Arkansas Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 20th day of the month.
• Other: Quarterly (due on 20th day of January, April, July and October), if monthly tax is less than $100, but more than $25; annually (due January 20), if monthly tax is $25 or less.
• Administration:
  Department of Finance and Administration
  Sales and Use Tax Section
  P.O. Box 1272
  Little Rock, AK 72203
  Phone: 501-682-7104