Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6.5%.
Over $100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: Yes.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: Taxable transactions only.
Services: Many services are taxable in Arkansas.
Digital products such as Streaming video, digital audio work, digital audio visual work, and digital books are taxable. Downloaded video games, digital newspapers / magazines, digital photographs / images, digital artwork, and digital greeting cards are not taxable.
SaaS Products: Not Taxable.
When To Register: The next transaction as soon as you meet physical or economic nexus (so as soon as possible).