Beginning January 1, 2008, there are several changes to Arkansas sales and use tax law that will affect Arkansas businesses. From this date forward, if your business makes a retail sale of property and delivers the tangible property through common carrier, your truck, mail, or by any other shipping or delivery method to your customer, you will charge the state, county, and city taxes based on where the purchaser takes receipt or delivery.

The terms "receive" and "receipt" mean taking possession of tangible personal property or making first use of services. The terms do not include possession by a shipping company on behalf of a purchaser.

All Arkansas city and county sales tax rates are available on the Department of Finance and Administration's website at http://www.arkansas.gov/dfa/ . By clicking on the Sales and Use Taxes link you will see a link provided for local rates by city and by county.

More detailed information on these sales and use tax changes are available at:

http://www.arkansas.gov/dfa/excise_tax_v2/salestax/notices/08_sales_use_...

... or by calling the Arkansas Department of Finance and Administration's Sales and Use Tax Section at: (501) 682-7104.