Japan’s ruling coalition agreed in December 2025 to an outline of 2026 tax reform proposals covering corporate, international, consumption, and individual tax. The proposals include amendments to Pillar Two global minimum tax rules and new measures for consumption tax, R&D credits, and domestic production incentives. The outline is indicative and subject to legislative approval.

This guide outlines Arkansas’s statewide sales and use tax rate of 6.5%, economic nexus thresholds, prepayment obligations for high‑volume sellers, and the state’s participation in the Streamlined Sales Tax initiative. It also covers exemption certificates, filing methods, and the destination‑based sourcing rule.