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Remote Sellers

Remote Seller

Beginning July 1, 2019, the Arkansas Legislature will enact Act 822 of the 92nd Legislative Session which requires that on-line and other remote, out-of-state sellers collect state and local sales and use taxes in those states where the seller does not have a physical presence but where they sell and deliver their products and services.  All remote sellers and marketplace facilitators are required to collect and remit Sales and Use tax to the State of Arkansas 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 one hundred thousand dollars ($100,000) or two hundred (200) transactions.  Arkansas, as a member of the Streamlined Sales Tax Governing Board, has implemented standards and simplifications that will provide assistance to on-line and remote sellers affected by the Supreme Court’s decision as you transition to collecting and reporting Arkansas state and local sales and use taxes.

Working with the Arkansas Department of Finance and Administration

We understand the impact that Act 822 of the 92nd Legislative Session will likely have on your business. The Arkansas Department of Finance and Administration is available to provide guidance and assist you in your tax collection and reporting responsibilities.

Resources

• Arkansas Remote Seller Frequently Asked Questions (FAQs)
• Arkansas Sales and Use Tax Frequently Asked Questions (FAQs)
• Register to Collect Sales Tax in Multiple States through the Streamlined Sales Tax Registration System
  • Use this link to register and to collect and remit applicable sales and use tax in all Streamlined member states in which you make sales, including Arkansas
• Apply for an Arkansas Sales & Use Tax Permit
  • Use this link to register to collect and remit applicable sales and use tax in Arkansas ONLY. Use the Streamline Sales Tax Registration link above if you need to register to collect sales tax in multiple states.
• What is taxable in Arkansas? 
• Arkansas State Sales and Use Tax Rate(s)
• Arkansas City and County Sales and Use Tax Rates
• Tax Rate Lookup
• Arkansas Sales Tax Holiday  
• Arkansas Sales and Use Tax return due dates 
• Supreme Court of the United States Opinion on South Dakota vs. Wayfair

Contact Information

• Phone: (501) 682-7104
• Email: sales.tax@dfa.arkansas.gov 

Description

• A remote seller and/or marketplace facilitator is an out-of-state seller that has no physical presence in Arkansas and within the current or previous year their sale of tangible personal property, taxable services, a digital code, or specified digital products for delivery into Arkansas exceeded one hundred thousand dollars ($100,000) or two hundred (200) transactions.