The Pulaski County sales tax is 1.0%, which sits on top of Arkansas’s 6.5% state rate for a combined floor of 7.5% before any city tax is added.1City of Little Rock. Welcome to Little Rock Tax Rates Most purchases in the county are taxed higher than that, because the city where the sale happens adds its own percentage.
What You Actually Pay in Each City
In Little Rock, the city adds 1.5%, so the total at the register is 9.0%.1City of Little Rock. Welcome to Little Rock Tax Rates In North Little Rock, the city tax is 2.0%, bringing the total to 9.5%.2Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes
Other incorporated areas in the county set their own city rates, so the exact total depends on where the register sits. In unincorporated parts of the county, with no city tax layered on, the rate stays at the 7.5% floor.
What the Tax Applies To
Arkansas taxes tangible personal property (physical goods like clothing, furniture, and vehicles), specified digital products such as downloaded music, movies, and software, and digital codes.3Justia. Arkansas Code 26-52-301 – Tax Levied – Definitions The Pulaski County 1.0% applies to the same base of transactions.
Services are narrower. Arkansas taxes only specific enumerated services rather than services across the board. Repair and cleaning of motor vehicles, furniture, appliances, jewelry, and shoes are covered.3Justia. Arkansas Code 26-52-301 – Tax Levied – Definitions Landscaping on residential and commercial property is also taxable.4Code of Arkansas Rules. 26 CAR 30-504 – Services Subject to Tax Most professional services, like accounting or legal work, are not taxed.
Groceries After the 2026 State Repeal
As of January 1, 2026, the state’s remaining 0.125% tax on food and food ingredients dropped to 0.0%, completing a multi-year phaseout under Act 1008.5Arkansas Department of Finance and Administration. State Sales and Use Tax Rate Changes
The repeal only affected the state portion. Pulaski County’s 1.0% still applies to groceries, and so does the city tax where you shop. A grocery run in Little Rock still carries a 2.5% combined local tax (1.0% county plus 1.5% city), and in North Little Rock the local total on food is 3.0%. The savings from the state repeal come out to roughly $1.25 per $1,000 in grocery spending.
What’s Exempt
Some purchases carry no sales tax at all, state or local. The common ones:
- Prescription drugs for human use, when sold by licensed pharmacists, hospitals, or physicians.6Code of Arkansas Rules. 26 CAR 30-1113 – Exemptions From Tax – Prescription Drugs and Oxygen
- Oxygen prescribed by a physician for human use.6Code of Arkansas Rules. 26 CAR 30-1113 – Exemptions From Tax – Prescription Drugs and Oxygen
- Durable medical equipment, mobility-enhancing equipment, prosthetic devices, and disposable medical supplies, when prescribed by a physician and sold to a specific patient.7FindLaw. Arkansas Code 26-53-141 – Exemptions – Durable Medical Equipment, Mobility-Enhancing Equipment, Prosthetic Devices, and Disposable Medical Supplies
- Sales to the U.S. government.8FindLaw. Arkansas Code 26-52-401 – Exemptions
- Sales by churches and charitable organizations, unless the organization is engaged in business for profit.8FindLaw. Arkansas Code 26-52-401 – Exemptions
The full list in Arkansas Code 26-52-401 is longer and names specific organizations including Habitat for Humanity, Boy Scouts and Girl Scouts councils, and 4-H clubs.8FindLaw. Arkansas Code 26-52-401 – Exemptions A business making an exempt sale should keep an exemption certificate on file to document why tax wasn’t collected.
Buying from Out-of-State Sellers
If you buy something from an out-of-state seller that doesn’t collect Arkansas tax, you still owe use tax at the same combined rate you would have paid locally. Arkansas Code 26-53-106 imposes the use tax on tangible personal property, digital products, and taxable services purchased for use in the state, and the law presumes items shipped into Arkansas were purchased for use here.9Justia. Arkansas Code 26-53-106 – Imposition and Rate of Tax
Most large online retailers now collect and remit Arkansas tax at the correct local rate, so the gap usually appears with smaller sellers, private-party purchases, and items bought while traveling.
For Sellers: Filing and Penalties
The Arkansas Department of Finance and Administration collects state, county, and city tax in one return filed through the Arkansas Taxpayer Access Point (ATAP).10Arkansas.gov. Arkansas Taxpayer Access Point (ATAP) The state redistributes the local shares after the return is filed, so sellers do not file separately with the county or city.
Monthly returns are due by the 20th of the following month, with the deadline shifting to the 21st or 22nd when the 20th falls on a weekend or holiday.11Arkansas Department of Finance and Administration. Due Dates Lower-volume sellers may qualify for quarterly or annual filing, with thresholds set by DFA. Larger businesses must make prepayments during the month and reconcile on the return.
Penalties escalate quickly. A late-filed return draws 5% per month on the unpaid balance, capped at 35%. A return filed on time but paid late draws 1% per month on the unpaid balance, also capped at 35%. Late prepayments carry a 5% penalty on the amount missed.12FindLaw. Arkansas Code 26-52-512 Interest accrues on any unpaid balance. If payment is going to be short, filing the return on time anyway drops the monthly penalty from 5% to 1%.
Persistent noncompliance can lead to revocation of the sales tax permit, which ends the ability to operate a retail business in the county.