The Arkansas Sales Tax Calculator (2025) helps you quickly determine the sales tax on a purchase in any city or county in Arkansas. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Arkansas Sales Tax Calculator
Calculate sales tax for all counties, cities, and towns in Arkansas with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Arkansas Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any city or county in Arkansas. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Arkansas has a state sales tax rate of 6.50%, with additional local taxes that vary by city and county. This calculator combines both state and local tax rates for accurate calculations.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $100 product in Little Rock with a total tax rate of 9.00% (6.50% state + 2.50% local):
Pre-Tax Amount = $100
Tax Rate = 9.00% or 0.09
Calculate the tax amount:
Tax Amount = $100 × 0.09 = $9.00
Calculate the total amount:
Total Amount = $100 + $9.00 = $109.00
Removing Sales Tax Example
Now, let’s say you have a total amount of $109.00 and want to calculate the pre-tax amount and tax in Little Rock:
Total Amount = $109.00
Tax Rate = 9.00% or 0.09
Calculate the pre-tax amount:
Pre-Tax Amount = $109.00 ÷ (1 + 0.09) = $109.00 ÷ 1.09 = $100.00
Calculate the tax amount:
Tax Amount = $109.00 – $100.00 = $9.00
Different Local Tax Example
In Fayetteville, the total tax rate is 9.25% (6.50% state + 2.75% local). Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 9.25% or 0.0925
Calculate the tax amount:
Tax Amount = $100 × 0.0925 = $9.25
Calculate the total amount:
Total Amount = $100 + $9.25 = $109.25
Arkansas Sales Tax Rates
Arkansas has a state sales tax rate of 6.50%, but local jurisdictions can add additional taxes. The total tax rate varies significantly across the state, from 6.50% in areas with no local tax to 11.50% in some cities.
State Rate
Average Local Rate
Maximum Local Rate
Combined Range
Major Arkansas Cities and Their Tax Rates
City | State Tax | Local Tax | Total Tax |
---|---|---|---|
Little Rock | 6.50% | 2.50% | 9.00% |
Fort Smith | 6.50% | 3.00% | 9.50% |
Fayetteville | 6.50% | 2.75% | 9.25% |
Springdale | 6.50% | 2.75% | 9.25% |
Jonesboro | 6.50% | 3.50% | 10.00% |
North Little Rock | 6.50% | 2.50% | 9.00% |
Conway | 6.50% | 3.75% | 10.25% |
Rogers | 6.50% | 2.75% | 9.25% |
Pine Bluff | 6.50% | 1.25% | 7.75% |
Bentonville | 6.50% | 2.75% | 9.25% |
Hot Springs | 6.50% | 3.125% | 9.625% |
Texarkana | 6.50% | 3.00% | 9.50% |
Sherwood | 6.50% | 2.50% | 9.00% |
Jacksonville | 6.50% | 2.50% | 9.00% |
Bryant | 6.50% | 4.00% | 10.50% |
Paragould | 6.50% | 1.50% | 8.00% |
Cabot | 6.50% | 1.00% | 7.50% |
Benton | 6.50% | 1.00% | 7.50% |
Searcy | 6.50% | 1.50% | 8.00% |
Russellville | 6.50% | 1.00% | 7.50% |
Arkansas Sales Tax Exemptions
Arkansas provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Prescription Drugs: All prescription medications are exempt from sales tax
- Food: Most food for human consumption is exempt, except for prepared food and beverages
- Medical Devices: Prosthetics, wheelchairs, and other medical devices
- Farm Equipment: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Religious and Charitable Organizations: Purchases by qualifying organizations
- Government Agencies: Purchases by federal, state, and local governments
Arkansas Sales Tax Holidays
Arkansas holds annual sales tax holidays that provide temporary exemptions from state sales tax (and some local taxes) on certain items:
- Back-to-School Sales Tax Holiday: Typically held in August, this holiday exempts clothing under $100, school supplies under $50, and computers under $750
- Second Amendment Sales Tax Holiday: Usually in September, this holiday exempts firearms, ammunition, and certain hunting supplies
Note that not all local jurisdictions participate in these holidays, so local tax may still apply in some areas.
Understanding Arkansas Sales Tax
What is Arkansas Sales Tax?
Arkansas sales tax is a consumption tax imposed by the state and local governments on the sale of goods and certain services. The state rate is 6.50%, with local jurisdictions adding additional taxes that vary by city and county.
Local Tax Variations
Local tax rates in Arkansas can range from 0% to 5.0%, depending on the city and county. Some areas have only city tax, some have only county tax, and some have both. The total tax rate is the sum of state and local taxes.
Tax Collection
Sales tax in Arkansas is collected by sellers at the point of sale and remitted to the Arkansas Department of Finance and Administration. Sellers must register with the state and obtain a sales tax permit before collecting tax.
Use Tax
Arkansas use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Arkansas. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Arkansas must register for a sales tax permit with the Arkansas Department of Finance and Administration. Registration can be done online through the Arkansas Taxpayer Access Point (ATAP) system.
Filing Requirements
Sales tax returns in Arkansas are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Arkansas Taxpayer Access Point (ATAP) system, and payments are due by the 20th of the month following the reporting period.
Arkansas Sales Tax for Businesses
Nexus Requirements
Businesses must collect Arkansas sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Arkansas follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state or 200 or more separate transactions in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Arkansas. This applies to marketplace facilitators with more than $100,000 in sales into the state or 200 or more separate transactions.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Arkansas has a specific form (Form GR-646) that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Arkansas, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Arkansas imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due, plus interest at the rate of 2% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Arkansas’s sales tax system with hundreds of different local tax rates, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.