Arkansas Sales Tax Guide for E-commerce Sellers

Rate structure

Arkansas's state rate is 6.5%; the combined state + local rate ranges from 6.5–12.625%. Sourcing: Destination.

COMPONENTRATENOTES

State rate6.5%ATAP general statewide rate

Local taxes6.5–12.625%State 6.5% plus city and county rates stacked by delivery address (ET-1 local schedule).

ReturnET-1 Excise Tax ReturnET-1 Excise Tax Return (state 6.5% + local city/county codes; XML import)

Economic nexus threshold

You must register and collect once your Arkansas sales reach $100,000 or 200 orders, measured over the previous or current calendar year. Meeting either the sales or the order-count test triggers nexus. Taxable sales of TPP/services. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Arkansas as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

ATAP assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Arkansas: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 5% per month up to 35%, plus interest.

Marketplace facilitator rules

Since July 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Arkansas tax on your marketplace sales. How Arkansas treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionDeduction if registered.

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Arkansas DFA when in doubt.

Filing portal & AutoFile

Arkansas returns are filed through atap.arkansas.gov. Login verification: May require verification. SalesTax50 AutoFile prepares the ET-1 Excise Tax Return from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a Arkansas permit if I only sell on Amazon?

If you exceed the $100,000 or 200 orders threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Arkansas warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your ATAP return — SalesTax50 separates them automatically.

Does SalesTax50 file Arkansas returns automatically?

Yes — AutoFile prepares your ET-1 Excise Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Arkansas permit.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Arkansas DFA before relying on them.

Let AutoFile handle your Arkansas returns

Prepared and checked for you — you approve before anything is filed.

Start free nexus check