The Saline County sales tax rate is 0%. The county’s local levy was rescinded effective October 1, 2025, so what you actually pay depends on where the sale happens: 6.5% statewide, plus a city tax if you’re inside Benton, Bryant, Haskell, or Bauxite.1Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes Shop in unincorporated parts of the county and the rate is just the 6.5% state portion.2Arkansas Department of Finance and Administration. State Sales and Use Tax Rates Groceries are a separate case, and as of January 1, 2026 the state rate on food and food ingredients is 0%.3Arkansas Department of Finance and Administration. State Sales and Use Tax Rate Changes
What You Actually Pay by City
Arkansas charges 6.5% on most tangible goods and taxable services statewide.2Arkansas Department of Finance and Administration. State Sales and Use Tax Rates Saline County adds nothing on top of that. Cities inside the county do, and the differences add up quickly:
- Benton: 2.5% city tax, 9.0% combined
- Bryant: 3.0% city tax, 9.5% combined
- Haskell: 2.0% city tax, 8.5% combined
- Bauxite: 1.5% city tax, 8.0% combined
City rates shift over time as annexations and deannexations take effect, so businesses set up near a municipal boundary should verify the delivery-address rate through the Arkansas Department of Finance and Administration’s lookup tools rather than rely on a static list.1Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes
What Gets Taxed and What Doesn’t
The gross receipts tax reaches most physical goods and a broader list of services than people usually expect. Electricity, natural gas, and water sold as utilities are taxable, as are telephone and prepaid telecommunications services and repair or maintenance work on personal property including vehicles, boats, jewelry, and office equipment.4Arkansas Economic Development Commission. Sales and Use Tax If your car goes in for service, the labor line is taxed alongside the parts.
Software sits on a line worth knowing. Software delivered on a disc or USB drive is tangible personal property and taxable. Software you download is not subject to the gross receipts tax under Arkansas Code 26-52-304.5Justia. Arkansas Code 26-52-304 – Tax Levied on Sales of Computer Software Specified digital products and digital codes, however, are taxable under the supplemental levies in Arkansas Code 26-52-302.6Justia. Arkansas Code 26-52-301 – Tax Levied – Definitions
Exemptions That Change the Bill
Groceries
The state rate on food and food ingredients dropped to 0.0% on January 1, 2026, under Arkansas Code 26-52-317, which authorized the reduction once certain revenue conditions were met.7Justia. Arkansas Code 26-52-317 – Food and Food Ingredients Because Saline County has no county-level tax, groceries bought in unincorporated areas carry no sales tax at all. Inside city limits, the city’s full local rate still applies to groceries even though the state portion is gone.3Arkansas Department of Finance and Administration. State Sales and Use Tax Rate Changes
Prescriptions and Medical Equipment
Prescription drugs dispensed by a licensed pharmacist, hospital, or physician for human use are fully exempt, along with oxygen prescribed by a physician. Over-the-counter drugs do not qualify, even on a doctor’s recommendation.8Justia. Arkansas Code 26-52-406 – Prescription Drugs and Oxygen
Prosthetic devices prescribed by a physician are exempt from all state and local sales and use taxes, and the exemption covers repair and replacement parts. The prescription must be written before the sale. Corrective eyeglasses, contact lenses, and dental prostheses do not qualify. Durable medical equipment, mobility-enhancing equipment, and disposable medical supplies also fall under the exemption when prescribed.9FindLaw. Arkansas Code 26-52-433 – Durable Medical Equipment, Mobility Enhancing Equipment, Prosthetic Devices, and Disposable Medical Supplies
Farm Inputs
Commercial farmers can buy seeds used to produce agricultural products, fertilizers, agricultural limestone, and agricultural chemicals free of sales tax. Farm machinery and equipment used exclusively and directly in the commercial production of food or fiber is also exempt.10Arkansas Department of Finance and Administration. Commercial Farming Sales Tax Exemption Sellers should keep completed exemption certificates on file to back up untaxed sales if audited.
The August Sales Tax Holiday
Arkansas suspends both state and local sales taxes on qualifying items for two days each August. In 2026, the holiday runs from 12:01 a.m. Saturday, August 1 through 11:59 p.m. Sunday, August 2.11Arkansas Department of Finance and Administration. Arkansas Sales Tax Holiday – August 1 and 2, 2026 Instructions Qualifying purchases:
- Clothing and footwear priced under $100 per item
- Clothing accessories and equipment (including jewelry and cosmetics) priced under $50 per item
- School supplies, school art supplies, and school instructional materials, with no price cap
- Electronic devices commonly used by students, with no price cap
For a family in Bryant paying the 9.5% combined rate, running $500 of back-to-school shopping through the holiday saves about $47.50.11Arkansas Department of Finance and Administration. Arkansas Sales Tax Holiday – August 1 and 2, 2026 Instructions
Use Tax on Out-of-State Purchases
When an out-of-state seller doesn’t collect Arkansas sales tax, you owe compensating use tax at the same 6.5% state rate plus any applicable city tax for your address.4Arkansas Economic Development Commission. Sales and Use Tax This most often comes up on purchases from smaller online retailers that haven’t crossed Arkansas’s collection thresholds. Individual consumers report and pay use tax on their state income tax return.
If You Sell in Saline County
Any business making taxable sales here needs a Sales and Use Tax Permit from the Arkansas Department of Finance and Administration before the first sale. Registration goes through the state’s online portal and asks for your Federal Employer Identification Number (or Social Security Number for sole proprietors), legal business name, the physical sales address, and a description of your business activity. You pick a filing frequency based on expected monthly volume, and the permit must be displayed at the business location once issued.12Arkansas.gov. Arkansas Taxpayer Access Point (ATAP)
Returns are filed through the Arkansas Taxpayer Access Point (ATAP), where you report gross receipts, calculate tax at the applicable combined rates, and pay by ACH debit or credit card. Paper filing to the Department of Finance and Administration is still available.12Arkansas.gov. Arkansas Taxpayer Access Point (ATAP)
File on time and you keep a vendor discount of 2% of the tax collected, capped at $1,000 per month. The same 2% cap applies separately to each city and county account reported. File or pay late and it costs more than the discount is worth: 5% of the tax owed for each month a return is unfiled, up to 35%, with the same structure for late payments capped at 35%. Arkansas does not stack the two penalties on the same balance. Either can be waived on a showing of reasonable cause rather than willful neglect.13Code of Arkansas Rules. 26 CAR 30-1218 – Penalties
Remote sellers and marketplace facilitators must register and collect Arkansas sales tax once their sales of tangible personal property, taxable services, digital codes, or specified digital products delivered into Arkansas exceed $100,000 or 200 transactions in the current or previous calendar year.14Arkansas Department of Finance and Administration. Remote Sellers and Marketplace Facilitators After crossing either threshold, you collect the correct combined rate for each Saline County delivery address, factoring in the appropriate city tax, and remit to the state. Platforms like Amazon and Etsy generally handle collection for their third-party sellers; sell through your own site and the obligation is yours.