Arkansas Sales Tax Rules and Regulations - Taxify

Arkansas State Sales Tax

Quick Guide

Contact Information

Website: www.dfa.arkansas.gov
Phone: (501) 682-7104

Sales Tax Rate

Base Rate: 6.000%

Arkansas Sales Tax Facts

Is Arkansas a destination or origin based state? Destination
Is Arkansas a SST Certified State? Yes
Are zero file returns required in Nevada? Yes
Is shipping taxable in Nevada? Yes

Arkansas Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Arkansas?

Yes

Arkansas Filing Dates

Monthly

January collections – February 21
February collections – March 20
March collections – April 20
April collections – May 22
May collections – June 20
June collections – July 20
July collections – August 21
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 31

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Arkansas Sales Tax Information

Filing Requirements: Arkansas currently requires that taxpayers with an average total tax liability of $20,000 or greater per month or per quarter (according to the type of tax) must remit their tax payments by an electronic method.

What Will You Need: To file online, create a Login ID and password. To sign up for ATAP access, click “Sign Up” to create a Login ID and password. Login IDs cannot exceed 30 characters. The password must be 6 to 15 characters in length and contain at least one letter and one number.

Please note, the Arkansas Sales and Use Tax Section does not send blank Arkansas Excise Tax Return (ET-1) forms to taxpayers and they are not available online either. Contact 501-682-7104 to request ET-1 forms and the forms will be mailed to your business in two to three weeks.

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