Are streaming subscriptions taxable in Arkansas?

Yes. Digital audio and video, including streaming subscriptions, are specified digital products under A.C.A. 26-52-301.

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Are digital goods taxable in Arkansas?

Taxable

Yes, for specified digital products. Arkansas taxes e-books, digital audio and digital video, including streaming subscriptions.

Short answer	Taxable (digital products)
Authority	A.C.A. 26-52-301
Last reviewed	2026-09-30

Why

A.C.A. 26-52-301(1)(B) and (3)(C)(iii) make e-books, digital audio and digital video specified digital products subject to tax, and the rule reaches streaming subscriptions as well as downloads.

Digital newspapers, journals and academic databases are not specified digital products in Arkansas.

Business vs. consumer buyers

AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.

Where the line is

Information products and databases are outside the digital products rule.

How AgentTax classifies digital goods

Downloads the buyer keeps: e-books, music, video, data files and other digital products transferred electronically. AgentTax routes downloads and data purchases to its digital good category.

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Frequently asked questions

Are streaming subscriptions taxable in Arkansas?: Yes. Digital audio and video, including streaming subscriptions, are specified digital products under A.C.A. 26-52-301.

Sources

A.C.A. 26-52-301

This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.