Arkansas restaurant tax calculator
Enter a food subtotal and a bar subtotal and see why they are not taxed the same way.
This calculator applies the correct combined rates to prepared food and to mixed drinks separately, because Arkansas does not tax them the same way. In Little Rock food is 10.625% and mixed drinks are 32.625%. In Fayetteville food is 11.75% and spirits are 16.75% while beer and wine stay at the food rate. Rates verified against the city and Arkansas DFA on 29 July 2026.
Work out the tax on a mixed ticket
Rates verified against the City of Little Rock, the City of Fayetteville and Arkansas DFA on 29 July 2026. General guidance, not tax advice.
Why does this need two subtotals?
Because a single blended rate is always wrong on a mixed ticket. The hospitality tax in Little Rock applies to prepared food and not to mixed drinks, while state and city mixed drink taxes apply to liquor and not to food. The two move in opposite directions.
So a point of sale needs separate tax groups, not one rate applied across the whole check. A menu programmed remotely against a generic Arkansas figure gets this wrong every time.
Which rates does this use?
Little Rock restaurant: 10.625% on prepared food, 32.625% on mixed drinks. Little Rock private club: 10.625% on food, 27.625% on mixed drinks. Fayetteville: 11.75% on prepared food and on beer and wine under 5% alcohol by weight, 16.75% on spirits.
These are the cities where we have verified the full stack against the primary source. We are not going to publish a rate for a city we have not checked, because a wrong tax figure is worse than no figure at all.
Questions restaurant owners ask
Is this calculator tax advice?
No. This is a working illustration of how the layers stack, built from published city and state rates. Rates change and local ordinances are amended. Confirm your own figures with the city, with Arkansas DFA and with your accountant before relying on them.
Why is my city not listed?
Because we have not yet verified its full rate stack against the primary source. We would rather show three cities we have checked than fifty we have guessed at. Tell us your city on the quote form and we will confirm your rates as part of programming your menu.
Does this handle beer differently from spirits?
In Fayetteville, yes, because its supplemental beverage tax excludes wine, beer and malt beverages under 5% alcohol by weight. Select Fayetteville and you will see a third input appear for beer and wine, which is taxed at the prepared food rate.
Vendor pricing and tax rates change without notice. Confirm current figures with the vendor, the city or your accountant before you rely on them. Not tax, legal or accounting advice.
Every number on this page traces to a primary source
- Little Rock prepared food and mixed drink rateslittlerock.gov / tax information
- Fayetteville HMR and supplemental beverage taxfayetteville-ar.gov / Sales Tax
- Arkansas state sales and use tax ratesdfa.arkansas.gov / sales use tax