Arkansas Sales Tax Guide for eCommerce Businesses
Arkansas Sales Tax Guide for eCommerce Businesses
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Arkansas's Sales Tax Authority
State Phone Information
501-682-7104
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in Arkansas
6.5% to 11.5%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Arkansas?
If you have nexus in Arkansas, you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Arkansas charge sales tax on shipping?
Yes
Do you have physical nexus in Arkansas?
A seller has physical nexus in Arkansas if they have any of the following:
An office or place of business (owned or leased)
A warehouse or agency in Arkansas (owned or leased)
Real or personal property
Do you have economic nexus in Arkansas?
Arkansas's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
July 1, 2019
What types of sales are included in Arkansas's Economic Nexus Sales Threshold?
Taxable sales are included.
Marketplace sales made by individual sellers are excluded from the threshold.
How does Arkansas treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are not included in the threshold
Does Arkansas have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Arkansas sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly or Yearly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Arkansas Taxpayer Access Point (ATAP) to file online
Mail - Contact the Arkansas Department of Finance and Administration at 501-682-7104 to receive Form ET-1 to file and pay by mail
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