Arkansas Sales Tax Rates by City and County in 2026: 6.5% State Plus Local, Little Rock 8.625%, Fayetteville 9.75%, Jonesboro 8.5%

If you sell taxable goods or services in Arkansas, the sales tax you charge depends on where the sale happens. The state rate is 6.5%, and most cities and counties add their own local tax on top. That means an arkansas sales tax rate by city varies across the state, and the only reliable way to get the exact figure for a location is to check the rate for that specific address.

This guide lists the combined rates for several of the largest Arkansas cities, explains how the local layers stack, and shows you how to confirm the rate for any address. The city and county figures come from the Arkansas Department of Finance and Administration (DFA) list of local city and county taxes for October to December 2026.

How Arkansas Sales Tax Is Built

Arkansas sales and use tax works in two layers:

• State rate: 6.5%, which applies statewide.
• Local rate: the city tax and the county tax, where the city or county levies one. Local tax is added on top of the state rate.

The combined rate is the sum of the three layers. Little Rock shows the math: 6.5% state, plus 1.125% city, plus 1.0% for Pulaski County, equals 8.625%.

Two rules shape how the local layer applies:

• The $2,500 cap: local tax applies only to the first $2,500 of a transaction. The state rate continues on the full amount. For example, a $10,000 sale in Little Rock carries local tax of $53.13 on the first $2,500 (2.125% combined city and county local tax), plus state tax of $650.00 on the full $10,000, for total tax of $703.13.
• Quarterly changes: local rates change from quarter to quarter. A rate that was correct last quarter may not be correct now.

Combined Sales Tax Rates for Major Arkansas Cities

The table below shows the rates from DFA's list for October to December 2026. The total column is the state 6.5% rate plus the city and county rates shown.

City	County	City rate	County rate	Combined total
Little Rock	Pulaski	1.125%	1.0%	8.625%
North Little Rock	Pulaski	2.0%	1.0%	9.5%
Fayetteville	Washington	2.0%	1.25%	9.75%
Springdale (Washington County address)	Washington	2.0%	1.25%	9.75%
Springdale (Benton County address)	Benton	2.0%	1.0%	9.5%
Fort Smith	Sebastian	2.0%	1.0%	9.5%
Rogers	Benton	2.0%	1.0%	9.5%
Bentonville	Benton	2.0%	1.0%	9.5%
Conway	Faulkner	2.125%	0.5%	9.125%
Jonesboro	Craighead	1.0%	1.0%	8.5%

Hope and Forrest City each carry 4.75% in local tax, for a combined total of 11.25%. Conway's local structure changed effective April 1, 2026, so any older rate table that predates that date may show a different Conway figure.

Treat this table as a starting point, not a substitute for an address check. It covers the cities above only. For any other Arkansas city, use DFA's local tax lookup.

Quick Math for Common Sale Amounts

Because local tax applies only to the first $2,500 of a transaction, the simplest examples use amounts under that cap, where the combined rate applies to the full sale:

• A $100 sale in Jonesboro carries $8.50 in tax (8.5%).
• A $100 sale in Fayetteville carries $9.75 in tax (9.75%).
• A $100 sale in Hope carries $11.25 in tax (11.25%).

For larger sales, split the calculation at $2,500. Apply the combined rate to the first $2,500 and the 6.5% state rate to the remainder.

Why the Address Matters More Than the City Name

Some cities sit in more than one county, and the county determines part of the rate. Springdale is the clearest example. Its city tax is 2.0% either way, but an address in Washington County carries 1.25% county tax for a combined 9.75%, while an address in Benton County carries 1.0% county tax for a combined 9.5%. Same city, different rate.

Two other points matter:

• County rates vary widely. County rates run from 0% in Saline and Monroe counties to 3.5% in Madison County. In Saline and Monroe, the county layer is zero, so the total depends on whether the address is inside a city that levies its own tax. In Madison County, the 3.5% county tax applies on top of any city tax.
• Cities do not all levy the same tax. Two cities in the same county can have different totals because their city rates differ.

How to Look Up the Rate for Any Address

1. Go to the Arkansas Department of Finance and Administration at https://www.dfa.arkansas.gov/ and open the sales and use tax section.
2. Open DFA's local tax lookup and enter the full street address, not only the city name.
3. Confirm the quarter shown matches the date of the sale.
4. Save a screenshot or printout of the result for each address you rely on, so you can show which rate you applied.

If a lookup result does not match the table above, trust the lookup for that address and confirm the figure with DFA directly. The table reflects one quarter and cannot account for address-level differences.

Do You Need a Sales Tax Permit?

Any business selling tangible personal property or taxable services in Arkansas must obtain a sales and use tax permit from DFA. The permit costs $50 and is applied for through the Arkansas Taxpayer Access Point (ATAP). You can start the registration at https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/. After you register, confirm your filing schedule and remittance requirements with DFA.

The sales tax permit is not the same as a city business license. Arkansas has no general statewide business license, and the Secretary of State does not issue business licenses. Many cities set their own requirements, and they differ:

• Little Rock and North Little Rock charge a business license based on a base amount plus the number of employees.
• Bentonville maintains a free business registry.
• Conway does not impose a city business license.

Confirm the current requirements, fees and deadlines with the city where your business operates. Counties in Arkansas issue no general business license.

Common Sales Tax Mistakes to Avoid

• Applying the city's rate to an address that sits in a different county.
• Ignoring the $2,500 cap and charging local tax on the entire amount of a large sale.
• Using a rate from a previous quarter.
• Charging only the 6.5% state rate in a city that levies local tax.
• Assuming a city's rate applies to unincorporated areas of a county with a 0% county rate.

Frequently Asked Questions

Does the sales tax rate change during the year?

Yes. Local rates are published by DFA for each quarter, and they can change from one quarter to the next. Conway's rate changed effective April 1, 2026, which is one example of a mid-year change.

Is the 6.5% state rate the only rate I need?

No. The 6.5% state rate is the base. Most addresses also carry city and county tax, so the combined rate is usually higher. Use DFA's lookup to find the full figure for each address.

Why does a neighboring city have a different rate?

Each city sets its own local rate, and the county rate is separate. Two neighboring cities in different counties will often have different totals. Two cities in the same county can also differ because their city rates are not the same.

Where to Get Help

The Arkansas Small Business and Technology Development Center offers free advising to small business owners at https://asbtdc.org/. The U.S. Small Business Administration's Arkansas district page at https://www.sba.gov/district/arkansas lists additional resources for Arkansas businesses.

Informational content only: This guide is general information, not legal or tax advice. Tax rates change, and individual situations differ. Confirm your rate and filing obligations with the Arkansas Department of Finance and Administration, and consult a qualified CPA or attorney before making decisions based on this content, especially for multistate sales or complex transactions.