Arkansas sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Arkansas: rate, nexus & administration.
- State rate
- 6.5%
- Local rates
- City and county rates bring combined rates to ~9.5% in some areas
- Economic nexus
- $100,000 or 200 transactions · effective July 1, 2019Controlling authority: Ark. Code § 26-52-111(a) ↗
- Marketplace facilitator
- Yes — effective July 1, 2019
- Streamlined (SST)
- Full member
- Administered by
- Arkansas Department of Finance and Administration ↗
What to watch in Arkansas
- One of the states that still keeps a 200-transaction prong on its economic nexus test.
- The reduced state grocery rate (0.125%) was eliminated by 2025 legislation, effective January 1, 2026 — local grocery taxes can still apply.
- Streamlined (SST) full member — central registration through the SST system is available.
Rates, thresholds, and taxability change mid-year — verify against the Arkansas Department of Finance and Administration before advising. In L3i, every determination is cited to the controlling authority.
The Arkansas voluntary disclosure agreement.
Behind in Arkansas? There’s a front door. The voluntary disclosure agreement lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Arkansas Department of Finance and Administration ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Arkansas, in brief.
What is the economic nexus threshold in Arkansas?
$100,000 or 200 transactions, effective July 1, 2019. Once the threshold is crossed, remote sellers must register with the Arkansas Department of Finance and Administration and begin collecting.
What is the sales tax rate in Arkansas?
The state sales tax rate is 6.5%. City and county rates bring combined rates to ~9.5% in some areas.
Do marketplace facilitators collect Arkansas sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2019. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Arkansas sales tax?
Register with the Arkansas Department of Finance and Administration before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 or 200 transactions). As a Streamlined Sales Tax member state, Arkansas also accepts central registration through the SST system, which covers all member states in one application.
Does Arkansas offer a voluntary disclosure agreement (VDA)?
Yes — the Arkansas Department of Finance and Administration administers a voluntary disclosure agreement with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Arkansas determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Arkansas question starts further ahead.
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