The Benton County sales tax is a 1.00% county levy that sits on top of Arkansas’s 6.50% state rate, so the base combined rate before any city tax is 7.50%.1Arkansas Department of Finance and Administration. State Sales and Use Tax Rates Most cities in the county add another 2.00%, which brings a typical purchase in Bentonville or Rogers to 9.50%. City rates run from 1.50% to 2.25%, so the final number depends on where the sale takes place.2Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes
Current Rates by City
Three taxes stack on most purchases: the 6.50% state rate, the 1.00% county rate, and a city rate that varies. The 2026 city rates for the larger municipalities, all added to the 7.50% state-plus-county base:
- Bentonville: 2.00% city tax, 9.50% total
- Rogers: 2.00% city tax, 9.50% total
- Siloam Springs: 2.00% city tax, 9.50% total
- Centerton: 2.00% city tax, 9.50% total
- Lowell: 2.00% city tax, 9.50% total
- Cave Springs: 2.25% city tax, 9.75% total
- Garfield: 1.50% city tax, 9.00% total
Purchases in the unincorporated parts of the county carry only the 7.50% base, since no city tax applies.2Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes
Which Address Sets Your Rate
Arkansas uses destination-based sourcing. The rate that applies is based on where the item is delivered, not where the seller is located.3Arkansas Department of Finance and Administration. Sales and Use Tax FAQs Walk into a store and carry something out, and the store’s address controls. Have the same store ship an item to your house in another city, and your home address controls. The rule has been in place since 2008 and applies the same way to local retailers and to out-of-state online sellers shipping into the county. For most online purchases, the major platforms already apply the correct Benton County rate at checkout.
Groceries in 2026
Starting January 1, 2026, Arkansas eliminated its state sales tax on food and food ingredients, dropping the state grocery rate from 0.125% to 0.00%.1Arkansas Department of Finance and Administration. State Sales and Use Tax Rates The change only removes the state portion. The 1.00% county tax and any city tax still apply. A grocery run in Bentonville now carries a 3.00% combined tax: 1.00% county plus 2.00% city.
Prepared foods, candy, and soft drinks are not treated as “food and food ingredients” under the statute, so they stay taxed at the full combined rate.
What Gets Taxed and What Doesn’t
Arkansas imposes its sales tax, officially the gross receipts tax, on tangible personal property, digital products, and a defined list of services.4FindLaw. Arkansas Code Title 26 Taxation 26-52-301 Physical goods are broadly covered. Digital products like downloaded music, e-books, and streaming subscriptions are taxed when sold to an end user.
Services are taxed only when the statute names them. Some that catch people off guard:
- Repair and maintenance on vehicles, appliances, electronics, and jewelry
- Cleaning and janitorial work
- Lawn care and landscaping
- Short-term lodging at hotels and rental houses
- Cable, satellite, and streaming television services
- Gym and fitness club memberships
- Admission to entertainment and recreational events
Professional services such as legal, accounting, and medical care are not on the taxable list.4FindLaw. Arkansas Code Title 26 Taxation 26-52-301
Several categories are exempt from both state and local tax. Prescription drugs and certain medical equipment and supplies are the most widely used exemption.5Justia Law. Arkansas Code 26-52-401 – Various Products and Services Agricultural purchases also carry significant exemptions, which matter in Benton County given the region’s farming. Commercial fertilizer, seeds, livestock feed, and farm chemicals are exempt when bought by qualifying commercial farmers, who need a Sales Tax Exemption Card from the Department of Finance and Administration to claim the exemption at the register.6Arkansas Department of Finance and Administration. Commercial Farmer Sales Tax Exemption Manufacturing machinery and equipment used directly in production at an Arkansas facility, including equipment for new plants, expansions, and replacements, along with required pollution-control equipment, is exempt from the compensating use tax.7Justia Law. Arkansas Code 26-53-114 – Exemption for Manufacturing and Processing
For Businesses Collecting the Tax
Any business making taxable sales in Benton County needs an Arkansas sales tax permit before the first transaction. Registration uses Form AR-1R, the Arkansas Combined Business Tax Registration, which can be filed online through the Arkansas Taxpayer Access Point (ATAP) or mailed to the Department of Finance and Administration.8Arkansas Department of Finance and Administration. Sales and Use Tax Forms There is a $50 nonrefundable application fee, and the application cannot be submitted more than 60 days before your planned opening date.
Most registered businesses file monthly through ATAP, with returns and payment due by the 20th of the following month.9Arkansas.gov. Arkansas Taxpayer Access Point (ATAP) The deadline shifts by a day or two when the 20th falls on a weekend or holiday.10Arkansas Department of Finance and Administration. Due Dates Lower-volume businesses may qualify for quarterly or annual filing.
Filing on time pays off. If you make required prepayments on time and submit the monthly return by the deadline, Arkansas gives you a discount equal to the lesser of 2% of your monthly gross tax or $1,000.11FindLaw. Arkansas Code Title 26 Taxation 26-52-512 Miss the deadline and the discount is gone.
The penalties for falling behind are steep. Failing to file on time runs 5% of the tax owed for the first month, plus 5% for each additional month the return stays unfiled, up to 35%. A late-payment penalty follows the same 5%-per-month structure to the same 35% cap. The two don’t stack: if the late-filing penalty applies, the late-payment penalty does not, and vice versa.12FindLaw. Arkansas Code Title 26 Taxation 26-18-208 Interest on the unpaid balance runs separately. Even a two-month delay means a 10% penalty on the full balance owed, so getting current quickly matters.