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Don't think that declining is necessarily correct right now. and here's a good report answer.

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It's complicated.
Wildly variable and I have compared the Northwestern most county in Arkansas with the two counties in Oklahoma nearest to the line. Adair County sales are low, Delaware County somewhat higher, perhaps impacted by lakeside property more than anything, and comparable to Benton County, home of WallyWorld Headquarters. No small number of people in Delaware County, in particular, commute to Bentonville.
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