Arkansas Sales & Use Tax

Arkansas levies a 6.5% state gross receipts tax, which is similar to sales tax. There are more than 300 local jurisdictions that collect their own sales tax in addition to the state rate, up to an additional 5%.

Use tax (same rate) is imposed on tangible personal property brought into Arkansas for storage, use, or consumption in the state when the seller did not collect seller’s use tax on the sale of the property. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Arkansas provides exemption opportunities for the following industries: 

• Manufacturing

Statute for Refunds: 36 Months

Utility Exemption: Yes, reduced rate; Study is not required, but must register using a Form ET185A.

Arkansas Sales & Use Tax State Links

• AR Sales & Use Tax Page
• AR Sales & Use Tax Statutes
• AR Sales & Use Tax Rules
• AR Sales & Use Tax Forms

Arkansas Blog Posts

 

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