Do I have to charge sales tax for online sales in Arkansas?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Arkansas or 200 separate transactions over 12 months, you must register with the Arkansas Department of Finance and Administration and charge the buyer's destination rate.
Remote sellers pass nexus at $100,000 in sales or 200 separate transactions.
Rule summary
How Arkansas treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (8.625% in covered Arkansas metros) |
| Registration authority | Arkansas Department of Finance and Administration |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Arkansas Department of Finance and Administration or a tax professional before relying on it for filing.
Combined rates in Arkansas
What a taxable purchase actually costs in Arkansas.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Arkansas?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Arkansas or 200 separate transactions over 12 months, you must register with the Arkansas Department of Finance and Administration and charge the buyer's destination rate.
- Do marketplace sales count toward the Arkansas threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Arkansas Department of Finance and Administration guidance before excluding them.
- Which rate does an online seller charge in Arkansas?
- Arkansas sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Arkansas guides
Other Arkansas rules that change the total.