Arkansas Sales Tax Calculator
Calculate the exact sales tax for any purchase in Arkansas. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
AR Base State Rate: 6.5% (up to 11.625% combined)
Benton
Total Amount
$107.50
$100.00 + $7.50 tax
Tax Components
Arkansas Sales Tax Highlights
Arkansas has a 6.5% state sales tax rate
Groceries are taxed at a reduced 0.125% state rate
Combined rates can reach 11.625%
Prescription drugs are exempt
Arkansas Sales Tax FAQ
What is Arkansas's sales tax rate?
Arkansas has a 6.5% state sales tax rate. Local taxes add an average of 2.97%, with combined rates up to 11.625% in some areas.
Are groceries taxed in Arkansas?
Groceries are taxed at a reduced state rate of 0.125% in Arkansas. However, local taxes may still apply at the full rate.
Arkansas Sales Tax Rate Structure in 2026
Arkansas imposes a 6.5% state sales tax on most retail transactions. Local taxes from counties and cities add an average of 2.97%, pushing combined rates to a maximum of 11.625% in some jurisdictions. Arkansas has one of the higher combined sales tax burdens in the United States.
The state rate is composed of a 6.5% base rate that funds general state operations, education, and conservation programs. Local jurisdictions layer additional taxes on top through voter-approved measures.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Little Rock (Pulaski Co.) | 6.5% | 4.0% | 10.5% |
| Bentonville (Benton Co.) | 6.5% | 3.0% | 9.5% |
| Fayetteville (Washington Co.) | 6.5% | 3.0% | 9.5% |
| Fort Smith (Sebastian Co.) | 6.5% | 4.25% | 10.75% |
| Rogers (Benton Co.) | 6.5% | 3.0% | 9.5% |
Tax-Exempt Items and Special Rules in Arkansas
Arkansas taxes groceries, but at a significantly reduced state rate of 0.125% (one-eighth of one percent) instead of the full 6.5%. Local taxes, however, may still apply at their full rates to grocery purchases, so the total tax on groceries varies by location.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries | Reduced rate — 0.125% state | Local taxes may apply at full rate |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | Requires valid prescription |
| Over-the-counter medicine | Yes | Taxed at full rate |
| Manufacturing equipment | Exempt | Used directly in manufacturing process |
| Utilities (residential) | Reduced rate | Electricity and gas at lower rate for residential use |
Arkansas holds two annual sales tax holidays: a back-to-school weekend (typically August) exempting clothing under $100 and school supplies, and a second holiday for firearms, ammunition, and hunting supplies. During these periods, both state and local taxes are waived on qualifying items.
Filing and Compliance for Arkansas Sales Tax
The Arkansas Department of Finance and Administration (DFA) oversees sales tax collection. Businesses register for a sales tax permit through the DFA's online portal (ATAP — Arkansas Taxpayer Access Point). Filing frequency depends on tax liability: monthly filers owe more than $100/month, while smaller sellers file quarterly or annually.
Arkansas adopted economic nexus rules effective July 1, 2019, requiring out-of-state sellers with more than $100,000 in annual sales or 200 transactions to Arkansas customers to collect and remit tax. Marketplace facilitators are also required to collect on behalf of their sellers.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective July 1, 2019 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Arkansas DFA |
| Late filing penalty | 5% per month on unpaid tax (up to 35%) |
| Sourcing method | Destination-based |
Arkansas is a member of the Streamlined Sales Tax (SST) Governing Board, which simplifies multi-state compliance for remote sellers. SST-registered businesses can use certified software providers to automate rate lookups and filing across member states.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Arkansas Department of Finance
Official Arkansas tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.