Arkansas Sales
Tax Rate

Arkansas has a 6.5% statewide sales and use tax rate on most taxable transactions in 2026. City and county sales taxes can apply in addition to the state rate, so the total rate depends on where a taxable sale is sourced or delivered.

A major 2026 change affects groceries. Effective January 1, 2026, Arkansas exempts qualifying food and food ingredients from the state sales and use tax. Municipal and county sales taxes can still apply to those purchases.

Source: Arkansas Sales and Use Tax FAQs

Source: Arkansas 2026 Sales Tax Law Changes

What Is the Arkansas Sales Tax Rate in 2026?

The Arkansas statewide sales and use tax rate is 6.5% for most taxable sales in 2026, before local city or county taxes are added.

Because Arkansas local rates change by jurisdiction, there is no single total sales tax rate for every address in the state.

Source: Arkansas Local Tax Lookup Tools

How to Calculate Arkansas Sales Tax

To calculate Arkansas sales tax, determine the taxable purchase price then add the applicable state, city and county rates for the transaction location.

Taxable Purchase Price × Total Applicable Sales Tax Rate = Sales Tax

For example, a $100 taxable purchase subject only to the 6.5% state rate would generate $6.50 in state sales tax. If city or county tax also applies, the total tax is higher.

Arkansas local sourcing generally follows the point where the customer receives the property. When merchandise is delivered or shipped, the delivery address can determine the applicable local tax.

Arkansas Local Sales Tax Rates

Arkansas cities and counties can impose local sales and use taxes in addition to the 6.5% state rate.

The DFA maintains an address and ZIP-code lookup system because local rates and boundaries change. Arkansas published multiple local rate changes during 2026, including changes effective January, April and July.

For businesses that deliver goods to customers, the local rate should be verified for the delivery address rather than assumed from the seller's business location.

Source: Arkansas 2026 Local Sales and Use Tax Changes

What Is Taxable in Arkansas?

Arkansas sales tax generally applies to retail sales of tangible personal property plus certain specifically taxable services and charges.

• Most retail sales of tangible personal property
• Certain repair and maintenance services
• Certain landscaping and lawn-care services
• Admissions and other specifically taxed transactions
• Selected short-term rentals and other transactions covered by Arkansas excise tax rules

A service is not automatically taxable merely because money changes hands. Taxability depends on whether Arkansas law specifically taxes that service or includes the charge in the taxable sale.

Arkansas Food Sales Tax Exemption Beginning in 2026

Qualifying food and food ingredients are exempt from Arkansas state sales and use tax beginning January 1, 2026.

The exemption applies to the state portion only. Gross receipts from qualifying food and food ingredients remain subject to municipal and county sales and use taxes where those local taxes apply.

Prepared food, alcoholic beverages, dietary supplements and similar items can be treated differently under Arkansas sales tax definitions, so businesses selling food should classify products carefully.

Source: Arkansas 2026 Sales Tax Law Changes

Arkansas Sales Tax vs. Use Tax

Sales tax is generally collected by the seller on a taxable Arkansas sale. Use tax applies when taxable property is used, stored or consumed in Arkansas and the correct sales tax was not collected at purchase.

Arkansas states that the use tax rate generally matches the sales tax rate. Local city or county use tax can also apply based on where the property is first delivered or used in Arkansas.

Source: Arkansas Sales and Use Tax FAQs

Who Needs an Arkansas Sales Tax Permit?

Businesses making taxable sales in Arkansas generally need to register for the appropriate Arkansas sales tax account before collecting tax.

Registration and filing are handled through the Arkansas Department of Finance and Administration, including the Arkansas Taxpayer Access Point. Remote sellers and marketplace businesses can have additional registration and collection obligations depending on their Arkansas sales activity.

Source: Arkansas Sales & Use Tax

Arkansas Remote Sellers and Marketplace Sales

Online and out-of-state sales can still create Arkansas sales tax obligations even when the seller has no traditional storefront in the state.

Arkansas has remote-seller and marketplace-facilitator rules under its sales and use tax system. Marketplace facilitators can be responsible for collection on sales they facilitate, while direct sellers should review their Arkansas nexus and registration obligations separately.

Because remote-seller thresholds and marketplace rules are compliance rules rather than a tax-rate calculation, businesses should confirm current DFA requirements before relying on a transaction-count or sales threshold.

Arkansas Sales Tax Filing and Recordkeeping

Registered Arkansas sellers must file sales and use tax returns on the schedule assigned by DFA and remit tax collected for the applicable state and local jurisdictions.

Businesses should keep records showing gross sales, taxable sales, exempt sales, exemption documentation, local sourcing information and tax collected. When a transaction is exempt, the seller should retain the documentation required to support the exemption.

Arkansas also requires sellers to use current local-rate data when local tax applies because city and county rates can change during the year.