How to compute ar-sales-tax for Arkansas, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
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State sales tax rate (general)
6.50%Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301
Grocery food state rate (unprepared)
0.125% (reduced; local rates still apply at full rate)Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-317
Maximum combined state + local rate
~11.625%Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301; local tax ordinances
Economic nexus threshold — sales revenue
$100,000Ark. Code Ann. § 26-52-111
Economic nexus threshold — transaction count
200 transactionsArk. Code Ann. § 26-52-111
Sourcing method
Destination-based (SST)Streamlined Sales and Use Tax Agreement; Ark. Code Ann. § 26-52-521
Streamlined Sales Tax membership status
Full MemberStreamlined Sales and Use Tax Agreement
General tangible personal property (TPP) rate
TAXABLE at 6.50%Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301
Clothing — taxability
TAXABLE — no exemptionArkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301
Grocery food (unprepared) — state rate
0.125% state + full local rateArk. Code Ann. § 26-52-317
Prepared food — taxability
TAXABLE at 6.50%Arkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301
SaaS (Software as a Service) — taxability
NOT TAXABLEArkansas Department of Finance and Administration guidance; Ark. Code Ann. § 26-52-301
Canned software (download) — taxability
TAXABLEArkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301; Arkansas DFA administrative guidance
Professional services — taxability
NOT TAXABLEArkansas Gross Receipts Act, Ark. Code Ann. § 26-52-301
Manufacturing equipment — taxability
EXEMPTArk. Code Ann. § 26-52-402
Prescription drugs — taxability
EXEMPTArk. Code Ann. § 26-52-401
Resale — taxability
EXEMPTArkansas Gross Receipts Act, Ark. Code Ann. § 26-52-401; SST Resale Certificate accepted
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Arkansas |
| State rate | 6.50% |
| Grocery food state rate | 0.125% (reduced; local rates still apply at full rate) |
| Maximum combined rate | ~11.625% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Arkansas Dept. of Finance and Administration |
| Portal | https://atap.arkansas.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |
Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 6.50% | |
| Clothing | TAXABLE | No exemption |
| Grocery food (unprepared) | 0.125% state + full local | Reduced, not exempt |
| Prepared food | TAXABLE 6.50% | |
| SaaS | NOT TAXABLE | Not clearly taxed |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
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This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Arkansas computations in the OpenAccountants Tax Library.
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