Deadline extended to pay restaurant sales tax in Arkansas

In response to the coronavirus pandemic, the state of Arkansas has delayed the payment of restaurant sales tax. Taxpayers in Arkansas may delay remitting restaurant sales tax and filing returns as follows:

  • Sales tax remittances and reports for sales tax collected in March, April and May 2021 are not due until June 30, 2021;
  • sales tax remittances and reports for sales tax collected in June, July, and August of 2021 are not due until September 20, 2021;
  • Sales tax remittances and reports for sales tax collected in September, October, and November of 2021 are not due until December 20, 2021; and
  • Sales tax remittances and reports for sales tax collected in December of 2021 and January and February of 2022 are not due until March 20, 2022.

If a taxpayer files the required returns and remits the required sales tax in the established time frames, no late fees or penalties will be assessed. Taxpayers also are eligible for discounts for early payment if they follow the schedule. These provisions expire March 20, 2022.