Sales Tax Rates

The sales tax on purchases made within the City limits is collected by the State of Arkansas who, in turn, passes back earmarked amounts to local governments such as counties and cities. The total sales tax rate is controlled by the following 3 entities and their individual sales tax rates:
  • City of Fayetteville - 2.00%
  • Washington County - 1.25%
  • State of Arkansas - 6.50%
  • TOTAL: 9.75%

Hotel/Motel/Restaurant (HMR) Tax


In addition to the taxes listed above, the City of Fayetteville currently has a 2.00% Hotel/Motel Restaurant (HMR) tax on establishments engaged in the business of renting, leasing or otherwise furnishing hotel or motel accommodations, or selling prepared food for consumption, on or off premises.
  • City of Fayetteville - 2.00%
  • Washington County - 1.25%
  • State of Arkansas - 6.50%
  • Hotel/Motel/Restaurant Tax - 2.00% - paid directly to the City of Fayetteville
  • TOTAL: 11.75%
If you have specific questions about the State of Arkansas Tax, you may contact the State Sales Tax Division. If you have questions concerning the HMR tax, you may contact the City of Fayetteville Accounting Division at 479-575-8281.