State Sales and Use Tax Agencies

Find the sales and use tax division or seller’s permit agency for your state.

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

 

Alabama
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
Montana (No general sales tax)
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

 

To find other state-specific as well as federal resources, see Nolo's Small Business Resources section.

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