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