The Arkansas state sales tax rate is 6.5% in 2026. When county and city taxes are added, the combined rate ranges from 6.5% in areas with no local additions up to 11.63% in the highest-taxed jurisdictions. The most populated areas of Arkansas — including Pulaski County — have a combined rate of 9.5%.
Arkansas taxes groceries at a heavily reduced rate of 0.125% after a series of legislative reductions aimed at easing the burden on low-income households.
💡 Quick Reference: $100 purchase in Arkansas at the average combined rate costs approximately $109.06 after tax. Use the calculator above to find the exact amount for any county or city in Arkansas.
Groceries in Arkansas are taxed at reduced 0.125% state rate. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in Arkansas, as they are in most US states.
Common Arkansas Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from Arkansas sales tax.
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Grocery Food
Unprepared groceries are taxed at reduced 0.125% state rate in Arkansas.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in Arkansas.
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Clothing
Clothing is taxable at full rate in Arkansas.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does Arkansas Sales Tax Work?
Sales tax in Arkansas is collected at the point of purchase by retailers and remitted to the Arkansas Department of Revenue. The total rate you pay is the sum of the Arkansas state rate (6.5%) plus any applicable county and city rates in your location.
Businesses with a physical presence in Arkansas — including offices, warehouses, or employees — have sales tax nexus and must collect and remit Arkansas sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in Arkansas annual sales or 200+ Arkansas transactions must also register and collect Arkansas sales tax even without a physical presence.
📅 Arkansas Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the Arkansas Department of Revenue based on your sales volume. File and pay online through the Arkansas state tax portal.
The Arkansas state sales tax rate is 6.5% in 2026. With county and city additions, combined rates range from 6.5% to 11.63% depending on your location. The most common combined rate in populated Arkansas counties is around 9.07%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in Arkansas are taxed at reduced 0.125% state rate. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate Arkansas sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Pulaski County at 9.5%: $200 × 0.95 = $19.00 in sales tax, making the total $219.00. Or simply use the free Arkansas sales tax calculator at the top of this page.
Yes, if you meet Arkansas’s economic nexus threshold. Remote sellers must collect and remit Arkansas sales tax if they have $100,000 or more in Arkansas sales or 200+ separate Arkansas transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in Arkansas.
Most services are not subject to Arkansas sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in Arkansas — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the Arkansas Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in Arkansas is 11.63%, which occurs in areas with the maximum local tax additions on top of the 6.5% state base rate. The lowest rate is the state base rate of 6.5% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of Arkansas.