Arkansas Sales and Use Tax
How to compute Arkansas Sales and Use Tax for Arkansas, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
Key facts — Arkansas, 2025
| 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 |
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Use this skill whenever asked about Arkansas sales and use tax. Trigger on phrases like "Arkansas sales tax", "AR sales tax", "DFA", "A.C.A. §26-52", "Arkansas grocery tax", "Arkansas SST". ALWAYS load us-sales-tax first.
Full guide
Arkansas Sales and Use Tax Skill v2.0
Section 1 -- 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 |
Section 3 -- 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 |
Section 10 -- Prohibitions
- NEVER say grocery food is exempt -- it is taxed at 0.125% state plus full local.
- NEVER forget SST certificates are accepted.
- NEVER compute any number.
Disclaimer
Informational only. Review by qualified professional required before filing.
Disclaimer
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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