https://www.tax-brackets.org/arkansastaxforms/tax-instruction-booklet
MISCELLANEOUS DEDUCTIONS SUBJECT TO THE 2% AGI LIMITATION
LINE 20.
Enter unreimbursed employee business expenses. Arkansas recognizes the federal mileage allowance for computing business travel expenses. Attach Form AR2106. LINE 21. Other deductions include: Union or professional dues Tax return preparation fees Expenses for safety equipment Expenses of entertaining customers Tools and supplies Fees paid to employment agencies
https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/2019_AR2106_EmployeeBusinessExpenses.pdf