The sales tax rate in Benton, AR is 9.0%, combining a 6.5% Arkansas state tax and a 2.5% Benton city tax. Saline County’s 0.375% tax was rescinded effective October 1, 2025, so the county share is now zero.1Arkansas Department of Finance and Administration. Local Sales and Use Tax Rate Changes Restaurant meals and hotel stays carry additional local levies on top of that base rate.
How the 9.0% Breaks Down
- Arkansas state sales tax: 6.5%2Arkansas Department of Finance and Administration. Consumer Use Tax
- Saline County tax: 0% (rescinded October 1, 2025)
- Benton city tax: 2.5%
- Combined total: 9.0%
A few pockets within Benton mailing addresses fall inside overlapping special taxing districts with slightly different combined rates. If you’re registering a business or verifying a specific address, confirm the rate with the Arkansas Department of Finance and Administration.
Groceries Are No Longer Taxed by the State in 2026
Beginning January 1, 2026, Arkansas eliminated the state sales tax on food and food ingredients purchased for home consumption under the Grocery Tax Relief Act.3Governor of Arkansas. Governor Sanders Announces Grocery Tax Relief Act, Good Neighbor Act That removes the 6.5% state portion. Benton’s 2.5% city tax still applies, so groceries in Benton now ring up at 2.5% instead of 9.0%.
The exemption is limited to food sold for home consumption. Prepared food from restaurants, delis, and similar sellers is not included and stays taxable at the full rate plus hospitality taxes.
Restaurants: 10.5%
Benton adds a 1.5% hospitality tax, sometimes called the “hamburger tax,” to prepared food and beverages. Combined with the 9.0% base, restaurant meals and prepared takeout in Benton are taxed at 10.5%.4City of Benton. Tax Amounts With County Tax Added
Hotels: 12.5%
Overnight lodging carries the base 9.0%, the 1.5% hospitality tax, and an additional 2.0% tourism tax, for a combined rate of 12.5%.4City of Benton. Tax Amounts With County Tax Added Revenue funds local tourism promotion and economic development through the Benton Advertising and Promotion Commission.
Prescription Drugs Are Exempt
Prescription drugs and oxygen prescribed by a licensed physician are exempt from Arkansas sales tax and the compensating use tax, whether dispensed by a pharmacist, hospital, or physician.5Justia. Arkansas Code 26-52-406 – Prescription Drugs and Oxygen Free samples distributed from inventory are exempt as well.
Buying From Out of State
If an online seller, catalog, or out-of-state vendor doesn’t charge you Arkansas sales tax, you owe consumer use tax on the purchase when you bring it into the state. The state rate matches sales tax at 6.5%, with applicable local taxes on top.2Arkansas Department of Finance and Administration. Consumer Use Tax Most large retailers now collect Arkansas tax at checkout, but smaller sellers and private-party sales can still trigger the obligation.
If You’re Collecting the Tax as a Business
Before you sell anything taxable in Benton, you need a Sales and Use Tax Permit from the Arkansas Department of Finance and Administration. Registration runs through the state’s online portal and requires your Federal Employer Identification Number, business name, physical location, mailing address, and the names of partners or corporate officers.6Arkansas Department of Finance and Administration. Register for a Tax Account
The state assigns a filing frequency during registration based on projected sales volume. Most businesses file monthly. Lower-volume sellers may qualify for quarterly or annual filing.
Remote Seller Threshold
Out-of-state sellers must register once sales into Arkansas exceed $100,000 or 200 transactions in the current or previous calendar year, starting with the next transaction after either threshold is crossed.7Arkansas Department of Finance and Administration. Remote Sellers and Marketplace Facilitators Sales through a marketplace facilitator like Amazon or Etsy count toward the facilitator’s threshold, not the individual seller’s.
Filing and Deadlines
Monthly returns are due on the 20th of the following month, with a shift to the 21st or 22nd when the 20th falls on a weekend or holiday.8Arkansas Department of Finance and Administration. Due Dates Filing and payment go through the Arkansas Taxpayer Access Point.9Arkansas.gov. Arkansas Taxpayer Access Point (ATAP)
Late Penalties
Late returns carry a 5% penalty for the first month, plus another 5% for each additional month, capped at 35%.10Justia. Arkansas Code 26-18-208 – Additional Penalties and Tax The penalty covers both failure to file and failure to pay, but the state won’t stack both on the same return. Unpaid tax also accrues interest at 10% per year from the original due date.
The Timely Filing Discount
File and pay on time, and you keep 2% of the tax collected, up to $1,000 per month.11FindLaw. Arkansas Code Title 26 Taxation 26-52-512 The cap kicks in around $50,000 in monthly collections. Businesses with multiple permitted locations are still limited to $1,000 in aggregate per month, and filing even one day late forfeits the discount for that period.