The formulas
- Sales tax = sale x (6.5% + local rate)
- Nexus when counted sales are more than $100,000 or transactions are more than 200, in the current or previous calendar year
- Counted sales = direct sales only
How it works
Figures current as of November 2026.
The state rate is 6.5 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (city and county sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Arkansas must register and collect once it has more than $100,000 of taxable sales into Arkansas, or more than 200 separate transactions, in the current or previous calendar year. Sales made through a marketplace facilitator do not count toward your own Arkansas threshold; only your direct sales count.
A seller with a physical presence in Arkansas, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Arkansas sales tax rate?
The state rate is 6.5 percent. Local rates are added on top by delivery address.
What is the Arkansas economic nexus threshold?
More than $100,000 of taxable sales into Arkansas, or more than 200 separate transactions, in the current or previous calendar year.
Do marketplace sales count toward the Arkansas threshold?
Sales made through a marketplace facilitator do not count toward your own Arkansas threshold; only your direct sales count.
Sources
- Arkansas DFA, Sales & Use Tax
- Arkansas DFA, Remote Sellers and Marketplace Facilitators
- Ark. Code 26-52-111, Remote sellers and marketplace sellers
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.