Yes, you have to pay income tax. According to the state government:
"Any income you earn while not a resident of Texarkana, Arkansas, is taxable."
Source: Arkansas Department of Finance and Administration, "Border
exemption -- Texarkana, AR and TX,"
Arkansas' tax laws say you have to pay taxes on all otherwise
non-exempt income, no matter where that money is earned. If you pay
income taxes in another state, you can get a credit for them, but
since you don't have income tax withheld in Texas, you have to pay
Arkansas income tax on your earnings.
See: Arkansas Code Title 26, Chapter 51; ADFA, "Individual Income Tax
I hope this answer satisfies your needs. If not, please request clarification.
income taxes work another state