breathed a sigh of relief. If platforms like Amazon, Shopify, or Etsy were now legally required to collect and remit sales tax on behalf of third-party sellers, […]

Read More

VAT Reclaim

6 May 2026

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Most Finance Teams Using Brex Are Leaving VAT on the Table – Here’s Why For finance leaders managing spend across multiple countries, recoverable VAT is one of the most consistently overlooked sources of working capital. It sits within existing expense data: travel, supplier invoices, intercompany charges, events, and in most cases, it goes unclaimed. […]

Read More

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5 May 2026

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026 Continuous transaction controls are changing VAT compliance from a periodic reporting exercise into a real-time data exchange between businesses and tax authorities. Instead of issuing invoices, storing records, and reporting VAT weeks or months later, businesses in many markets now need to create, validate, […]

Read More

US Sales Tax

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Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S.

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Read More

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Read More

e-Invoicing

16 Apr 2026

What is Peppol and How Does It Affect Your Business When e-Invoicing

What is Peppol and How Does It Affect Your Business When e-Invoicing As governments accelerate digital tax compliance and mandate structured electronic invoicing, Peppol has become a central framework for how businesses exchange invoices securely and consistently. If your organisation operates across borders or supplies public sector entities, understanding the Peppol network, Peppol e-Invoicing, […]

Read More

e-Invoicing, US Sales Tax, VAT Compliance, VAT Reclaim

15 Apr 2026

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Top Global VAT Solutions in 2026 As global tax regulations continue to evolve, businesses are facing increasing pressure to manage VAT across multiple jurisdictions. From compliance and reporting to reclaim and e-Invoicing, indirect tax obligations are becoming more complex, more digital and more closely monitored by tax authorities. Selecting the right global VAT […]

Read More

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Read More

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Read More

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9 Apr 2026

Quarterly VAT Return Dates: How to Stay Compliant All Year

Quarterly VAT Return Dates: How to Stay Compliant All Year For most finance teams, a new quarter doesn’t just mean new targets. It signals the start of another VAT reporting cycle, often accompanied by a last-minute rush to reconcile accounts and meet VAT return deadlines. This reactive approach creates unnecessary pressure, increases the risk of […]

Read More

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Navigating Sales Tax in Arkansas

1935

State

Arkansas

Tax Rate Range

6.5% - over 11%

Economic Nexus Threshold

$100,000 in annual sales or 200 transactions into the state

Filling Deadlines

20th of the month following the reporting period

Is SaaS Taxable?

No

Base Tax Rate:

6.5%

When should yourbusiness collect SalesTax in Arkansas?

Arkansas physical sales tax nexus.

A physical sales tax nexus in Arkansas formed when a business maintains a physical presence in the state.

Sales tax physical nexus checklist for Arkansas

Which services are taxable in Arkansas?

Taxable items include tangible personal property, digital goods, prepared food, lodging, utilities, certain rentals, and specified taxable services.

Quarterly Filing Deadlines

FAQs

Related content.

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026

Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S.

6 Best US Sales Tax Compliance Solutions in 2026: An Honest Comparison

What is Peppol and How Does It Affect Your Business When e-Invoicing

Top Global VAT Solutions in 2026

9 Best e-Invoicing Compliance Solutions

e-Invoicing Requirements for B2B Sellers: What You Need to Have in Place

Quarterly VAT Return Dates: How to Stay Compliant All Year

Navigating Sales Tax in Arkansas

1935

State

Arkansas

Tax Rate Range

6.5% - over 11%

Economic Nexus Threshold

$100,000 in annual sales or 200 transactions into the state

Filling Deadlines

20th of the month following the reporting period

Is SaaS Taxable?

No

Base Tax Rate:

6.5%

When should yourbusiness collect SalesTax in Arkansas?

Arkansas physical sales tax nexus.

A physical sales tax nexus in Arkansas formed when a business maintains a physical presence in the state.

Sales tax physical nexus checklist for Arkansas

The following conditions might establish a physical nexus in Arkansas:

Which services are taxable in Arkansas?

Arkansas taxes only certain specified services, and most professional services remain exempt.

Taxable items include tangible personal property, digital goods, prepared food, lodging, utilities, certain rentals, and specified taxable services.

Quarterly Filing Deadlines

FAQs

Related content.

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026

Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S.

6 Best US Sales Tax Compliance Solutions in 2026: An Honest Comparison

What is Peppol and How Does It Affect Your Business When e-Invoicing

Top Global VAT Solutions in 2026

9 Best e-Invoicing Compliance Solutions

e-Invoicing Requirements for B2B Sellers: What You Need to Have in Place

Quarterly VAT Return Dates: How to Stay Compliant All Year

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When should your
business collect Sales
Tax in Arkansas?

When should your
business collect Sales
Tax in Arkansas?