arkansas-sales-tax

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SKILL.md (first lines)

# Arkansas Sales Tax

## Section 1 -- Quick reference

**Quick reference**

| Field | Value |
| --- | --- |
| Jurisdiction | Arkansas |
| State rate | 6.50% |
| Grocery food state rate | 0.125% (reduced; local rates still apply at full rate) |
| Maximum combined rate | ~11.625% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Arkansas Dept. of Finance and Administration |
| Portal | https://atap.arkansas.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |

## Section 3 -- Transaction pattern library

**Transaction pattern library**

| Pattern | Taxable? | Notes |
| --- | --- | --- |
| General TPP | TAXABLE 6.50% |  |
| Clothing | TAXABLE | No exemption |
| Grocery food (unprepared) | 0.125% state + full local | Reduced, not exempt |
| Prepared food | TAXABLE 6.50% |  |
| SaaS | NOT TAXABLE | Not clearly taxed |
| Canned software (download) | TAXABLE |  |
| Professional services | NOT TAXABLE |  |
| Manufacturing equipment | EXEMPT |  |
| Prescription drugs | EXEMPT |  |
| Resale | EXEMPT |  |

## Section 10 -- Prohibitions

- **Grocery food is not exempt** — NEVER say grocery food is exempt -- it is taxed at 0.125% state plus full local.  _(Section 10 -- Prohibitions)_
- **SST certificates accepted** — NEVER forget SST certificates are accepted.  _(Section 10 -- Prohibitions)_
- **Never compute numbers** — NEVER compute any number.  _(Section 10 -- Prohibitions)_

## Disclaimer

Informational only. Review by qualified professional required before filing.

## Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `arkansas-sales-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/arkansas-sales-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.

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