菜单
Use this skill whenever asked about Arkansas sales and use tax. Trigger on phrases like "Arkansas sales tax", "AR sales tax", "DFA", "A.C.A. §26-52", "Arkansas grocery tax", "Arkansas SST". ALWAYS load us-sales-tax first.
默认使用会先检查来源的 Prompt；你也可以切换为直接命令，或下载本地副本。
决定是否安装前，请先阅读 SKILL.md，以及 SkillsMP 当前展示的配套文件。
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
直接命令不会经过审查 Prompt；运行前请先检查来源。
npx skills add https://github.com/TuYv/ccpm --skill ar-sales-tax命令会保持在同一行。复制前请横向滚动并检查完整内容。
想先保存到本地？可下载 SkillsMP 当前能够提供的文件。
基于 SOC 职业分类
正在显示 SKILL.md
| name | ar-sales-tax |
| description | Use this skill whenever asked about Arkansas sales and use tax. Trigger on phrases like "Arkansas sales tax", "AR sales tax", "DFA", "A.C.A. §26-52", "Arkansas grocery tax", "Arkansas SST". ALWAYS load us-sales-tax first. |
| license | AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content) |
| metadata | {"source":"openaccountants","jurisdiction":"US-AR","category":"tax","quality":"source-cited draft","openaccountants_url":"https://openaccountants.com/skills/ar-sales-tax","obligation":"CT"} |
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
| Field | Value |
|---|---|
| Jurisdiction | Arkansas |
| State rate | 6.50% |
| Grocery food state rate | 0.125% (reduced; local rates still apply at full rate) |
| Maximum combined rate | ~11.625% |
| Sourcing | Destination-based (SST) |
| Economic nexus | $100,000 OR 200 transactions |
| Tax authority | Arkansas Dept. of Finance and Administration |
| Portal | https://atap.arkansas.gov |
| SST member | Yes -- Full Member |
| Skill version | 2.0 |
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 6.50% | |
| Clothing | TAXABLE | No exemption |
| Grocery food (unprepared) | 0.125% state + full local | Reduced, not exempt |
| Prepared food | TAXABLE 6.50% | |
| SaaS | NOT TAXABLE | Not clearly taxed |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
Informational only. Review by qualified professional required before filing.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).