What is the statewide base sales tax rate in Arkansas?

The statewide base sales tax rate in Arkansas is 6.50%. Local county and city taxes can increase total combined rates up to 12.50%.

What is the sales tax sourcing rule and nexus threshold in Arkansas?

Arkansas utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $100,000 in sales or 200 separate transactions.

AR • 714 ZIP Codes Indexed

Streamlined Sales Tax (SST) Member

Arkansas Sales Tax Rates 2026 - State & Local Guide

Comprehensive 2026 sales tax guide for Arkansas (AR). Current state base rate is 6.50% with combined local rates ranging up to 12.50%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in Arkansas (AR) is 6.50% in 2026. Local county and city taxes can increase total combined rates up to 12.50%, with a statewide average combined rate of 8.64%.

Base State Rate

6.50%

Average Local Rate

8.64%

Maximum Combined

12.50%

Indexed Cities

590

Cities & Jurisdictions in Arkansas

City	County	Combined Sales Tax Rate	Action
			View Tax Rates →

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No matching cities or counties found.

📋 State Tax Rules & Compliance Guide (Arkansas)

Sourcing Rule Destination-based

Groceries & Food Exempt (0% Tax)

Clothing & Apparel Taxable at standard rate

SaaS & Digital Goods Non-Taxable

Economic Nexus Threshold $100,000 in sales or 200 separate transactions

Official Tax Authority Arkansas Department of Revenue ↗

🏛️ Counties in Arkansas

Arkansas County 4 ZIPs → Ashley County 7 ZIPs → Baxter County 11 ZIPs → Benton County 20 ZIPs → Boone County 8 ZIPs → Bradley County 3 ZIPs → Calhoun County 3 ZIPs → Carroll County 6 ZIPs → Chicot County 3 ZIPs → Clark County 7 ZIPs → Clay County 8 ZIPs → Cleburne County 8 ZIPs → Cleveland County 3 ZIPs → Columbia County 5 ZIPs → Conway County 7 ZIPs → County 161 ZIPs → Craighead County 14 ZIPs → Crawford County 10 ZIPs → Crittenden County 8 ZIPs → Cross County 5 ZIPs → Dallas County 4 ZIPs → Desha County 4 ZIPs → Drew County 5 ZIPs → Faulkner County 9 ZIPs → Franklin County 5 ZIPs → Fulton County 2 ZIPs → Garland County 5 ZIPs → Grant County 4 ZIPs → Greene County 6 ZIPs → Hempstead County 7 ZIPs → Hot Spring County 4 ZIPs → Howard County 3 ZIPs → Independence County 10 ZIPs → Izard County 9 ZIPs → Jackson County 9 ZIPs → Jefferson County 9 ZIPs → Johnson County 8 ZIPs → Lafayette County 4 ZIPs → Lawrence County 16 ZIPs → Lee County 4 ZIPs → Lincoln County 3 ZIPs → Little River County 6 ZIPs → Logan County 8 ZIPs → Lonoke County 10 ZIPs → Madison County 4 ZIPs → Marion County 6 ZIPs → Miller County 3 ZIPs → Mississippi County 15 ZIPs → Monroe County 5 ZIPs → Montgomery County 5 ZIPs → Nevada County 6 ZIPs → Newton County 5 ZIPs → Ouachita County 6 ZIPs → Perry County 6 ZIPs → Phillips County 6 ZIPs → Pike County 6 ZIPs → Poinsett County 8 ZIPs → Polk County 7 ZIPs → Pope County 10 ZIPs → Prairie County 4 ZIPs → Pulaski County 25 ZIPs → Randolph County 6 ZIPs → Saline County 8 ZIPs → Scott County 3 ZIPs → Searcy County 5 ZIPs → Sebastian County 19 ZIPs → Sevier County 5 ZIPs → Sharp County 8 ZIPs → St. Francis County 10 ZIPs → Stone County 4 ZIPs → Union County 10 ZIPs → Van Buren County 6 ZIPs → Washington County 21 ZIPs → White County 16 ZIPs → Woodruff County 4 ZIPs → Yell County 7 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in Arkansas is 6.50%. Depending on the city and county, local sales taxes can increase the total combined rate up to 12.50%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $100,000 in sales or 200 separate transactions. Tax calculations follow Destination-based sourcing rules.