Arkansas sales tax for online sellers: nexus, permit and filing

What is the Arkansas sales tax rate?

The state rate is 6.5%. Cities and counties add their own taxes, so combined rates are commonly between 9% and 11%. Tax is charged at the rate for the delivery address. Since January 1, 2026, the state rate on groceries is 0%, though local taxes can still apply to them.

When does an online seller have to collect in Arkansas?

You must collect if you have a physical presence in Arkansas, such as staff, an office or inventory, or if in the current or previous calendar year your sales delivered into Arkansas were more than $100,000 or you made 200 or more separate transactions. Either test is enough. Sales made through a marketplace that collects the tax count towards the marketplace's threshold, not yours.

How nexus works in general is covered in physical vs economic nexus and economic nexus explained.

What if you sell on Amazon, eBay or Etsy?

Arkansas requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.

How do you register?

Register online through the Arkansas Taxpayer Access Point, the Department of Finance and Administration's portal, for a sales and use tax permit. Arkansas is a member of the Streamlined Sales Tax agreement, so you can also register through the Streamlined system, which is useful if you need several member states at once. See Streamlined Sales Tax registration.

What are the steps once you have nexus?

1. Confirm nexus

   Check your presence and your sales into Arkansas against its threshold.

2. Register before collecting

   With the Arkansas tax agency, as set out above.

3. Set up your store

   Charge the correct combined rate for each delivery address and product.

4. File and pay

   On the schedule Arkansas assigns, including zero returns where required.

How are returns filed?

Returns are filed online through the Arkansas Taxpayer Access Point, due by the 20th of the month after the period. The Department assigns monthly, quarterly or annual filing based on the tax you collect; most active remote sellers file monthly. The return reports sales by city and county.

See how to file a sales tax return.

Why does the 200-transaction test matter?

Because it can be met at a very low sales value. A seller of $15 items reaches 200 Arkansas orders after only $3,000 of sales, far below the $100,000 test, and from that point must register and collect. Several states have dropped their transaction tests in recent years, but Arkansas has kept its own, so count orders as well as dollars. A transaction is generally one order, whatever the number of items in it.

What does an example look like?

A phone accessory seller ships 260 orders to Arkansas in a year, worth $7,800 in total, all through its own website. It passed the 200-transaction test, so it has nexus even though its sales are small. It registers, charges the combined rate for each delivery address, and files on the schedule the Department assigns. If the same orders had all gone through a marketplace that collects Arkansas tax, they would not count towards the seller's own threshold.

What else should sellers know?

• Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
• Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
• Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
• Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
• Store settings: switch on collection only once you are registered. See Shopify sales tax setup.

This guide is general information. It is not tax or legal advice for your situation.