Sales tax economic nexus threshold in Arkansas (2026)
The economic nexus threshold for remote sellers in Arkansas is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: current or previous year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | current or previous year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-07-01. Facilitator threshold: Same as remote sellers: more than $100,000 or 200 transactions. |
| Last verified | 2026-10-08 |
| Source | Arkansas Department of Finance and Administration: Remote Sellers and Marketplace Facilitators https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/ |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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