Sales and Use Tax
The Arkansas Sales and Use Tax section administers the interpretation, collection and enforcement of the Arkansas Sales and use tax laws. This includes Sales, Use, Aviation Sales and Use, Mixed Drink, Liquor Excise, Beer Excise, Tourism, Short Term Rental Vehicle, Short Term Rental, Residential Moving and City and County Local Option Sales and Use Taxes. This department issues sales tax permits and completes the business closure process.
If you have questions or concerns regarding the interpretation, collection, and/or enforcement of Sales and Use Tax laws of another State, District, or Territory of the United States then please see the link provided below.
- Excise Tax
- Consumer Use Tax Project
- Miscellaneous Tax
- Motor Fuel Tax
- Revenue Rules
- Sales and Use Tax
- Register for Sales Tax
- AR-20/40 | Close or Update Account(s)
- Remote Sellers
- Arkansas Remote Seller Frequently Asked Questions (FAQs)
- Candy, Soft Drinks, and Digital Products
- 2023 What's New
- 2021 What's New
- 2019 What's New
- 2017 What's New
- 2015 What's New
- 2014 What's New
- 2023 Sales Tax Holiday
- ATAP
- Business Closure Orders
- City & County Tax Rates
- Consumer Use Tax
- Due Dates
- Electronic Filing and Payment Options
- Exemption Statistics
- Farm Utility Exemption Notice
- Sales and Use Tax Forms
- Local Sales and Use Tax Information
- Local Tax Lookup Tools
- NAICS Code Information
- Notices
- Permit ID Inquiry
- Recent Changes for Local Taxes
- Recent Changes in State Taxes
- Report Suspicious Tax Activity
- Return File Upload Information
- Special Event Sales Tax Info
- State Tax Rates
- Streamlined Sales Tax Project
- Streamlined Tax Lookup
- Tax Collection Data
- Tax Rate Charts
- Voluntary Disclosure Program
- Who Must Pay By EFT?
- Sales and Use Tax FAQs
- Other State Tax Agencies
- Tax Clearance or Certificate of Tax Standing Procedures
- Tax Credits/Special Refunds
- Taxpayers Bill of Rights
