Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent. Check the official source before you rely on it.
Arkansas Sales Tax Nexus: Economic Nexus Threshold (2026)
Arkansas's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the current or previous calendar year. Sales made through marketplace facilitators do not count toward your own Arkansas threshold. Inventory or another physical presence in Arkansas generally creates nexus regardless of sales.
Arkansas sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Sales of tangible personal property, taxable services, digital codes, or specified digital products for delivery into Arkansas (DFA: 'exceeded $100,000 or 200 taxable transactions'). |
| Measurement period | Current or previous calendar year |
| Marketplace sales count toward your threshold? | No, excluded |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6.5% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | July 1, 2019 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in Arkansas?
Enter your Arkansas sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Arkansas threshold
We did not find a specific start-date rule for Arkansas in the sources reviewed. Check the official guidance before you begin collecting.
- Confirm the numbers. Check your Arkansas sales against the measure and period in the key facts above.
- Register before you collect. Use Arkansas's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Arkansas sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Arkansas
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Marketplace sellers in Arkansas
Do marketplace sales count toward your own threshold? No, excluded.
DFA's remote seller page does not address whether facilitated sales count toward a remote seller's own threshold. Sales Tax Institute reports they are excluded. Marketplace facilitators are subject to the same $100,000 / 200-transaction test.
Other things to know about Arkansas
- Arkansas is a full member of the Streamlined Sales and Use Tax Agreement (SSUTA), so remote sellers can register through the SST Registration System and may use a Certified Service Provider.
- Arkansas still applies a 200-transaction test (OR test); DFA's wording counts 200 'taxable transactions'.
- Remote sellers above the threshold collect state plus city and county local sales/use taxes.
Frequently asked questions
What is the Arkansas economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the current or previous calendar year. What counts: Sales of tangible personal property, taxable services, digital codes, or specified digital products for delivery into Arkansas (DFA: 'exceeded $100,000 or 200 taxable transactions').
Do marketplace sales count toward the Arkansas threshold?
No, excluded. DFA's remote seller page does not address whether facilitated sales count toward a remote seller's own threshold. Sales Tax Institute reports they are excluded. Marketplace facilitators are subject to the same $100,000 / 200-transaction test.
Does FBA or 3PL inventory in Arkansas create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold.
Does Arkansas have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the Arkansas threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Arkansas's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/state-details/arkansas
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
- salestaxinstitute.com: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
