Key figures
Arkansas receivables
2026, with sources
Dollars or transactions
Since July 1, 2019, under Act 822, a remote seller must collect Arkansas sales and use tax once its sales into Arkansas exceed $100,000 or 200 taxable transactions in the current or previous year. What counts is sales of tangible personal property, taxable services, digital codes and specified digital products delivered into Arkansas.
The 200-transaction test is the one that catches small consumer sellers. A shop selling $25 digital art packs — specified digital products — to 250 Arkansas buyers has $6,250 of Arkansas sales and nexus.
Digital goods yes, SaaS generally no
Arkansas taxes specified digital products — digital audio, video and books — and digital codes, but hosted software is not among the taxable categories. A pure B2B SaaS company therefore usually has no taxable Arkansas sales and never reaches the threshold; a company bundling downloadable content with its subscription should separate the two on the invoice.
State and local rates
The state rate is 6.5%, and cities and counties add their own; DFA publishes the local rates and lookup tools. Sellers file on the frequency DFA assigns. Unused customer credits eventually become unclaimed property, reported to the Auditor of State by November 1.
Deadlines
- Monthly, quarterly or annually, as assignedSales and use tax returnET-1
The federal baseline
This page covers what Arkansas adds. The federal rules underneath it apply here too.
Common questions
Do I charge Arkansas sales tax on SaaS?
Generally no. Arkansas taxes tangible goods, specified digital products (e-books, digital music and video), digital codes and a list of services. Hosted software accessed remotely is not on that list. A company that sells downloadable media or digital codes is in a different position.
Does Arkansas still have a 200-transaction test?
Yes — Arkansas kept both tests: $100,000 in sales or 200 taxable transactions into Arkansas in the current or previous year. Only taxable transactions count, so a SaaS company with no taxable Arkansas sales doesn’t reach it.
Receivables next door
- MOMissouri receivablesMissouri’s economic nexus is $100,000 in taxable sales with no transaction test, and by regulation SaaS is not taxable. The state rate is 4.225% before local taxes.
- TNTennessee receivablesTennessee charges 7% plus local tax, taxes remotely accessed software, and requires remote sellers to register once retail sales into the state exceed $100,000 over 12 months.
- MSMississippi receivablesMississippi charges 7% plus some local taxes, requires remote sellers to register above $250,000 in 12 months, and since July 2023 does not tax software hosted outside the state and accessed over the internet.
- LALouisiana receivablesLouisiana taxes SaaS from 2025 at a 5% state rate plus parish tax. Remote sellers over $100,000 file once through the Remote Sellers Commission; sellers with presence deal with LDR and each parish.
- TXTexas receivablesTexas taxes SaaS as a data processing service on 80% of the charge, at 6.25% plus up to 2% local. Remote sellers register at $500,000 of Texas revenue.
- OKOklahoma receivablesOklahoma’s nexus threshold counts only taxable sales — $100,000 — and SaaS is generally not taxable. The state rate is 4.5% plus county and city tax.
Founder guides on this
- Sales taxSales tax nexus for startups: when you owe tax in a stateSince Wayfair, selling into a state can create a sales tax obligation. How economic nexus works, why SaaS is taxable in some states and when to register.
- RevenueDeferred revenue for SaaS startups, explainedAn annual prepayment is cash today and revenue over a year. How deferred revenue works under ASC 606, why it’s a liability, and the schedule behind it.
- StripeHow to reconcile Stripe payouts to your booksA Stripe payout is charges less fees, refunds and disputes, batched across days. How to book it gross, tie it to the bank, and keep revenue right.
More of the Arkansas guide
- AccountingAccounting and state tax in ArkansasCorporate tax, conformity to federal rules, apportionment and what it does to your books
- PayablesPayables and contractors in ArkansasPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in ArkansasWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- ComplianceCompliance and filings in ArkansasRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in ArkansasCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.