Filing your Arkansas sales tax return is simple with the state’s online system. You can file and pay directly through the Arkansas Taxpayer Access Point (ATAP), as long as your business is registered to collect and remit sales tax.
This guide walks you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Arkansas’ sales tax rules.
What You Need Before Filing
Before filing your Arkansas sales tax return, prepare the following information and documents:- Arkansas Taxpayer Account Number (Sales Tax Permit): You’ll need your sales and use tax account number to file. This number is issued when you register with the Arkansas DFA.
- ATAP Log-in Credentials: Filing is done through ATAP, so make sure you have your username and password. If you’re a new user, you’ll need to create your account.
- Sales Records: Collect gross sales, taxable sales, and deductions for the reporting period. This includes sales from all platforms (e.g., Shopify, Amazon, or in-person transactions).
- Local Sales Data: Arkansas requires you to report sales by city or county. Be ready to enter local codes and amounts when filing.
- Bank Account Details: If paying by ACH debit through ATAP, please have your routing and account numbers ready.
- Filing Frequency Schedule: Most Arkansas businesses file monthly, but some may qualify for quarterly, semiannual, or annual filing, depending on their tax liability.
Step-by-Step: How to File Arkansas Sales Tax Online
The Arkansas online filing process is a straightforward sequence of data entry and review steps. While the interface may change slightly over time, the core workflow remains the same.Step 1. Go to the Arkansas Taxpayer Access Point (ATAP) portal.
Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable.
Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify).
Step 4. On the Summary page, click View Return and choose the period you’re filing for.
Step 5. Review the return details to confirm you selected the correct reporting period, then click Next.
Step 6. Input your Total Sales based on your Shopify or POS tax report, then click Next.
Step 7. Enter the corresponding sales amounts for each county or city according to your report, then click Next.
Step 8. Review all information carefully on the summary screen to ensure accuracy, then click Submit.
Step 9. Enter your Client’s Bank Details for payment and confirm submission by clicking Submit again.
Step 10. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: You can always click “Save and Submit Later” if you need to pause during the filing process to avoid losing progress.
Due Dates
Arkansas sales tax returns and payments are generally due on the 20th of the month following the reporting period. If the 20th falls on a weekend or state holiday, the deadline is extended to the next business day. Your filing frequency is assigned by the Arkansas Department of Finance and Administration (DFA) based on your total tax liability from the previous year. The DFA will notify you of your assigned frequency.- Monthly: This is the default for most businesses with significant tax liability. Returns are due on the 20th of the following month.
- Quarterly: This frequency may be assigned to businesses with a moderate amount of tax liability.
- Semi-Annual: This is a less common frequency assigned in specific circumstances for businesses with very low tax liability.
- Annual: This frequency is assigned to businesses with minimal tax liability.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Anually | Low-volume sellers (collecting less than $25 in tax per month) | Calendar year | January 20 of the following year |
| Monthly | Most businesses collect more than $200 in tax per month | Monthly | 20th of the following month (adjusted to next business day if needed) |
| Quarterly | Moderate-volume sellers (collecting between $25 and $200 per month) |
|
April 20, July 20, October 20, January 20 of following year |
Timely Filing Discount
Arkansas provides an incentive for businesses that file and pay their sales tax on time:- Discount Rate: 2% of the state sales tax due when returned by the deadline
- Monthly Cap: The discount is capped at $1,000 per month.
- Local Taxes: Some local jurisdictions also offer a 2% discount with their own separate caps.
- Legal Basis: This discount mechanism is authorized under Arkansas Code § 26‑52‑503, which allows for a reduction in gross tax remittance if submitted timely.
Filing Amended Returns
Sometimes mistakes happen when filing your Arkansas sales tax return. If you realize that you entered incorrect information or need to update your filing, you can amend your return through the Arkansas Taxpayer Access Point (ATAP).- Log in to ATAP: Go to Arkansas Taxpayer Access Point (ATAP) and sign in with your username and password.
- Select Your Account: On your dashboard, choose the correct Sales and Use Tax account.
- Choose the Period to Amend: Under “Periods,” select the return you need to correct. Then, click “File or Amend a Return.”
- Enter Corrected Information: Update your gross sales, deductions, or local reporting data as needed. Make sure the revised figures match your records.
- Attach Documentation if Needed: If your federal return was adjusted by the IRS or you are changing key details like deductions, Arkansas may require supporting documents.
Refunds
If you overpaid sales tax to Arkansas, the state allows you to claim a refund through an amended return filed on ATAP or by submitting a verified claim. Here’s how to proceed:- File an Amended Return. If you already have a filed return for the period you need to correct, submitting an amended return via ATAP is the preferred and most streamlined method. This method is used to accurately reflect your corrected sales tax liability.
- Submit a Verified Claim for Refund. If your situation requires a separate claim, such as when you need to provide extensive documentation for an overpayment or a refund of tax paid to a vendor, you may need to file a verified claim for a refund. This is in accordance with Arkansas Tax Procedure.
- Submit Supporting Documentation: Attach copies of invoices, refund ledgers, proof of tax paid, or any documents validating the overpayment or adjustment. Arkansas tax rules clarify that claims must be well-supported and organized, and a paper claim for sales tax is typically filed using the “Claim for Refund” form.
- Check the Status of Your Refund. Once submitted, you can track your refund using ATAP’s “Check Refund Status” tool. Most electronically filed claims are processed within 21 business days, while paper submissions may take up to 10 weeks.
Filing Zero Returns in Arkansas
Even if your business has no taxable sales for the reporting period, you’re still required to file a zero return:- Log in to Arkansas Taxpayer Access Point (ATAP).
- Select the correct filing period.
- Enter “0” for gross sales and deductions.
- Submit the return and save your confirmation.
Other Filing Methods in Arkansas
While electronic filing via ATAP is the standard, Arkansas allows other filing methods:- ACH Credit Payments: Initiated through your bank using the CCD+TXP format. This is a payment method only and does not replace the need to file your return. You must still file your return separately, either through ATAP or another authorized method.
- Third-Party Preparers: You can authorize a CPA or tax service provider to file returns on your behalf using ATAP. This is done by giving them third-party access to your ATAP account.
- Paper Filing: This is very limited. Arkansas strongly encourages electronic filing. The Department of Finance and Administration (DFA) will not send out blank paper forms automatically. You must call the DFA’s Sales and Use Tax section to request that a form be mailed to you.
- File with TaxHero – Let TaxHero’s team of experts handle your Arkansas sales tax filings for you. We’ll prepare, file, and manage your returns accurately and on time so you can focus on running your business.