Are information services taxable in Arkansas?
No. Arkansas has no information-service entry in its list of taxable services, and its revenue office has said data access and evaluation are not taxable services.
| Short answer | Not taxable |
|---|---|
| Authority | A.C.A. 26-52-301; DFA Op. 20170822; DFA Op. 20190306 |
| Last reviewed | 2026-09-30 |
Why
A.C.A. 26-52-301 lists the services Arkansas taxes, and information services are not among them.
Department of Finance and Administration opinion 20170822 says data collection, retrieval, access and evaluation are not taxable services. Opinion 20190306 adds that digital newspapers, journals, periodicals and academic databases are neither tangible property nor specified digital products.
Business vs. consumer buyers
Because Arkansas does not tax this category, buyer type does not change the answer.
Where the line is
- DFA opinions bind only the taxpayer who requested them.
- E-books, digital audio and digital video are taxable digital products.
How AgentTax classifies information services
Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.
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Open the calculatorFrequently asked questions
- Are online databases taxable in Arkansas?
- No. DFA opinion 20190306 says academic databases and digital periodicals are neither tangible property nor specified digital products.
Related
- All Arkansas digital tax answers
- Are digital goods taxable in Arkansas?
- Information services: every state we cover
- Are information services taxable in California?
- Are information services taxable in Connecticut?
- Are information services taxable in Florida?
- Are information services taxable in Georgia?
- Are information services taxable in Idaho?
- Are information services taxable in Illinois?
Sources
- A.C.A. 26-52-301
- DFA Op. 20170822
- DFA Op. 20190306
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.