Arkansas

Sales Tax Rules

6.5%

State Rate

11.625%

Max Combined

Exempt

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate6.5%

Max Combined Rate11.625%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)200 transactions

SaaS TaxableNo

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly, Quarterly, or Annual

Online FilingAvailable

SaaS Tax Details

SaaS is generally exempt; software maintenance contracts are taxable.

Grocery Details

State tax on food and food ingredients was reduced to 0% in 2026 (local taxes apply).

Official Source

Arkansas Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.