In Arkansas, shipping charges are subject to sales tax under the following conditions:

1. Shipping Included in Sales Price: If shipping charges are incorporated into the total sales price of the item and not separately stated, the entire amount, including shipping, is taxed.

2. Separately Stated Shipping Charges: Even if shipping charges are listed separately on the invoice, they are typically taxable as they are considered part of the overall transaction.

3. Delivery Services: Shipping charges for transporting tangible personal property directly to the customer are treated as part of the sale, hence taxable.

4. No Additional Services: Shipping must solely cover transportation without bundling other taxable services to be taxed as part of the sale.

Accurate invoicing and clear separation of shipping charges ensure compliance with Arkansas’s sales tax laws, preventing potential errors in tax collection and remittance.