Arkansas Sales Tax Calculator
Uses the Arkansas rate of 9.48%. Replace it with the combined rate on your receipt for an exact check.
State base rates verified September 2026. This is a general estimate, not tax advice. Need more options? Open the full reverse sales tax calculator.
Rates checked November 2026. City rates are from the Arkansas Department of Finance and Administration (DFA) table for October to December 2026.
This Arkansas sales tax calculator uses the real rates for the state. The Arkansas state sales tax rate is 6.5%. Counties and cities add their own local tax on top, so the rate you pay depends on where the goods are delivered. Tax Foundation puts the statewide average combined rate at 9.48%, which means $100 of taxable goods costs $109.48 on average across the state. The big change is groceries: since 1 January 2026 Arkansas charges no state sales tax on food and food ingredients, but city and county tax on groceries still applies.
Arkansas sales tax rates by city
The table below is from the DFA city and county rate table for October to December 2026. Each row shows the state, county, and city parts, then the combined rate you pay. DFA publishes a fresh table each quarter.
| City | County | State | County | City | Combined |
|---|---|---|---|---|---|
| Little Rock | Pulaski | 6.5% | 1.000% | 1.125% | 8.625% |
| Fayetteville | Washington | 6.5% | 1.250% | 2.000% | 9.750% |
| Fort Smith | Sebastian | 6.5% | 1.000% | 2.000% | 9.500% |
| Springdale (Washington County side) | Washington | 6.5% | 1.250% | 2.000% | 9.750% |
| Springdale (Benton County side) | Benton | 6.5% | 1.000% | 2.000% | 9.500% |
| Jonesboro | Craighead | 6.5% | 1.000% | 1.000% | 8.500% |
| Rogers | Benton | 6.5% | 1.000% | 2.000% | 9.500% |
| North Little Rock | Pulaski | 6.5% | 1.000% | 2.000% | 9.500% |
| Conway | Faulkner | 6.5% | 0.500% | 2.125% | 9.125% |
| Hot Springs | Garland | 6.5% | 1.500% | 1.500% | 9.500% |
| Pine Bluff | Jefferson | 6.5% | 1.250% | 1.625% | 9.375% |
| Benton | Saline | 6.5% | 0.000% | 2.500% | 9.000% |
| Texarkana | Miller | 6.5% | 1.250% | 2.500% | 10.250% |
| Camden | Ouachita | 6.5% | 2.500% | 1.750% | 10.750% |
| Blytheville | Mississippi | 6.5% | 2.500% | 1.500% | 10.500% |
| West Memphis | Crittenden | 6.5% | 1.750% | 2.250% | 10.500% |
| Searcy | White | 6.5% | 1.750% | 2.000% | 10.250% |
Springdale sits in two counties, so it has two rates: 9.750% on the Washington County side and 9.500% on the Benton County side. Saline County charges no county tax since its rate was rescinded on 1 October 2025, so Benton pays 9.000%. The highest combined rate in the DFA table is 12.625%, in Gillham in Sevier County. The lowest is the 6.5% state rate alone, paid outside city limits in a county with no county tax.
Arkansas uses destination sourcing: the rate follows the delivery address, not the shop. If you take the goods at the shop, the shop’s rate applies. If the order is delivered, the rate at the delivery address applies.
How to calculate sales tax in Arkansas
Multiply the price by the combined rate for the place of delivery, then add the tax to the price.
- $100 at the 6.5% state rate alone: $6.50 tax. Total $106.50.
- $100 at the 9.48% statewide average: $9.48 tax. Total $109.48.
- $100 in Little Rock at 8.625%: $8.63 tax. Total $108.63.
- $500 in Little Rock at 8.625%: $43.13 tax. Total $543.13.
To remove tax from a total, divide by 1 plus the rate. A $108.63 till total in Little Rock divided by 1.08625 gives $100.00 before tax. Use the state rate alone only when no local tax applies. In most towns the local part adds 2 to 4 points.
What is taxed and what is exempt
The grocery rule changed on 1 January 2026. Act 1008 of 2025, the Grocery Tax Relief Act, ended the state sales tax on food and food ingredients, so the state rate on groceries is now 0%. City and county tax on groceries still applies, so a grocery till total is not tax free in most places.
Example: $200 of groceries in Little Rock. State tax is $0. Local tax is 2.125% in total, the Pulaski County part plus the Little Rock city part, which is $4.25. The total is $204.25.
Prepared food, candy, soft drinks, alcoholic drinks, and dietary supplements do not count as food and food ingredients. They are taxed at the full 6.5% state rate plus local tax.
Other points:
- Prescription drugs are exempt from Arkansas sales tax.
- Clothing is taxed at the full rate all year, except for items bought in the sales tax holiday in August.
- Most services are not taxed in Arkansas. The tax falls mainly on goods.
- Goods bought for resale are exempt when the buyer gives the seller a valid exemption certificate.
Look up your exact rate
A city name alone can mislead, because a city can sit in two counties. The DFA runs free lookup tools on its own site. On the DFA Local Tax Lookup Tools page you can look up taxes by street address, with the street suffix, or by ZIP code. Use the lookup before a large purchase. It takes under a minute.
Sales tax holiday and rate change dates
Arkansas holds one sales tax holiday each year, on the first weekend of August. In 2026 it ran from 12:01 a.m. on Saturday 1 August to 11:59 p.m. on Sunday 2 August. During those 48 hours no state or local tax was charged on clothing and footwear under $100 per item. Accessories and equipment under $50 per item were also tax free. School supplies, school art supplies, and school instructional materials on the DFA list were tax free too. So were electronic devices commonly used by a student, such as laptops, calculators, and tablets.
The price limit is per item, not per order. A shirt at $100 or more pays full tax even during the holiday. All shops must take part. The holiday is set by Act 757 of 2011, so it falls on the first weekend of August each year. The 2027 dates are not yet published. Check the DFA holiday page nearer the date for confirmed 2027 dates.
Rate change dates to know:
- The state sales tax rate has been 6.5% since 1 July 2013.
- The state tax on food and food ingredients fell to 0% on 1 January 2026 under Act 1008 of 2025. Before that date the state food rate was 0.125%.
- Saline County rescinded its county sales tax on 1 October 2025; its county rate is now 0.000%.
Sales tax on cars and other vehicles
Cars follow separate rules in Arkansas. The full vehicle rules, with worked examples for new and used cars, are on our car sales tax page.
New cars pay the full 6.5% state rate on the whole price. Used cars pay tax in bands, set by the price before any trade-in is taken off: under $4,000, no state sales tax; $4,000 to $9,999, a reduced 3.5% state rate; $10,000 and over, the full 6.5% state rate.
City and county tax on a car applies only to the first $2,500 of the price, wherever you buy. Example: a $15,000 used car bought in Little Rock, with no trade-in. State tax is 6.5% of $15,000, which is $975.00. Local tax is 2.125% of $2,500 only, which is $53.13. Total tax is $1,028.13. A trade-in cuts the taxable price, because tax is charged on the price after the trade-in value is taken off. You pay the tax at a DFA State Revenue Office when you register the car.
The $2,500 local tax cap
The car rule is one use of a wider rule. On a qualifying single purchase, city and county tax applies only to the first $2,500 of the price; only the state rate applies above $2,500. For cars, watercraft, aircraft, and manufactured homes the cap is applied at the point of sale. For qualifying business purchases, the seller collects the full local rate and the buyer claims the extra back from DFA, using Local Tax Rebate Claim Form ET-179A. The DFA sales and use tax FAQs set out which purchases qualify.
Filing and use tax
Sellers file through ATAP, the Arkansas Taxpayer Access Point, the DFA online portal for registration, returns, and payment. Returns and payment are due on the 20th of the month after the reporting period. A January return is due on 20 February. DFA assigns each seller a filing frequency at registration, monthly, quarterly, or annual, based on expected tax.
Use tax is the companion tax to sales tax. If you buy goods from outside Arkansas and the seller did not charge Arkansas tax, you owe use tax at the same rate: 6.5% state tax plus the local rate where the goods are delivered. Shoppers report it on Consumer Use Tax Form CU-1. Non-prepared food is exempt from state use tax, but local rates still apply.
Remote sellers must register and collect Arkansas tax once their sales into the state pass $100,000 or 200 separate transactions in the current or previous calendar year. Either test on its own is enough. Marketplace sites collect for sales made through them, but a seller who also sells direct must register for those sales.
Frequently asked questions
What is the Arkansas sales tax rate?
The state sales tax rate is 6.5%. Counties and cities add local tax, so the combined rate runs from 6.5% to 12.625%. Tax Foundation puts the statewide average at 9.48%. The rate for a purchase is the rate at the delivery address.
What is the sales tax rate in Little Rock, Arkansas?
Little Rock charges 8.625% in total: 6.5% state, 1.000% Pulaski County, and 1.125% city tax. On $100 the tax is $8.63, for a total of $108.63.
How do I calculate sales tax in Arkansas?
Multiply the price by the combined rate for the delivery address, then add the tax. At the 9.48% statewide average, a $100 purchase costs $109.48. For the exact rate at your address, use the DFA lookup tools in the Sources section.
How do I calculate sales tax on a car in Arkansas?
Take the price after any trade-in. Apply 6.5% to the whole price for a new car, or the used-car band rate for a used car. Add city and county tax only on the first $2,500 of the price. A $15,000 used car in Little Rock with no trade-in owes $975.00 state tax plus $53.13 local tax, $1,028.13 in total.
Is there sales tax on groceries in Arkansas?
No state sales tax since 1 January 2026. Act 1008 of 2025 ended the state tax on food and food ingredients, so the state rate on groceries is 0%. City and county tax still applies. A $200 grocery shop in Little Rock owes $4.25 of local tax and no state tax.
What is the sales tax on a used car in Arkansas?
It depends on the price before the trade-in. Under $4,000, no state sales tax. From $4,000 to $9,999, the state rate is 3.5%. At $10,000 and over, the full 6.5% applies. City and county tax is added on the first $2,500 only.
Does Arkansas have a sales tax holiday?
Yes, one each year, on the first weekend of August. In 2026 it ran from 12:01 a.m. on Saturday 1 August to 11:59 p.m. on Sunday 2 August. Clothing and footwear under $100 per item, accessories under $50 per item, school supplies, and student electronic devices were free of state and local tax.
Do I owe use tax on out-of-state purchases in Arkansas?
Yes, if the seller did not charge Arkansas tax. Use tax is charged at the same rate as sales tax: 6.5% state tax plus the local rate where the goods are delivered. Report it on Form CU-1. Non-prepared food is exempt from the state part, but local rates still apply.
What is the highest sales tax rate in Arkansas?
The highest combined rate in the DFA October to December 2026 table is 12.625%, in Gillham in Sevier County: 6.5% state plus 6.125% local tax. Most shoppers pay far less. The statewide average is 9.48%, and the largest cities sit between 8.5% and 10.75%.
Sources
- Arkansas Department of Finance and Administration, State Sales and Use Tax Rates: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/
- Arkansas Department of Finance and Administration, List of Cities and Counties with Local Sales and Use Tax, October-December 2026: https://www.dfa.arkansas.gov/wp-content/uploads/cityCountyTaxTable_Oct_Dec_2026.pdf
- Arkansas Department of Finance and Administration, Local Tax Lookup Tools: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/local-tax-lookup-tools/
- Arkansas Department of Finance and Administration, 2026 Sales Tax Holiday: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/2024-sales-tax-holiday/
- Arkansas Department of Finance and Administration, Sales and Use Tax: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/
- Arkansas Department of Finance and Administration, Consumer Use Tax Form CU-1: https://www.dfa.arkansas.gov/wp-content/uploads/cu1_a1.pdf
- Arkansas House of Representatives, 2025 Legislation with January 1, 2026 Effective Date (Act 1008): https://www.arkansashouse.org/news/post/33121/2025-legislation-with-january-1-2026-effective-date/
More help on this site: use the main sales tax calculator for any state, see all state figures on the sales tax rates page, or start from the home page.
