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Some customers are exempt from paying sales tax under Arkansas law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

The state Use Tax rate is the same as the Sales Tax rate, 6.500%. In addition, you are required to remit the city and/or county tax where the items are first delivered in Arkansas. A list of tax rates for cities and counties may be obtained from the Sales Tax and Use Tax Section or downloaded from our website.

What purchases are exempt from the Arkansas sales tax? Clothing. 6.5% Groceries. 2% Prepared Food. 6.5% Prescription Drugs. EXEMPT. OTC Drugs. 6.5%

The DFA concluded that the transaction was exempt under both the fly-away exemption and the state's exemption for aircraft substantially completed in Arkansas. The fly-away exemption (Ark. Code Ann. § 26-52-451) exempts the sale of an aircraft with a certified maximum take-off weight of more than 9,500 lbs.

Cities and counties began to widely use local sales and use taxes beginning in 1981. Arkansas imposes sales tax on all purchases of tangible personal property unless a specific exemption applies. Services are taxable only if the service is specifically enumerated by law as a taxable service.

To obtain exemption from Arkansas income tax: o Submit a copy of: ▪ 1) the IRS Determination Letter, ▪ 2) pages 1 and 2 of the IRS Form 1023, and ▪ 3) a statement declaring Arkansas Code Exemption: • The statement must declare that the organization is exempt under ARK. CODE ANN. § 26-51-303.

Arkansas nonprofit corporations in Arkansas can apply for state corporate tax exemption by sending your articles of incorporation, bylaws, and a completed version of Form AR1023CT to the Corporation Income Tax Section of the Arkansas Department of Finance and Administration (see the address and link below).

State Tax Forms In Person: Arkansas Revenue Office, 206 Southwest Drive, Jonesboro, AR. Phone: Arkansas Revenue Office, 870-932-2716 (Jonesboro) 1-800-882-9275 (Little Rock) Email: Individual.Income@rev.state.ar.us.