States
Arkansas and the Streamlined Sales Tax program
Simplify Sales Tax. Last updated 2026-08-21. Sources last verified 2026-08-21.
Arkansas is a full member of the Streamlined Sales Tax program and has been since January 1, 2008, so if you register through the Streamlined Sales Tax Registration System (SSTRS) you file there under the program’s uniform rules. Arkansas retired its single transaction local tax caps and put a rebate in their place, so the local tax above the old cap comes back to your business as a claim rather than as a lower charge.
Is Arkansas in the Streamlined Sales Tax program?
Yes, as a full member, effective January 1, 2008. Arkansas is one of all 24 member states in the Streamlined Sales Tax program.
Table: Arkansas in the Streamlined Sales Tax program. Checked August 21, 2026.
| Item | Arkansas |
|---|---|
| Membership status | Full member |
| Participating since | January 1, 2008 |
| Tax authority | Arkansas Department of Finance and Administration |
| Local taxes | City and county sales and use taxes apply on top of the state tax |
| Local tax sourcing | Point of delivery since January 1, 2008, so a shipped order takes the rate where it lands |
| State’s own SST page | Yes, the Arkansas Department of Finance and Administration’s Streamlined Sales Tax Project page |
| Single transaction local tax caps | Retired, except on motor vehicles licensed for highway use, aircraft, watercraft, and manufactured housing |
| Rebate on business purchases | Available on local tax paid above the retired single transaction cap, on qualifying business purchase invoices |
What SST membership changes for a seller collecting tax in Arkansas
Arkansas comes with the other member states when you register once, on how to register through the SSTRS. It uses the program’s shared definitions and sourcing rules, so one system files there. Selecting it starts an obligation, on what your ongoing obligations are after registering, and whether you qualify to have that work paid for is a separate test, on whether you qualify for free CSP services.
What is specific to Arkansas
Two things.
Local tax follows the delivery address. Since January 1, 2008, the same date its Streamlined participation took effect, Arkansas has sourced local tax to the point of delivery. Ship an order and you charge the local rate where it lands, not the rate where you sit or where the order was taken. That’s the piece the program changed here, so it shows up in whatever system prices your orders, not in the return.
The single transaction cap is retired, and a rebate stands in for it. Arkansas used to cap the local tax charged on one transaction. Those caps are gone except on motor vehicles licensed for highway use, aircraft, watercraft, and manufactured housing. Instead of a lower charge you get a claim: pay the full local tax at purchase, then file for a rebate or refund of the amount above the retired cap, on qualifying business purchase invoices. You feel it on the purchasing side rather than the selling side, and the claim doesn’t file itself.
None of that goes away because Arkansas is a member state. The program standardized how local tax is sourced here. It didn’t remove the local tax, the rebate you have to claim, or the state’s own calendar, and it reaches none of the states outside the program at all.
Where to register and where to find current rates
Register through the SSTRS and select Arkansas. The rates, jurisdiction detail, and cap and rebate rules in the state’s own words are on Arkansas sales and use tax, and the department’s own account of its participation is on its Streamlined Sales Tax Project page.
We don’t publish an Arkansas rate or a filing date here on purpose: a number that changes belongs with the department that changes it.