A business's sales tax filing frequency in Arkansas is determined based on the amount of sales tax collected over a specific period. The Arkansas Department of Finance and Administration (DFA) categorizes businesses into different filing frequencies:

1. Monthly Filing: Required for businesses that consistently collect a significant amount of sales tax, typically larger businesses with high sales volumes. Monthly returns are due by the 20th of the following month.

2. Quarterly Filing: Applicable to businesses that collect moderate amounts of sales tax, qualifying for quarterly filing. Returns are due by the 20th day of the month following the end of each quarter (March 31, June 30, September 30, December 31).

3. Annual Filing: Suitable for smaller or seasonal businesses with minimal sales tax collection. Annual returns cover the entire calendar year and are due by January 20th of the following year.

The DFA assesses the business’s average monthly tax liability to assign the appropriate filing frequency, ensuring timely reporting and remittance based on the scale of sales activity.