AR Arkansas nexus threshold
Arkansas nexus threshold: $100,000 in sales or 200 transactions
Included transactions:
- Aggregated sales of taxable tangible personal property or services
- Taxable services
- Digital codes
- Specified digital products subject to Arkansas sales or use tax delivered into a state
Excluded transactions:
- Exempt sales
- Exempt services
- Sales made through a registered marketplace
Effective date:
July 1, 2019
Evaluation period:
Current or previous calendar year
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