How Has the Arkansas Sales Tax Nexus Changed?

Alexander Dunn
November 11, 2020

Arkansas was one of many states that updated its sales tax nexus after the South Dakota v. Wayfair, Inc. decision. The Arkansas Legislature enacted Act 822, which required remote sellers and marketplace facilitators to collect and remit sales and use tax. Below, we have highlighted some of the major points of the Arkansas sales tax nexus.  

Enforcement date:
July 1, 2019.

Sales/transactions threshold:
$100,000 or 200 transactions.

Measurement period:
Threshold applies to the previous or current calendar year.

Included transactions/sales:
Retail sales of tangible personal property delivered into the state.

When You Need to Register Once You Exceed the Threshold:
Next transaction.

Summary: According to Arkansas law, all remote sellers are required to collect and remit Sales and Use tax to the state if within the current or previous year the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded the previously listed thresholds. Similarly, all marketplace facilitators must collect and remit Sales and Use tax if within the current or previous year the sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded $100,000 or 200 transactions.

Arkansas is also a member of the Streamlined Sales Tax Governing Board and has implemented standards and simplifications to assist on-line and remote sellers. Businesses do not need to fear changes to sales and use tax requirements but should remain up to date on the current regulations.

Arkansas Sales Tax Resources: Reach out to our team of experts for more information on the Arkansas sales tax nexus. Also, check out our interactive sales tax nexus map for real-time updates on each state.

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Alexander Dunn

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