Seller's guide
Sales tax in Arkansas
Everything an online seller needs to know about sales tax in Arkansas: the rate, when you have to register, marketplace rules, filing, and when you can cancel — in plain English.
Confidence: moderate
Parts of this page (often the trailing-nexus timing) are still being verified, so our confidence here is moderate rather than high. Confirm anything you act on with Arkansas Department of Finance and Administration (DFA) — Revenue Division, Sales & Use Tax or a tax professional before you register or deregister.
- Statewide base rate
- 6.5%
- Economic threshold
- $100,000 in sales or 200 transactions
- Marketplace law
- Yes
- Trailing nexus
- Minimal
- Tax authority
- Arkansas Department of Finance and Administration (DFA) — Revenue Division, Sales & Use Tax
Source: Arkansas Department of Finance and Administration (DFA) — Revenue Division, Sales & Use Tax
Nexus & savings calculator
Estimate whether you still have nexus in Arkansas — and what canceling could save.
- Physical presence
- Sales over $100,000
- Over 200 transactions
You likely still have nexus in Arkansas because of more than 200 transactions — Arkansas still counts transactions. Keep filing here for now.
Trailing nexus: Arkansas has limited or no trailing-nexus window — you can generally deregister once your nexus has ended and final returns are filed.
Filing cost here today
$600/ yr
Estimate only — general education, not tax advice. Confirm with Arkansas's tax authority before you register or deregister.
Do you need to collect sales tax in Arkansas?
You have a duty to collect once you have nexus: physical presence (inventory, staff, an office) or economic nexus from crossing $100,000 in sales or 200 transactions over previous or current calendar year. Arkansas still counts transactions: crossing 200 transactions creates nexus even on modest revenue.
The Arkansas rate
The Arkansas state sales and use tax rate is 6.5%, in effect since July 1, 2013. Effective January 1, 2026, the state eliminated its reduced food/grocery sales tax rate (previously 0.125%), so food items are now exempt from state sales tax (local grocery taxes may still apply).
Marketplace and direct sales
Marketplaces like Amazon collect Arkansas tax for you, but those sales don't count toward your own threshold. Direct sales on your own store you collect yourself.
Filing and zero returns
Once registered, Arkansas requires a return every assigned period even when you owe $0 — miss one and you can face penalties. Filing frequency is assigned by the Arkansas DFA based on tax liability.
When you can cancel
If your Arkansas returns are mostly $0, you may be over-registered. Canceling your Arkansas sales tax permit makes sense once you have permanently dropped below the $100,000 / 200-transaction economic nexus threshold and have no remaining physical presence in the state — doing so stops the zero-return filing obligation that applies even in months with no sales. The catch is that Arkansas requires you to file a final sales tax return before closure, and you must submit a separate closure request for each tax account type via ATAP or by submitting Form AR20-40; failing to do so properly can leave your account technically open and expose you to penalty assessments.
Where TrailingZero fits
TrailingZero connects to your store read-only, maps where you actually have nexus state by state, and maps your real nexus in Arkansas and flags whether you should register, keep filing, or cancel. During any wind-down it can file the zero-dollar returns so nothing lapses — and you only pay for the states you genuinely keep. Run a free audit anytime; this page is free education either way.
Arkansas Sales tax guide FAQ
- Does Arkansas have a sales tax?
- Yes. The statewide base rate is 6.5%. Remote sellers collect it once they have nexus.
- When do I have to register for sales tax in Arkansas?
- When you have physical presence there or cross $100,000 in sales or 200 transactions over previous or current calendar year.
- Can I cancel my Arkansas registration if I'm under the threshold?
- Generally yes, after clearing Arkansas's trailing-nexus window and filing a final return.
- Is this tax advice?
- No. This page is general education built from public sources and the rules change often. Confirm your specific situation with the state's tax authority or your accountant before you register or deregister.
More on Arkansas sales tax
See what you can stop paying in Arkansas
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Other states
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Primary sources reviewed for this page. Data current as of June 2026.
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/close-or-update-accounts/
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/
- https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-and-use-tax-faqs/
- https://atap.arkansas.gov/?link=Register
- https://atap.arkansas.gov/?link=businessclosure
TrailingZerois software, not a CPA or law firm, and this page is general education — not tax or legal advice. State rules and thresholds change frequently; confirm your situation with the state's tax authority or your accountant before you register or deregister. See how we research and review this data in our editorial & accuracy policy.