Arkansas Sales Tax Calculations: State, County & Municipal Surtaxes
Calculating retail sales tax or performing reverse tax extraction in the State of Arkansas requires combining the state baseline rate of 6.50% with local county and municipal sales taxes, which frequently push the total combined sales tax rate to between 8.50% and 11.50%.
The Arkansas Combined Sales Tax Formulas
Combined Rate = 6.50% State Base + County Tax Rate + City Tax Rate
Sales Tax Owed = Pre-Tax Purchase Price × Combined Rate
Reverse Base Extraction = Gross Receipt Total ÷ (1 + Combined Rate)
Sample Major Arkansas City Combined Rates
| Jurisdiction | State Rate | County + City Rate | Total Combined Rate |
|---|---|---|---|
| Little Rock (Pulaski County) | 6.50% | 2.50% | 9.00% |
| Fayetteville (Washington County) | 6.50% | 3.25% | 9.75% |
| Fort Smith (Sebastian County) | 6.50% | 3.25% | 9.75% |




