Arkansas Sales Tax Calculator 2026 — 6.5% Rate
Calculate Arkansas sales tax on any purchase instantly. The state sales tax rate is 6.5%, and the statewide average combined rate (state + local) is 9.48% (Tax Foundation, rates as of July 1, 2026). Enter your purchase amount to see state tax, local tax, and the total amount due — all calculated privately in your browser.
Arkansas Sales Tax Rate: State vs Combined
The Arkansas state sales tax rate is 6.5%. However, most shoppers pay more than the state rate because counties and cities add their own local taxes on top. The statewide average combined rate is 9.48% (Tax Foundation, rates as of July 1, 2026). This means a $100 purchase costs $106.50 at the state rate alone and more wherever a city or county tax applies.
What Is and Isn't Taxed in Arkansas
Since January 1, 2026 Arkansas charges no state sales tax on food and food ingredients (Act 1008 of 2025); city and county sales taxes still apply to groceries. Prepared food, candy, soft drinks, alcoholic beverages and dietary supplements are not food and food ingredients and are taxed at the full 6.5% state rate plus local tax. Arkansas taxes clothing purchases at the standard 6.5% state rate, plus any applicable local rates. Prescription drugs are exempt from sales tax in Arkansas.
How to Calculate Arkansas Sales Tax
To calculate Arkansas sales tax: multiply the purchase price by the applicable rate. For the state rate only: price × 6.5% = tax. For the combined rate: use 9.48% for a statewide-average estimate, or enter the exact combined rate from your receipt or the Arkansas Department of Finance and Administration (DFA) rate table. Example: a $200 purchase at the 9.48% average combined rate = $18.96 in tax = $218.96 total.
Arkansas Sales Tax Calculator: Local Rate Lookup & Sourcing Rules
The 9.48% statewide average (Tax Foundation, rates as of July 1, 2026) masks a wide spread inside Arkansas. On the DFA city and county table for October–December 2026, Little Rock totals 8.625% (6.5% state + 1% Pulaski County + 1.125% city), Fort Smith 9.500%, Fayetteville 9.750%, Bentonville 9.500%, Texarkana 10.250% — see the Arkansas Department of Finance and Administration city and county rate tables or look up an address with the DFA local tax lookup tools. Arkansas sources local sales tax to the point of delivery: if you take possession at the store, the store’s local rate applies; if the order is delivered or shipped, the rate at the delivery address applies. Remote sellers and marketplace facilitators must collect Arkansas state and local tax once their sales into the state exceed $100,000 or 200 transactions in the current or previous year. For online orders shipped to a different Arkansas city, the seller should apply that city’s combined rate, not their own. Updated 2026-10-07.
Arkansas Sales Tax Calculator: 2026 Back-to-School Tax Holiday
Arkansas holds a sales tax holiday on the first weekend of August each year. In 2026 it ran from 12:01 a.m. on Saturday, August 1, 2026 to 11:59 p.m. on Sunday, August 2, 2026, per the Arkansas DFA 2026 Sales Tax Holiday page. Qualifying purchases are free of state and local sales tax: clothing and footwear under $100 per item, clothing accessories and equipment under $50 per item, school supplies, school art supplies and school instructional materials on the DFA list (no price cap), and electronic devices commonly used by a student (laptops, calculators, tablets and the other items on the DFA list). A $400 basket of qualifying items that would normally cost $437.92 at the 9.48% statewide average costs exactly $400 during the holiday — a $37.92 saving. Note: clothing items priced at $100 or more pay full tax even during the holiday; the limit is per item, not per order. Updated 2026-10-07.
Arkansas Sales Tax Calculator: Grocery Food, Prescription, and Exempt Items in 2026
Not every purchase is taxed at the general rate. Since January 1, 2026 the state sales tax on food and food ingredients is 0% — Act 1008 of 2025 replaced the earlier reduced 0.125% state food rate with a full state exemption — but city and county sales taxes continue to apply to groceries, per the Arkansas DFA state sales and use tax rate table and DFA’s summary of the 2025 acts. Prescription drugs are exempt from sales tax. Prepared food from restaurants and hot deli items pay the full combined rate, and so do candy and soft drinks. The rate options in the calculator are general-merchandise rates, so for a grocery receipt multiply the price by your city-plus-county rate only. A $200 grocery run in Little Rock owes $4.25 in local tax (2.125%) versus $17.25 at the 8.625% general rate — a $13.00 saving. Updated 2026-10-07.
The Local Tax Cap on Large Single Purchases
Every rate on this page assumes the combined state-plus-local rate applies to the whole purchase price. On large single transactions, Arkansas does not always work that way. The state has a local tax cap: city and county sales tax applies only to the first $2,500 of a qualifying single transaction, and only the state rate applies above that. Two different mechanisms deliver it. For motor vehicles licensed for highway use, watercraft, aircraft and manufactured homes the cap is applied at the point of sale, so the tax you are charged is already correct. For qualifying business purchases, the seller collects the full local rate as normal and the buyer claims the excess back afterwards as a rebate from the Department of Finance and Administration, using the local tax rebate claim process. Businesses that never file the claim simply donate the difference, and on equipment or fleet purchases it is not a small number. There is a filing window: a rebate request must be submitted no later than one year from the date of the purchase or the date the tax was paid to the seller, whichever is later. Because this calculator applies the full combined rate, treat its output as the ceiling on a large transaction: confirm whether the cap applies, and if you are a business, whether you should be filing for the rebate. Qualifying categories and the rebate procedure (Local Tax Rebate Claim Form ET-179A for businesses that do not file sales tax reports) are published in the Arkansas DFA sales and use tax FAQs.
Tips for Accurate Sales Tax Calculations
Always confirm the exact local rate for your specific city or county — the combined average (9.48%, Tax Foundation, rates as of July 1, 2026) is a statewide mean and may differ from your actual checkout rate. Large purchases like appliances, furniture, or electronics are where the difference between state-only and combined rates matters most. Keep receipts that show the tax rate used; this helps verify correct tax was charged and supports any refund claims for exempt purchases. If you are making a business purchase, check whether your state offers a sales tax exemption certificate to avoid paying tax on resale items.
Arkansas Use Tax: What You Owe on Amazon, eBay, and Out-of-State Purchases
If an online or out-of-state retailer did not collect Arkansas tax at checkout, you likely owe use tax — the mirror-image tax Arkansas levies on out-of-state purchases when no sales tax was collected. Per the Arkansas DFA consumer use tax page, the state use tax rate is the same as the sales tax rate, 6.5%, and you also owe the city and county tax for the place where the items are first delivered in Arkansas. Individuals report it on the Consumer Use Tax Report (Form CU-1), which DFA publishes online and in the state income tax booklet; the report is annual when the tax due is under $25 a month. Since July 1, 2019, remote sellers and marketplace facilitators must collect Arkansas tax once their sales into the state exceed $100,000 or 200 transactions in the current or previous year — but purchases from smaller out-of-state sellers still leave the use-tax burden on you. A $2,500 laptop bought tax-free from a small out-of-state seller owes $215.63 use tax in Little Rock (8.625% combined). DFA states that Arkansas shares sales information with other states and bills Arkansas residents for unpaid use tax, plus penalty and interest. Updated 2026-10-07.
Last updated: October 2026. Sources: Arkansas DFA, State Sales & Use Tax Rates; Arkansas DFA, City and County Sales & Use Tax Rates (October–December 2026); Arkansas DFA, 2026 Sales Tax Holiday; Arkansas DFA, Sales and Use Tax FAQs; Arkansas DFA, Consumer Use Tax; Arkansas DFA, Remote Sellers and Marketplace Facilitators; Arkansas DFA, Motor Vehicle FAQs; Arkansas DFA, What’s New in Sales Tax for 2025; Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (rates as of July 1, 2026).
Frequently Asked Questions
What is the sales tax rate in Arkansas?
The Arkansas state sales tax rate is 6.5%. When combined with local county and city taxes, the statewide average rate is 9.48% (Tax Foundation, rates as of July 1, 2026).
Does Arkansas tax groceries?
Not at the state level. Since January 1, 2026 the state sales tax rate on food and food ingredients is 0% (Act 1008 of 2025), but city and county sales taxes still apply to groceries. Prepared food, candy, soft drinks, alcoholic beverages and dietary supplements are taxed at the full 6.5% state rate plus local tax.
Is clothing taxed in Arkansas?
Arkansas taxes clothing purchases at the standard 6.5% state rate, plus any applicable local rates.
What is the combined sales tax rate in Arkansas?
The statewide average combined (state + local) sales tax rate in Arkansas is 9.48% (Tax Foundation, rates as of July 1, 2026). The state portion is 6.5%; the remainder comes from county and municipal taxes that vary by location.
How do I calculate sales tax in Arkansas?
Multiply the purchase price by the rate. For state tax only: price × 0.065. For the statewide average combined rate: price × 0.0948. Example: $50 × 0.0948 = $4.74 tax, total $54.74.
What is the sales tax in Little Rock, Fayetteville, and Texarkana Arkansas?
Combined sales tax rates on the Arkansas DFA city and county table for October–December 2026 are: Little Rock 8.625%, Fayetteville 9.750%, Fort Smith 9.500%, Bentonville 9.500%, Texarkana 10.250%, Hot Springs 9.500%, Jonesboro 8.500%, Pine Bluff 9.375%. These include the 6.5% state rate plus the county and city rates. Verify the exact rate for your address with the Arkansas DFA lookup tool before large purchases.
Is Arkansas a destination-based or origin-based sales tax state?
Arkansas sources local sales tax to the point of delivery — the rate at the address where the merchandise is delivered or shipped, not the seller's location. Remote sellers and marketplace facilitators whose sales into Arkansas exceed $100,000 or 200 transactions in the current or previous year must collect state and local tax at the delivery address. For in-store pickup, the store's location rate applies.
When is the Arkansas sales tax holiday and what qualifies?
Arkansas holds its sales tax holiday on the first weekend of August each year; in 2026 it ran from 12:01 a.m. Saturday, August 1 to 11:59 p.m. Sunday, August 2. Tax-free purchases are clothing and footwear priced under $100 per item, clothing accessories and equipment under $50 per item, school supplies, school art supplies and school instructional materials on the DFA list, and electronic devices commonly used by a student (laptops, calculators, tablets and the other listed items). The exemption covers state and local sales tax. A clothing item priced at $100 or more pays full tax even during the holiday; the limit is per item, not per order.
Do I owe Arkansas sales tax on a used car bought from a private seller?
It depends on the price. Per the Arkansas DFA motor vehicle FAQs, a used vehicle priced at $3,999 or less owes no sales tax, a used vehicle priced from $4,000 through $9,999 is taxed at a reduced 3.5% state rate, and above that the full 6.5% state rate applies. City and county tax is added, but only on the first $2,500 of the price (the local tax cap). The tax is paid at a State Revenue Office when you register the vehicle. A trade-in, or a used vehicle you sell within the period DFA allows around the purchase, reduces the taxable amount. Example: a $15,000 used car with no trade-in owes $975.00 state tax plus $53.13 local tax in Little Rock (2.125% on $2,500). Title and registration fees are separate.
Do I owe Arkansas use tax on Amazon or Etsy purchases?
Yes, if the seller did not collect Arkansas sales tax at checkout. The state use tax rate is 6.5%, the same as the sales tax rate, plus the city and county tax where the item is first delivered. Remote sellers and marketplace facilitators above $100,000 or 200 transactions in Arkansas sales must collect the tax for you; purchases from smaller out-of-state sellers still owe use tax. Individuals report it on the Consumer Use Tax Report (Form CU-1). A $2,500 tax-free out-of-state laptop delivered to Little Rock owes $215.63 use tax at 8.625%. Source: Arkansas DFA Consumer Use Tax.
How can I look up my exact Arkansas city sales tax rate?
Use the Arkansas Department of Finance and Administration local tax lookup tools at dfa.arkansas.gov — search by street address or by ZIP+4 code to get the local rates in effect. DFA also publishes a table of every city and county rate each quarter (January, April, July and October), because local rates change at the start of a calendar quarter.
Does Arkansas cap local sales tax on a large purchase?
Yes, on qualifying single transactions. For motor vehicles licensed for highway use, watercraft, aircraft and manufactured homes, city and county sales tax applies only to the first $2,500 of the price, while the state rate applies to the whole amount. The cap is applied at the point of sale, so what you are charged is already correct. Check qualifying categories at dfa.arkansas.gov.
How does an Arkansas business claim back local sales tax above the cap?
On qualifying business purchases where the invoice exceeds $2,500, the seller collects the full local rate and the buyer claims the excess back as a local tax rebate from the Department of Finance and Administration. Businesses that file sales tax reports take the credit on their regular report; others file the Local Tax Rebate Claim Form ET-179A. It is not automatic, and the request must be submitted no later than one year from the date of purchase or the date the tax was paid, whichever is later.