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Sales and Use Tax Section
Local Tax Rates by City | July 2009
 
Description Links
Local City Tax Rates Table Download PDF XLS
 
Name Code Date Rate County Recent Action
Alexander*(3) 60-02 10/01/05 2.000% Pulaski -
Alma 17-01 01/01/99 2.000% Crawford -
Almyra 01-05 01/01/05 1.000% Arkansas -
Alpena 05-02 01/01/06 1.000% Boone -
Altheimer 35-05 08/01/88 1.000% Jefferson -
Altus 24-04 01/01/89 1.000% Franklin -
Amity 10-04 10/01/96 1.500% Clark -
Arkadelphia 10-02 11/01/05 1.000% Clark -
Ash Flat *(3) 67-02 10/01/02 1.375% Sharp -
Ashdown 41-01 01/01/98 2.000% Little River -
Atkins 58-02 10/01/07 2.000% Pope -
Augusta 74-02 10/01/95 1.000% Woodruff -
Austin 43-02 10/01/08 1.000% Lonoke Enacted
Avoca 04-13 05/01/88 1.000% Benton -
Bald Knob 73-17 07/01/09 2.500% White Decreased
Barling 65-04 01/01/04 1.000% Sebastian -
Batesville 32-01 07/01/09 1.125% Independence Increased
Bauxite 62-04 10/01/07 1.500% Saline -
Bearden 52-04 03/01/90 1.000% Ouachita -
Beebe 73-02 09/01/86 1.000% White -
Beedeville 34-05 01/01/07 0.500% Jackson -
Belleville 75-06 10/01/04 1.000% Yell -
Benton (city) 62-03 01/01/99 1.500% Saline -
Bentonville 04-03 10/01/03 2.000% Benton -
Berryville 08-02 01/01/02 1.500% Carroll -
Bethel Heights 04-04 10/01/07 2.500% Benton -
Black Rock 38-03 10/01/92 1.000% Lawrence -
Blevins 29-02 01/01/09 1.500% Hempstead Enacted
Blue Mountain 42-01 10/01/92 1.000% Logan -
Blytheville 47-05 07/01/09 1.250% Mississippi Increased
Bonanza 65-06 01/01/02 1.000% Sebastian -
Booneville 42-10 10/01/02 2.000% Logan -
Bradley (city) 37-01 09/01/91 2.000% Lafayette -
Branch 24-02 01/01/89 1.000% Franklin -
Briarcliff 03-09 07/01/08 1.000% Baxter Enacted
Brinkley 48-02 08/01/89 2.000% Monroe -
Bryant 62-01 10/01/06 3.000% Saline -
Bull Shoals 45-01 04/01/83 1.000% Marion -
Cabot 43-11 05/01/99 2.000% Lonoke -
Caddo Valley 10-01 04/01/09 2.000% Clark Increased
Calico Rock 33-03 10/01/97 2.000% Izard -
Camden 52-01 01/01/08 1.750% Ouachita Increased
Carlisle 43-04 10/01/08 1.250% Lonoke Increased
Cave Springs 04-11 01/01/85 1.000% Benton -
Centerton 04-09 10/01/99 2.000% Benton -
Charleston 24-05 04/01/04 1.500% Franklin -
Cherry Valley 19-01 04/01/09 1.000% Cross Increased
Chidester 52-05 01/01/02 2.000% Ouachita -
Clarendon 48-01 04/01/09 2.000% Monroe Increased
Clarksville 36-01 10/01/03 1.000% Johnson -
Clinton 71-03 01/01/97 1.000% Van Buren -
Conway (city) 23-01 10/01/01 1.750% Faulkner -
Corning 11-01 10/01/08 1.750% Clay Decreased
Cotter 03-02 10/01/99 2.000% Baxter -
Cotton Plant 74-01 11/01/84 1.000% Woodruff -
Cove 57-02 04/01/09 2.000% Polk Increased
Crossett 02-01 07/01/03 2.750% Ashley -
Danville 75-04 01/01/98 1.500% Yell -
Dardanelle 75-02 09/01/99 2.000% Yell -
De Queen 66-01 07/01/05 1.000% Sevier -
Decatur 04-05 03/01/83 1.000% Benton -
Dermott 09-03 04/01/08 2.000% Chicot Decreased
Des Arc 59-03 09/01/93 1.000% Prairie -
DeValls Bluff 59-04 01/01/03 1.000% Prairie -
DeWitt 01-02 01/01/09 2.500% Arkansas Decreased
Diamond City 05-15 10/01/97 1.000% Boone -
Diaz 34-07 04/01/09 1.000% Jackson Enacted
Dierks 31-02 09/01/88 1.000% Howard -
Dover 58-03 06/01/93 1.000% Pope -
Dumas 21-03 01/01/07 2.500% Desha -
Dyer 17-07 04/01/95 1.000% Crawford -
Earle 18-03 01/01/01 2.000% Crittenden -
East Camden 52-03 12/01/87 1.000% Ouachita -
El Dorado 70-02 07/01/07 1.250% Union -
Elkins 72-02 01/01/09 2.000% Washington Increased
Elm Springs*(3) 72-03 04/01/04 1.000% Washington -
England 43-06 10/01/06 3.000% Lonoke -
Etowah 47-17 01/01/00 1.000% Mississippi -
Eudora 09-02 10/01/96 2.000% Chicot -
Eureka Springs 08-01 04/01/03 2.250% Carroll -
Fairfield Bay *(3) 71-04 04/01/01 1.500% Van Buren -
Farmington 72-16 03/01/05 2.000% Washington -
Fayetteville 72-14 01/01/07 2.000% Washington -
Flippin 45-02 08/01/93 1.000% Marion -
Fordyce 20-02 11/01/04 1.500% Dallas -
Foreman 41-07 07/01/95 1.000% Little River -
Forrest City 68-02 12/01/82 1.000% St. Francis -
Fort Smith 65-01 05/01/01 2.000% Sebastian -
Fouke 46-02 05/01/82 1.000% Miller -
Fountain Hill 02-02 01/01/95 1.000% Ashley -
Franklin (city) 33-05 01/01/89 1.000% Izard -
Garfield 04-14 07/01/01 1.000% Benton -
Garland (city) 46-01 09/01/81 1.000% Miller -
Gassville 03-03 10/01/01 2.000% Baxter -
Gentry 04-06 10/01/02 1.625% Benton -
Gilbert 64-01 12/01/93 1.000% Searcy -
Gillett 01-04 04/01/06 2.000% Arkansas -
Gillham 66-03 01/01/03 1.000% Sevier -
Gilmore 18-06 01/01/98 1.000% Crittenden -
Glenwood 55-04 01/01/98 1.500% Pike -
Gosnell 47-09 07/01/03 1.500% Mississippi -
Gould 40-02 12/01/88 1.000% Lincoln -
Grady 40-03 07/01/98 1.000% Lincoln -
Gravette 04-07 07/01/09 1.250% Benton Decreased
Green Forest 08-03 04/01/00 1.000% Carroll -
Greenbrier 23-03 01/01/07 2.000% Faulkner -
Greenland 72-06 07/01/09 2.000% Washington Increased
Greenwood 65-05 01/01/07 1.750% Sebastian -
Guion 33-07 04/01/92 1.000% Izard -
Gurdon 10-03 09/01/04 2.250% Clark -
Guy 23-07 01/01/06 2.000% Faulkner -
Hackett 65-09 01/01/03 1.000% Sebastian -
Hamburg 02-03 06/01/92 1.000% Ashley -
Hardy 67-01 09/01/81 1.000% Sharp -
Harrisburg 56-03 11/01/92 1.000% Poinsett -
Harrison 05-12 10/01/02 0.750% Boone -
Haskell 62-05 04/01/09 1.000% Saline Enacted
Hatfield 57-04 07/01/93 1.000% Polk -
Havana 75-07 10/01/04 1.000% Yell -
Hazen 59-01 01/01/03 2.000% Prairie -
Heber Springs 12-03 07/01/06 1.000% Cleburne -
Helena-West Helena 54-07 07/01/07 2.000% Phillips -
Hermitage 06-02 10/01/95 1.000% Bradley -
Highfill 04-16 10/01/02 2.000% Benton -
Highland 67-09 10/01/02 1.500% Sharp -
Holly Grove 48-03 01/01/98 2.000% Monroe -
Hope 29-01 02/01/88 1.000% Hempstead -
Horseshoe Bend *(3) 33-01 01/01/99 2.000% Izard -
Hot Springs 26-01 06/01/07 1.500% Garland -
Hoxie 38-05 01/01/92 1.000% Lawrence -
Hughes 68-01 01/01/82 1.000% St. Francis -
Humphrey*(3) 01-03 12/01/87 1.000% Arkansas -
Huntington 65-02 01/01/98 1.500% Sebastian -
Huntsville 44-01 05/01/89 1.000% Madison -
Jacksonville 60-04 01/01/04 2.000% Pulaski -
Jasper 51-01 01/01/04 2.000% Newton -
Jennette 18-08 07/01/99 1.000% Crittenden -
Johnson City 72-07 10/01/05 2.000% Washington -
Joiner 47-10 01/01/08 1.250% Mississippi Enacted
Jonesboro 16-11 10/01/00 1.000% Craighead -
Keiser 47-02 02/01/91 1.000% Mississippi -
Keo 43-08 01/01/99 1.000% Lonoke -
Kibler 17-05 05/01/92 1.000% Crawford -
Kingsland 13-02 07/01/99 1.000% Cleveland -
Lake City 16-09 01/01/09 - Craighead Rescinded
Lake Village 09-01 01/01/98 2.000% Chicot -
Lakeview 03-05 08/01/84 1.000% Baxter -
Lamar 36-05 10/01/06 1.000% Johnson -
Lepanto 56-01 04/01/07 1.750% Poinsett -
Leslie 64-02 01/01/01 1.000% Searcy -
Lewisville 37-04 10/01/02 1.000% Lafayette -
Lincoln 72-15 10/01/99 1.000% Washington -
Little Flock 04-17 01/01/05 1.000% Benton -
Little Rock 60-05 02/01/94 0.500% Pulaski -
Lonoke 43-09 07/01/00 2.000% Lonoke -
Lowell 04-08 01/01/04 2.000% Benton -
Luxora 47-12 07/01/98 1.000% Mississippi -
Madison 68-05 12/01/89 1.000% St. Francis -
Magazine 42-04 01/01/09 2.000% Logan Increased
Magnolia 14-03 07/01/07 2.125% Columbia -
Malvern 30-01 01/01/09 1.000% Hot Spring Decreased
Mammoth Spring 25-01 06/01/82 1.000% Fulton -
Manila 47-13 07/01/09 0.750% Mississippi Decreased
Mansfield *(3) 65-03 01/01/07 2.500% Sebastian -
Marianna 39-01 07/01/07 2.000% Lee -
Marion 18-01 09/01/91 2.000% Crittenden -
Marked Tree 56-04 10/01/07 2.000% Poinsett -
Marshall 64-03 10/01/99 0.500% Searcy -
Marvell 54-05 10/01/08 2.000% Phillips Enacted
Maumelle 60-06 04/01/04 1.000% Pulaski -
Mayflower 23-02 10/01/08 2.000% Faulkner Increased
McCrory 74-04 10/01/03 1.000% Woodruff -
McGehee 21-01 07/01/07 3.000% Desha -
Melbourne 33-02 04/01/02 1.000% Izard -
Mena 57-01 05/01/97 1.000% Polk -
Menifee 15-02 01/01/09 3.000% Conway Increased
Mineral Springs 31-03 08/01/90 1.000% Howard -
Monticello 22-01 08/01/87 1.000% Drew -
Moro 39-05 08/01/91 1.000% Lee -
Morrilton 15-01 04/01/87 1.000% Conway -
Mount Ida 49-05 12/01/94 1.000% Montgomery -
Mountain Home 03-01 07/01/81 1.000% Baxter -
Mountain Pine 26-03 01/01/04 - Garland -
Mountain View 69-01 09/01/05 2.000% Stone -
Mountainburg 17-04 01/01/00 2.500% Crawford -
Mulberry 17-03 01/01/98 2.000% Crawford -
Murfreesboro 55-05 10/01/99 1.500% Pike -
Nashville 31-01 01/01/86 1.000% Howard -
Newport 34-01 04/01/02 1.500% Jackson -
Norfork 03-04 07/01/03 1.000% Baxter -
Norman 49-03 07/01/08 1.000% Montgomery Enacted
North Little Rock 60-01 10/01/07 1.000% Pulaski -
Oak Grove 08-13 02/01/95 1.000% Carroll -
Ola 75-03 04/01/94 1.000% Yell -
Oppelo 15-03 01/01/93 1.000% Conway -
Osceola 47-01 07/01/87 1.000% Mississippi -
Oxford 33-06 04/01/91 1.000% Izard -
Ozark 24-07 08/01/93 1.000% Franklin -
Palestine 68-04 03/01/88 1.000% St. Francis -
Paragould 28-05 07/01/01 1.000% Greene -
Paris 42-06 07/01/00 0.500% Logan -
Patmos 29-08 10/01/93 1.000% Hempstead -
Patterson 74-05 07/01/06 1.000% Woodruff -
Pea Ridge 04-10 06/01/84 1.000% Benton -
Perla 30-02 01/01/84 1.000% Hot Spring -
Perryville 53-07 01/01/03 1.000% Perry -
Piggott 11-03 10/01/01 1.000% Clay -
Pine Bluff 35-01 08/01/83 1.000% Jefferson -
Pineville 33-04 01/01/89 1.000% Izard -
Plainview 75-01 06/01/92 1.000% Yell -
Plumerville 15-04 01/01/03 1.000% Conway -
Pocahontas 61-04 10/01/07 1.000% Randolph -
Portia 38-09 10/01/99 1.000% Lawrence -
Pottsville 58-06 04/01/09 1.500% Pope Increased
Prairie Grove 72-09 01/01/06 2.250% Washington -
Prescott 50-01 07/01/09 1.000% Nevada Decreased
Pyatt 45-03 07/01/09 0.500% Marion Enacted
Quitman *(3) 12-05 10/01/07 1.500% Cleburne -
Ravenden 38-11 01/01/03 1.000% Lawrence -
Rector 11-02 07/01/04 2.000% Clay -
Redfield 35-04 04/01/99 1.000% Jefferson -
Rison 13-01 02/01/88 1.000% Cleveland -
Rockport 30-03 10/01/86 1.000% Hot Spring -
Roe 48-04 03/01/93 1.000% Monroe -
Rogers 04-02 01/01/98 2.000% Benton -
Rose Bud 73-01 04/01/09 2.000% White Increased
Russellville 58-01 01/01/98 1.500% Pope -
Salem 25-02 09/01/83 1.000% Fulton -
Searcy (city) 73-15 07/01/06 0.500% White -
Shannon Hills 62-02 11/01/83 1.000% Saline -
Sheridan 27-01 01/01/98 2.000% Grant -
Sherrill 35-07 04/01/03 1.000% Jefferson -
Sherwood 60-07 04/01/05 1.000% Pulaski -
Shirley 71-01 09/01/87 1.000% Van Buren -
Siloam Springs 04-01 07/01/06 2.000% Benton -
Sparkman 20-01 01/01/85 1.000% Dallas -
Springdale*(3) 72-10 10/01/03 2.000% Washington -
Springtown 04-21 07/01/05 1.000% Benton -
St. Charles 01-06 07/01/03 2.000% Arkansas -
Stamps 37-02 01/01/98 1.000% Lafayette -
Star City 40-01 06/01/99 2.000% Lincoln -
Stephens 52-02 11/01/86 1.000% Ouachita -
Stuttgart 01-01 06/01/86 2.000% Arkansas -
Sulphur Springs 04-12 01/01/85 1.000% Benton -
Summit 45-04 09/01/93 1.000% Marion -
Sunset 18-10 04/01/07 3.000% Crittenden -
Swifton 34-09 04/01/01 1.000% Jackson -
Taylor 14-04 07/01/05 2.000% Columbia -
Texarkana * 46-13 01/01/08 2.500% Miller Changed
Thornton 07-03 01/01/96 1.000% Calhoun -
Tontitown 72-11 10/01/05 2.000% Washington -
Trumann 56-05 01/01/90 1.000% Poinsett -
Tuckerman 34-02 10/01/06 1.250% Jackson -
Turrell 18-11 04/01/99 2.000% Crittenden -
Twin Groves 23-11 04/01/01 1.000% Faulkner -
Tyronza 56-06 10/01/07 1.000% Poinsett -
Van Buren 17-02 04/01/08 1.000% Crawford Decreased
Vandervoort 57-05 01/01/07 1.000% Polk -
Vilonia 23-04 04/01/09 2.500% Faulkner Increased
Viola 25-03 02/01/89 1.000% Fulton -
Wabbaseka 35-02 01/01/85 1.000% Jefferson -
Waldenburg 56-09 09/01/06 2.000% Poinsett -
Waldron 63-01 09/01/02 1.000% Scott -
Walnut Ridge 38-01 04/01/89 1.000% Lawrence -
Ward 43-10 01/01/96 1.000% Lonoke -
Warren 06-03 09/01/94 1.000% Bradley -
Washington 29-10 09/01/93 1.000% Hempstead -
Weiner 56-08 04/01/01 1.000% Poinsett -
West Fork 72-12 10/01/97 2.000% Washington -
West Memphis 18-02 01/01/02 1.500% Crittenden -
Wheatley 68-03 12/01/91 1.000% St. Francis -
White Hall 35-03 03/01/85 1.000% Jefferson -
Wickes 57-07 02/01/95 1.000% Polk -
Wiederkehr Village 24-03 01/01/89 1.000% Franklin -
Wilton 41-04 01/01/91 1.000% Little River -
Yellville 45-05 01/01/90 1.000% Marion -
 
State Rate - Effective March 1, 2004
 
* The following cities with a City sales and use tax cross county lines.
  • The City of Alexander - Pulaski County. and Saline County
  • The City of Ash Flat- Sharp County and Fulton County
  • The City of Elm Springs- Washington County and Benton County
  • The City of Fairfield Bay - Van Buren County and Cleburne County
  • The City of Horseshoe Bend- Izard County, Fulton County and Sharp County
  • The City of Humphrey - Arkansas County and Jefferson County
  • The City of Mansfield - Sebastian County and Scott County
  • The City of Quitman - Cleburne County and Faulkner County
  • The City of Springdale - Washington County and Benton County
Effective January 01, 2008, the city of Texarkana has only one local tax code (46-13) with a rate of 2.500%.

Report county taxes separately from city taxes on the Excise Tax Reporting Form ET-400.
 
How to Contact Sales and Use Tax Unit
Description Telephone
Accounts Receivable Unit 501-682-7924
General Information 501-682-7104
FAX -Sales & Use Tax 501-682-7904
Apply for a Permit 501-682-1895
Electronic Fund Transfers/Prepayments Unit 501-682-7105
 
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