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State-by-State Sales Tax Guide

Key sales tax details by state, including contact info, filing methods, and other relevant information to help you stay compliant.

Written by Sadie Rudiger

This state-by-state guide provides key sales tax information to help troubleshoot issues and make informed decisions about your accounts. Each state is linked to its corresponding tax portal, and sections include:

  • 💬 Term used for Sales Tax

  • 🆔 State ID Format | Sample State ID

  • 🏦 State Fees

  • 📞 Contact Details

  • 📌 Filing Nuances

  • ▶ Additional Details, including nexus rules, information on penalties/interest, and other helpful insights

⭕ Note: States without sales tax are flagged with this symbol.
*️⃣ Note: An asterisk (*) in the overview means you should check Additional Details for more information.

💡 Navigational Tips

  • “Additional Details” sections are collapsible. Click the triangle ▶ to expand.

  • Desktop: Use the menu on the right to jump to a specific state.

  • Mobile: Use the dropdown labeled “Table of Contents” to select and jump to a state.

State-by-State Sales Tax Guide

Alabama

💬 Simplified Sellers Use

🆔 for Remote Sellers: SSU-R00[7 digits] | SSU-R001234567

🆔 for Physical Presence: SLS-R00[7 DIGITS] | SLS-R001234567

🏦 $0.00 Registration Fee

📞 (334) 242-1490

📌 SST | P/I Risk*

Additional Details

  • Nexus Threshold: $250,000+ in prior-year sales

  • SaaS: Not taxable, but counts toward nexus.

  • High Penalty/Interest Risk: If you have a physical presence in the state and are registered with an SLS account, keep in mind that each locality sets its own penalties—making backfilings particularly costly.

Alaska

💬 Remote Seller Sales Tax

🆔 6 digits | 123456

🏦 $0.00 for Remote Sellers

📞 (907) 269-0041

📌 Local Sales Tax*

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxed locally, but does not count toward nexus.

  • Local Sales Tax: Alaska has no statewide sales tax, but local jurisdictions may impose their own. Rates range up to 7.5%, with an average of 1.76%.

Arizona

💬 Transaction Privilege Tax

🆔 8 digits | 12345678

🏦 $12.00 Permit Fee | Annual TPT License Renewal (fees vary by sales)

📞 (602) 255-3381

📌 Annual TPT Filing

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Arkansas

💬 Sales and Use Tax

🆔 8 digits-SLS | 12345678-SLS

🏦 $0.00 for Remote Sellers | $50.00 Fee per Physical Location

📞 (501) 682-7104

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

California

💬 Sales and Use Tax

🆔 3 digits-6 digits | 123-123456

🏦 $0.00 Registration Fee

📞 (800) 400-7115

📌 Prepayment State | Trailing Nexus Requirements

Additional Details

  • Nexus Threshold: $500,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Colorado

💬 Sales and Use Tax

🆔 8 digits-3 digits-SLS | 12345678-123-SLS

🏦 $4.00-$16.00 Registration Fee plus a $50.00 Deposit*

📞 (303) 238-7378

📌 SUTS Filing System* | P/I Risk*

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

  • Colorado SUTS Filing System: Filing in CO is particularly complex due to state-administered localities and home rule cities with separate rules. You can find more details in our full article, but here are the key points:

    • Processing Time: SUTS filings can take up to 30 days to reach localities. Late notices shortly after filing are common and not a cause for concern—just forward them to our team and we will confirm everything is transmitting correctly

    • Deposit Requirement: The $50 deposit is typically refunded once you’ve filed and remitted more than $50 in sales tax to the state

  • High Penalty/Interest Risk: Each locality sets its own penalties, making backfilings more costly.

Connecticut

💬 Sales & Use

🆔 10 digits | 1234567890

🏦 $100.00 Registration Fee

📞 (800) 382-9463

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales and 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

DC

💬 Sales & Use Tax

🆔 3 digits-9 digits | 123-123456789

🏦 $0.00 Registration Fee

📞 (202) 727-4829

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Delaware ⭕

No sales tax.

Florida

💬 Sales and Use Tax

🆔 13 digits | 1212345678900

🏦 $0.00 Registration Fee

📞 (850) 488-6800

📌 Prepayment State

Additional Details

  • Nexus Threshold: $100,000+ in sales during the previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Georgia

💬 Sales and Use Tax

🆔 3 digits-6 digits | 123-123456

🏦 $0.00 Registration Fee

📞 (877) 423-6711

📌 Prepayment State

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Hawaii

💬 General Excise Tax

🆔 2 letters-3 digits-3 digits-4 digits-2 digits | AB-123-1234-1234-12

🏦 $20.00 Registration Fee

📞 (808) 587-4242

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Idaho

💬 Sales and Use Tax

🆔 9 digits-2 digits | 123456789-12

🏦 $0.00 Registration Fee

📞 (800) 972-7660

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Illinois

💬 Sales and Use Tax

🆔 4 digits-4 digits | 1234-1234

🏦 $0.00 Registration Fee

📞 (800) 732-8866

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions within a rolling 12-month period

  • SaaS: Not taxable, but it does count toward nexus.

Indiana

💬 Sales Tax

🆔 13 digits | 1234567890123

🏦 $25.00 Registration Fee

📞 (317) 232-2240

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Iowa

💬 Sales, Use, and Excise Tax

🆔 1 digit-2 digits-6 digits | 1-12-123456

🏦 $0.00 Registration Fee

📞 (515) 281-3114

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Kansas

💬 Retailers Compensating Use Tax

🆔 3 digits-FEINF-2 digits | 123-123456789F-12

🏦 $0.00 Registration Fee

📞 (785) 368-8222

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Kentucky

💬 Sales and Use Tax

🆔 9 digits | 123456789

🏦 $0.00 Registration Fee

📞 (502) 564-5170

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Louisiana

💬 Sales and Use Tax

🆔 for Remote Sellers: 9 digits | 123456789

🆔 for LA TAP: 7 digits-3 digits-3 digits | 1234567-123-123

🏦 $0.00 Registration Fee

📞 (855) 307-3893

📌 LA TAP vs Remote Sellers*

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable, but does not count toward nexus.

  • LA TAP vs. Remote Sellers: Louisiana-based businesses must file through LA TAP. If your business is located in the state, let our team know during onboarding so we can register you under the correct account.

Maine

💬 Sales and Use Tax

🆔 4 digits-4 digits | 1234-1234

🏦 $0.00 Registration Fee

📞 (207) 624-9693

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Maryland

💬 Sales and Use Tax

🆔 8 digits | 12345678

🏦 $0.00 Registration Fee

📞 (800) 638-2937

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Massachusetts

💬 Sales and Use Tax

🆔 SLS-8 digits-3 digits | SLS-12345678-123

🏦 $0.00 Registration Fee

📞 (617) 887-6367

📌 Prepayment State

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Michigan

💬 Use Tax

🆔 FEIN | 12-3456789

🏦 $0.00 Registration Fee

📞 (517) 335-7508

📌 SST | Annual True-Up*

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Minnesota

💬 Sales and Use Tax

🆔 7 digits | 1234567

🏦 $0.00 Registration Fee

📞 (651) 296-6181

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions within a rolling 12-month period

  • SaaS: Not taxable and does not count toward nexus.

Mississippi

💬 Use Tax

🆔 4 digits-4 digits | 1234-1234

🏦 $0.00 Registration Fee

📞 (601) 923-7015

📌

Additional Details

  • Nexus Threshold: $250,000+ in sales within a rolling 12-month period

  • SaaS: Taxable, but does not count toward nexus.

Missouri

💬 Vendors Use Tax

🆔 8 digits | 12345678

🏦 $0.00 Registration Fee

📞 (573) 751-2836

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales within a rolling 12-month period

  • SaaS: Not taxable and does not count toward nexus.

Montana ⭕

No sales tax.

Nebraska

💬 Sales Tax

🆔 9 digits | 123456789

🏦 $0.00 Registration Fee

📞 (402) 471‑5729

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable, but does not count toward nexus.

Nevada

💬 Sales and Use Tax

🆔 SUT-4 digits-4 digits-4 digits | SUT-1234-1234-1234

🏦 $15.00 + a deposit based on taxable sales*

📞 (866) 962-3707

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

  • Deposit Calculation: Nevada requires a deposit to ensure funds are available to cover sales tax obligations. The amount is based on your estimated liability:

    • Monthly filers: Estimated monthly sales × highest tax rate (8.375%) × 3

    • Quarterly filers: Estimated monthly sales × highest tax rate × 6

    • Exemption: No deposit is required if the calculated amount is $1,000 or less.

New Hampshire ⭕

No sales tax.

New Jersey

💬 Sales and Use Tax

🆔 FEIN formatted as 3 digits-3 digits-3 digits/000 | 123-456-789-/000

🏦 $0.00 Registration Fee

📞 (609) 292-6400

📌 SST | Prepayment State

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

New Mexico

💬 Gross Receipts Tax

🆔 11 digits-GRT | 12345678901-GRT

🏦 $0.00 Registration Fee

📞 (505) 827-0832

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales during the previous calendar year

  • SaaS: Taxable and counts toward nexus.

New York

💬 Sales and Use Tax

🆔 FEIN | 12-3456789

🏦 $0.00 Registration Fee

📞 (518) 485-2889

📌 Irregular Filing Schedule* | Prepayment State

Additional Details

  • Nexus Threshold: $500,000+ in sales and 100+ transactions over the previous four quarters.

  • SaaS: Taxable and counts toward nexus.

  • Irregular Filing Schedule: New York follows a unique filing schedule:

    • Q1: March–May, due in June

    • Q2: June–August, due in September

    • Q3: September–November, due in December

    • Q4: December–February, due in March

North Carolina

💬 Sales and Use Tax

🆔 9 digits | 123456789

🏦 $0.00

📞 (877) 252-3052

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

North Dakota

💬 Sales and Use Tax

🆔 8 digits | 12345678

🏦 $0.00 Registration Fee

📞 (701) 328-1246

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Ohio

💬 Out of State Sellers, Sales Tax

🆔 2 digits-6 digits (often starts with 99-) | 99-345678

🏦 $0.00 for Remote Sellers or $25.00

📞 (888) 405-4089

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable, but does not count toward nexus.

Oklahoma

💬 Sales Tax, Vendors Use Tax

🆔 for STS: 8 digits-2 digits | 12345678-12

🆔 for SVU: 8 digits-2 digits | 12345678-12

🏦 $20+ Registration Fee

📞 (405) 521-3160

📌 SST | Sales Tax vs Vendors Use Tax*

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

  • Sales Tax vs. Vendor’s Use Tax: Businesses with a physical presence in OK must file using an STS ID (not an SVU ID). Let us know if your business is located in Oklahoma during onboarding so we can confirm you are set up with the correct account.

Oregon ⭕

No sales tax.

Pennsylvania

💬 Sales and Use Tax

🆔 11 digits | 12345678901

🏦 $0.00 Registration Fee

📞 (717) 787-1064

📌 Prepayment State

Additional Details

  • Nexus Threshold: $100,000+ in sales within a rolling 12-month period

  • SaaS: Taxable and counts toward nexus.

Puerto Rico

💬 Ventas y Uso / Sales and Use

🆔 3 digits-3 digits-5 digits-5 digits | 123-123-12345-12345

🏦 $0.00 Registration Fee

📞 (787) 622-0123

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Rhode Island

💬 Excise Tax Retail Sales

🆔 1 digits-4 digits-4 digits | 1-1234-1234

🏦 $0.00 Permit Fee

📞 (401) 574-8955

📌 SST | Annual Permit Renewal*

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during previous calendar year

  • SaaS: Taxable and counts toward nexus.

  • Annual Permit Renewal: Renewal requirements depend on the number of locations you sold to in the previous 12 months.

South Carolina

💬 Sales Tax

🆔 9 digits | 123456789

🏦 $50.00 Registration Fee

📞 (844) 898-8542

📌 BPP Tax*

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

  • BPP Tax: South Carolina requires businesses to file a Business Personal Property (BPP) tax return if they own or store physical assets in the state, including those in third-party warehouses or fulfillment centers. Form PT-100 is used to report asset values and is filed separately from sales tax returns. Numeral cannot assist with BPP filings, but we want to ensure you’re aware of the requirement so your team stays compliant.

South Dakota

💬 Sales Tax

🆔 4 digits-4 digits-ST | 1234-1234-ST

🏦 $0.00 Registration Fee

📞 (800) 829-9188

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Tennessee

💬 Sales and Use Tax

🆔 10 digits-SLC | 1234567890-SLC

🏦 $0.00 Registration Fee

📞 (800) 342-1003

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales within a rolling 12-month period

  • SaaS: Taxable and counts toward nexus.

Texas

💬 Limited Sales, Excise, and Use Tax

🆔* 1 digit-5 digits-4 digits-1 digit | 1-12345-1234-1

🆔* 11 digits | 11234512341

🏦 $0.00 Registration Fee

📞 (800) 252-5555

📌 Texas Franchise Tax Filing*

Additional Details

  • Nexus Threshold: $500,000+ in sales within a rolling 12-month period

  • SaaS: Taxable and counts toward nexus.

  • Texas Franchise Tax Filing: A privilege tax on entities doing business in Texas. The annual report is due May 15 (or the next business day if it falls on a weekend or holiday). Numeral can handle this filing at the standard $75 rate for businesses with less than $20 million in U.S. annual sales.

  • Alternate IDs: Your Texas state ID may appear in either of the formats listed above. Our team has confirmed that either format should work for account access and filing.

Utah

💬 Sales and Use Tax

🆔 8 digits-3 digits-STC | 12345678-123-STC

🏦 $0.00 Registration Fee

📞 (800) 662-4335

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Vermont

💬 Sales and Use Tax

🆔 SUT-8 digits | SUT-12345678

🏦 $0.00 Registration Fee

📞 (802) 828-2505

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions within a rolling 12-month period

  • SaaS: Taxable and counts toward nexus.

Virginia

💬 Sales and Use Tax

🆔 2 digits-FEINF-3 digits | 12-123456789F-123

🏦 $0.00 Registration Fee

📞 (804) 367-8037

📌

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Washington

💬 Excise Tax

🆔 3 digits-3 digits-3 digits | 123-123-123

🏦 $50 Registration Fee (+ $5 to register your trade name)

📞 (360) 705-6705

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

West Virginia

💬 Combined Sales and Use Tax

🆔 4 digits-4 digits

🏦 $30.00 Registration Fee

📞 (800) 982-8297

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales or 200+ transactions during the current or previous calendar year

  • SaaS: Taxable and counts toward nexus.

Wisconsin

💬 Sales and Use Tax

🆔 3 digits-10 digits-2 digits | 123-1234567890-12

🏦 $20.00 Registration Fee

📞 (608) 266-2776

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

Wyoming

💬 Excise Tax

🆔 8 digits | 12345678

🏦 $60.00 Registration Fee

📞 (307) 777-5200

📌 SST

Additional Details

  • Nexus Threshold: $100,000+ in sales during the current or previous calendar year

  • SaaS: Not taxable and does not count toward nexus.

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