As of June 2015, the sales tax rate for Arkansas is 6.5 percent, according to the Arkansas Department of Finance and Administration. The state offers sales tax holidays, enabling consumers to purchase clothing, school and art supplies, and instructional materials without paying state and local sales and use taxes.
Retailers must take part in the tax holiday and are prohibited from charging tax on items included in the tax-exempt categories, notes the Arkansas Department of Finance and Administration. The state sales tax holidays began in 2012, and the sales tax rate took effect on July 1, 2013. Arkansas generated about 48 percent of its revenue from state sales taxes in 2014, according to Governing.