Below are links to the state agency that issues seller's permits and administers and collects the state's sales and use tax and other special taxes and fees. Most states impose a sales tax on retail sales made in their state as well as certain taxable services. The customer pays the tax as part of the cost of the product or service and then the business owner remits the money received to the state. Any business that sells taxable goods or services must obtain a sales tax license from the state. The use tax is paid on items that are purchased without any sales tax (such as items purchased and shipped from another state).
State Sales and Use Tax Agencies
Alaska (no sales tax)
Arizona
Arkansas
California
Colorado
Connecticut
Delaware (No state sales tax, but state gross receipts tax)
D.C.
Florida
Georgia
Hawaii
Idaho
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Nebraska
Nevada
New Hampshire (No state sales tax)
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon (No state sales tax)
Pennsylvania
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming


