If your business plans to sell products or services, most states will require you to obtain a seller’s permit. This seller’s permit can also be called a sales tax license or sales and use tax permit. The process and fees for obtaining a seller’s permit vary by state, as do the rules for remote sellers.
States that require a seller’s permit or sales tax license will require businesses to collect sales tax on products and services sold to customers living in their states. This tax will then be reported and remitted to the state on a predefined schedule.
Failure to collect and remit sales taxes to the appropriate government body may result in hefty fines and require you to pay back taxes.
There are a lot of nuances at the state level, which can be very confusing. Here are some examples of the variations that can occur:
- In most states, the sale of all products (and many services) is subject to sales tax unless a statutory exemption applies. In states that don’t collect sales tax, businesses are still required to register.
- Some states require sellers to have a business license, while some states require excise tax to be collected.
- Several states collect sales and use taxes. Sales taxes are collected and remitted by the retailer making the sale. If the seller in these states does not collect sales taxes, the buyer (consumer) must pay use taxes.
- In addition to the state sales tax, many municipalities levy a local sales and use tax on the same products and services subject to the state sales tax. Sales tax rates are based on the address of the customer receiving the products and services, not on the seller’s location.
Since the 2018 Supreme Court ruling on the South Dakota v. Wayfair case, remote sellers (or out-of-state retailers) are subject to sales taxes in other states when and if the business reaches the threshold for economic nexus. This applies even if they do not have a physical presence in the state. Each state sets its own threshold for economic nexus, although, at a minimum, states can mandate that remote sellers with more than 200 transactions or $100,000 in-state sales can be required to collect and remit sales taxes to the state where the goods are purchased.
All of the state-by-state nuances can be overwhelming, so I’ll provide a state-by-state guide on the type of seller’s licenses required in each state, what to do if you’re a remote seller with economic nexus, and where to obtain the proper business licenses and seller’s permits.
Reference Materials for Sales Tax, Nexus, and Licenses
The below state guides might reference a number of topics that may be new to you. If you’d like to learn more about these topics as you reference your state requirements, below is a great list of educational articles to help you along the way.
- What’s the Difference Between Sales Tax and Seller’s Use Tax?
- Does Your Business Need a Sales Tax License?
- What is a Reseller License?
- What You Should Know About Calculating Sales Tax for Business
- What You Need to Know About Collecting Sales Tax
- State by State Guide to Economic Nexus
- Register for Sales & Use Tax
- Register for Foreign Qualification
State-by-State FAQs for Seller’s Permits and Sales Tax
Alabama
Do I need a wholesale license or seller’s permit in Alabama?
In Alabama, you must obtain a privilege license to conduct business in the state.
Do I need to register my out-of-state business in Alabama?
Every person and company engaged in business in Alabama requires a privilege license. In addition, all new businesses should register with the Alabama Secretary of State and get a sales and use tax account through My Alabama Taxes.
What if my business is incorporated?
Any out-of-state corporation must obtain a certificate of authority before transacting business in the state.
Where do I obtain an Alabama privilege license?
You can obtain a privilege license through the city (or cities) where the company conducts business. For city contact information, visit the Alabama League of Municipalities website.
How much does it cost to obtain an Alabama privilege license?
License fees vary based on the profession and/or the location of the business.
Alaska
Do I need a wholesale license or seller’s permit in Alaska?
Although Alaska has no statewide sales tax, several localities impose their own sales taxes. However, a business license is required to conduct business in Alaska.
Do I need to register my out-of-state business in Alaska?
An Alaska business license is required to conduct any business activity, whether or not you have a physical presence or physical location in the state. Learn more at the Alaska Remote Seller Sales Tax Commission website.
What if my business is incorporated?
Businesses incorporated in another state must register with the Alaska Corporations Section to obtain an Alaska Entity Number. Sole proprietors and partnerships are not required to register with the Alaska Corporations Section.
Where do I obtain an Alaska business license?
You can obtain an Alaska business license online through the Alaska Department of Commerce.
How much does it cost to obtain an Alaska business license?
The fee for a business license is $50 per year.
Arizona
Do I need a wholesale license or seller’s permit in Arizona?
In Arizona, you must obtain a transaction privilege tax license or TPT license to conduct business in the state.
Do I need to register my out-of-state business in Arizona?
Your business must register with the Arizona Department of Revenue (AZDOR) if your company conducts any taxable business activity in Arizona. See the AZDOR website to see if your company must register.
What if my business is incorporated?
Out-of-state corporations and LLCs must register with the Arizona Corporation Commission.
Where do I obtain an Arizona TPT License?
TPT filings, payments, and renewals are available at AZTaxes.gov.
How much does it cost to obtain an Arizona TPT License?
The fee to obtain a TPT license is $12.
Arkansas
Do I need a wholesale license or seller’s permit in Arkansas?
In Arkansas, persons or companies selling taxable goods or services must obtain a state sales tax permit.
Do I need to register my out-of-state business in Arkansas?
Remote sellers should register with the Arkansas Taxpayer Access Point (ATAP) or the Streamlined Sales Tax Registration System to collect and remit Arkansas sales and use taxes.
What if my business is incorporated?
Corporations and LLCs must file for a Certificate of Registration with the Arkansas Secretary of State (SOS).
Where do I obtain an Arkansas sales tax permit?
Companies can obtain a sales tax permit through the Arkansas Taxpayer Access Point (ATAP) or the Streamlined Sales Tax Registration System to register for multiple states.
How much does it cost to obtain an Arkansas sales tax permit?
The fee to obtain a sales tax permit is $50.
California
Do I need a wholesale license or seller’s permit in California?
Persons or companies selling taxable goods or services in California are required to obtain a seller’s permit.
Do I need to register my out-of-state business in California?
Persons or companies making three or more sales in California in 12 months are required to have a seller’s permit.
What if my business is incorporated?
Corporations and LLCs must register at bizfileOnline.sos.ca.gov.
Where do I obtain a California seller’s permit?
Apply with the California Department of Tax and Fee Administration (CDTFA) for a seller’s permit.
How much does it cost to obtain a California seller’s permit?
There is no charge for a seller’s permit in California.
Colorado
Do I need a wholesale license or seller’s permit in Colorado?
Persons or companies selling taxable goods in Colorado are required to obtain a sales tax license. In Colorado, services are not subject to sales tax.
Do I need to register my out-of-state business in Colorado?
In general, retailers making sales in Colorado are required to collect the applicable state and local sales taxes. And if the business makes both retail and wholesale sales, the retail sales tax license allows both kinds of sales.
What if my business is incorporated?
Corporations and LLCs can obtain authority to transact business in Colorado by filing a Statement of Foreign Entity Authority with the Colorado Secretary of State.
Where do I obtain a Colorado sales tax license?
Apply for the Colorado sales tax license at MyBizColorado.
How much does it cost to obtain a Colorado sales tax license?
A new sales tax license requires a $50 deposit plus a $4-$16 fee. The $50 is refundable after the business has collected and paid $50 in state sales taxes.
Connecticut
Do I need a wholesale license or seller’s permit in Connecticut?
Persons or companies selling taxable goods or services in Connecticut are required to obtain a sales and use tax permit.
Do I need to register my out-of-state business in Connecticut?
Anyone engaged in business in Connecticut must register with the Department of Revenue Services (DRS) Taxpayer Service Center for a sales and use tax permit.
What if my business is incorporated?
Every corporation and LLC that conducts business (or has the right to conduct business) in Connecticut must register with the DRS myconneCT portal.
Where do I obtain a Connecticut sales and use tax permit?
Businesses can obtain a sales and use tax permit through the myconneCT portal.
How much does it cost to obtain a Connecticut sales and use tax permit?
The fee to obtain a sales and use tax permit is $100.
Delaware
Do I need a wholesale license or seller’s permit in Delaware?
Delaware does not have sales tax and, therefore, does not require a sales tax license or seller’s permit.
Do I need to register my out-of-state business in Delaware?
Delaware requires a state-regulated business license for all businesses generating sales within the state.
What if my business is incorporated?
If your business is incorporated in another state and doing business in Delaware, you must register with the Delaware Division of Corporations.
Where do I obtain a Delaware business license?
Businesses can register and obtain a license to operate in Delaware through the Delaware OneStop online portal.
How much does it cost to obtain a Delaware business license?
The fee for a business license is $75 per year.
Florida
Do I need a wholesale license or seller’s permit in Florida?
Persons or companies selling taxable goods or services in Florida must obtain a Florida sales tax license.
Do I need to register my out-of-state business in Florida?
Remote sellers must register with the Florida Department of Revenue Tax Application portal.
What if my business is incorporated?
Corporations and LLCs must register to conduct business in Florida with the Division of Corporations.
Where do I obtain a Florida sales tax license?
Use the Department of Revenue’s online Florida Business Tax Application interactive wizard to determine your business’s tax registration requirements.
How much does it cost to obtain a Florida sales tax license?
There is no fee to obtain a Florida sales tax license.
Georgia
Do I need a wholesale license or seller’s permit in Georgia?
Persons or companies selling taxable goods or services in Georgia must obtain a sales tax permit.
Do I need to register my out-of-state business in Georgia?
Any individual or business entity conducting sales in Georgia is required to register for a sales and use tax number.
What if my business is incorporated?
Any corporation or LLC initially formed in another state (foreign entity) must register with the Georgia Secretary of State.
Where do I obtain a Georgia sales tax permit?
Online registration is available through the Georgia Tax Center (GTC). Remote sellers may also register for a Georgia sales tax permit through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Georgia sales tax permit?
There is no fee to obtain a Georgia sales tax permit.
Hawaii
Do I need a wholesale license or seller’s permit in Hawaii?
Persons or companies selling taxable goods or services in Hawaii must obtain a general excise tax (GET) license.
Do I need to register my out-of-state business in Hawaii?
Anyone who receives income from conducting business activities in Hawaii must register with the Hawaii Department of Taxation (DOTAX).
What if my business is incorporated?
A foreign corporation (one formed in a state other than Hawaii) cannot “transact business” in Hawaii until it obtains a certificate of authority from the State of Hawaii’s Department of Commerce and Consumer Affairs.
Where do I obtain a Hawaii GET License?
Register online through the DOTAX website at hitax.hawaii.gov or the Hawaii Business Express website.
How much does it cost to obtain a Hawaii GET License?
A GET license costs a one-time $20 fee.
Idaho
Do I need a wholesale license or seller’s permit in Idaho?
Persons or companies selling taxable goods or services in Idaho are required to obtain a seller’s permit.
Do I need to register my out-of-state business in Idaho?
All persons and companies (no matter what the state of formation) wanting to conduct business in Idaho as sellers must apply for a seller’s permit.
What if my business is incorporated?
All corporations and LLCs must register their name and entity type with the Idaho Secretary of State before engaging in business.
Where do I obtain an Idaho seller’s permit?
You can obtain a seller’s permit from the Idaho State Tax Commission.
How much does it cost to obtain an Idaho seller’s permit?
There is no fee to obtain a seller’s permit in Idaho.
Illinois
Do I need a wholesale license or seller’s permit in Illinois?
Persons or companies selling taxable goods in Illinois must obtain an Illinois sales tax permit.
Do I need to register my out-of-state business in Illinois?
Sellers of goods in Illinois must register with the Illinois Department of Revenue to collect sales tax. Most services are not taxed in Illinois.
What if my business is incorporated?
Foreign corporations and LLCs must apply for Authority to Transact Business in Illinois.
Where do I obtain an Illinois sales tax permit?
Register for an Illinois sales tax permit with the Illinois Tax ID Bureau.
How much does it cost to obtain an Illinois sales tax permit?
There is no fee to obtain a sales tax permit in Illinois.
Indiana
Do I need a wholesale license or seller’s permit in Indiana?
In Indiana, persons or companies selling taxable goods or services must obtain a seller’s permit, called a Registered Retail Merchant Certificate (RRMC).
Do I need to register my out-of-state business in Indiana?
All businesses conducting sales in Indiana must register with the Department of Revenue. This registration can be completed in the INBiz online portal.
What if my business is incorporated?
Corporations and LLCs must register with the Access Indiana online portal.
Where do I obtain an Indiana RRMC?
An Indiana RRMC can be obtained through the INBiz online portal. Remote sellers may also register for Indiana sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain an Indiana RRMC?
There is no fee to obtain an Indiana RRMC.
Iowa
Do I need a wholesale license or seller’s permit in Iowa?
In Iowa, persons or companies selling taxable goods or services are required to obtain a business tax permit.
Do I need to register my out-of-state business in Iowa?
Any person or business that sells taxable goods or services in Iowa must complete a business tax permit registration.
What if my business is incorporated?
Corporations and LLCs must submit a foreign registration statement with the Iowa Secretary of State to conduct business in Iowa.
Where do I obtain an Iowa business tax permit?
You can obtain an Iowa business tax permit from the Iowa Department of Revenue’s GovConnectIowa website. Remote sellers may also register for Iowa sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain an Iowa business tax permit?
There is no fee to obtain an Iowa business tax permit.
Kansas
Any person or business that sells taxable goods or services in Kansas must obtain a seller’s permit.
Do I need a wholesale license or seller’s permit in Kansas?
Persons or companies selling taxable goods or services in Kansas are required to obtain a seller’s permit.
Do I need to register my out-of-state business in Kansas?
Remote sellers of taxable goods and services in Kansas must register the business with the Kansas Department of Revenue to collect and pay sales tax. Remote sellers may also register for Kansas sales tax through the Streamlined Sales Tax Registration System.
What if my business is incorporated?
Any out-of-state business entity doing business in Kansas must file an application for authority with the Kansas Secretary of State. The application must be faxed or mailed to the Secretary of State.
Where do I obtain a Kansas seller’s permit?
Seller’s permits are available online on the Department of Revenue website.
How much does it cost to obtain a Kansas seller’s permit?
There is no fee to obtain a Kansas seller’s permit.
Kentucky
Do I need a wholesale license or seller’s permit in Kentucky?
In Kentucky, persons or companies selling taxable goods or services are required to obtain a seller’s or sales tax permit.
Do I need to register my out-of-state business in Kentucky?
Remote sellers of taxable goods and services in Kentucky must register the business with Kentucky’s One-Stop Business Portal. Remote sellers may also register through the Streamlined Sales Tax Registration System.
What if my business is incorporated?
Corporations and LLCs in Kentucky must file an application for authority with the Kansas Secretary of State.
Where do I obtain a Kentucky sales tax permit?
Kentucky sales tax permits are available through the Kentucky One-Stop Business Portal.
How much does it cost to obtain a Kentucky sales tax permit?
There is no fee to obtain a Kentucky seller’s permit.
Louisiana
Do I need a wholesale license or seller’s permit in Louisiana?
Yes, persons or companies selling taxable goods or services in Louisiana must obtain a sales tax certificate.
Do I need to register my out-of-state business in Louisiana?
Remote sellers must register through the State of Louisiana’s Sales and Use Tax Commission for Remote Sellers portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification (either the Application of Foreign Corporation for Certificate of Authority or Application of Foreign Limited Liability Company for Certificate of Authority).
Where do I obtain a Louisiana sales tax certificate?
Register the business and apply for a Louisiana sales tax certificate through the Louisiana Department of Revenue geauxBIZ.com online portal.
How much does it cost to obtain a Louisiana sales tax certificate?
There is no fee to obtain a Louisiana sales tax certificate.
Maine
Do I need a wholesale license or seller’s permit in Maine?
Persons or companies selling taxable goods or services in Maine must file for Sales and Service Provider tax registration.
Do I need to register my out-of-state business in Maine?
Remote sellers must register through Maine’s Tax Portal and the Sales, Use and Service Provider Tax Filing System.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Maine Secretary of State.
Where do I register as a Maine Sales and Service Provider?
Register the business through the Maine Revenue Services.
How much does it cost to obtain a Maine sales tax certificate?
There is no fee to register as a Maine Sales and Service Provider.
Maryland
Do I need a wholesale license or seller’s permit in Maryland?
Persons or companies selling taxable goods or services in Maryland need a sales and use tax license.
Do I need to register my out-of-state business in Maryland?
Remote sellers must register through the Comptroller of Maryland.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Maryland State Department of Assessments and Taxation.
Where do I register for a sales and use tax license?
Register the business through the Maryland Comptroller.
How much does it cost to obtain a Maryland sales and use tax license?
There is no fee to register for a Maryland sales and use tax license.
Massachusetts
Do I need a wholesale license or seller’s permit in Massachusetts?
Massachusetts persons or companies selling taxable goods or services need a sales and use tax permit.
Do I need to register my out-of-state business in Massachusetts?
Remote sellers must register through the Massachusetts MassTaxConnect online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Massachusetts Secretary of State.
Where do I register for a sales and use tax permit?
Register the business through the Massachusetts MassTaxConnect online portal.
How much does it cost to obtain a Massachusetts sales and use tax permit?
There is no fee to register for a Massachusetts sales and use tax permit.
Michigan
Do I need a wholesale license or seller’s permit in Michigan?
Persons or companies selling taxable goods or services in Michigan need a sales tax license.
Do I need to register my out-of-state business in Michigan?
Remote sellers must register through the Michigan Treasury Online (MTO) online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with Michigan’s Licensing and Regulatory Affairs department.
Where do I register for a sales tax license?
To register for Michigan business taxes, complete the online registration process through MTO or mail Form 518, Registration for Michigan Taxes. Remote sellers may also register for Michigan sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Michigan sales tax license?
There is no fee to register for a Michigan sales tax license.
Minnesota
Do I need a wholesale license or seller’s permit in Minnesota?
Persons or companies selling taxable goods or services must register for a Minnesota Tax ID Number and a sales and use tax account.
Do I need to register my out-of-state business in Minnesota?
Remote sellers must register through the Minnesota Department of Revenue’s Business Registration online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with Minnesota’s Secretary of State.
Where do I register for a sales tax ID?
Register for Minnesota business taxes through the Minnesota Department of Revenue’s Business Registration online portal. Remote sellers may also register for Minnesota sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Minnesota sales tax ID?
There is no fee to register for a Minnesota sales tax ID.
Mississippi
Do I need a wholesale license or seller’s permit in Mississippi?
Persons or companies selling taxable goods or services must register for a Mississippi sales tax permit.
Do I need to register my out-of-state business in Mississippi?
Remote sellers must register through the Mississippi Department of Revenue’s Taxpayer Access Point (TAP) online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Mississippi Secretary of State.
Where do I register for a sales tax permit?
Register for a Mississippi sales tax permit through the TAP online portal.
How much does it cost to obtain a Mississippi sales tax ID?
There is no fee to register for a Mississippi sales tax permit.
Missouri
Do I need a wholesale license or seller’s permit in Missouri?
Persons or companies selling taxable goods or services must register for a Missouri sales tax license.
Do I need to register my out-of-state business in Missouri?
Remote sellers must register their businesses through the MyTax Missouri online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Missouri Secretary of State and pay the corporation tax.
Where do I register for a sales tax license?
Register for a Missouri sales tax license through the MyTax Missouri online portal.
How much does it cost to obtain a Missouri sales tax license?
There is no fee to register for a Missouri sales tax license.
Montana
Do I need a wholesale license or seller’s permit in Montana?
Montana does not have a general sales tax, so businesses are not required to obtain a seller’s permit.
Do I need to register my out-of-state business in Montana?
Out-of-state businesses only need to register in Montana if they are incorporated or have employees working and/or living in Montana. Montana employers must register with the Montana Department of Revenue and the Department of Labor and Industry.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Montana Secretary of State.
Nebraska
Do I need a wholesale license or seller’s permit in Nebraska?
Persons or companies selling taxable goods or services must register for a Nebraska sales tax permit.
Do I need to register my out-of-state business in Nebraska?
Remote sellers must register their businesses through the Nebraska Department of Revenue (DOR) online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification on the One-Stop Business Registration online portal.
Where do I register for a sales tax permit?
To receive a permit, complete a Nebraska Tax Application, Form 20, and send it to the Department of Revenue or through the online portal. Remote sellers may also register for Nebraska sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Nebraska sales tax permit?
There is no fee to register for a Nebraska sales tax permit.
Nevada
Do I need a wholesale license or seller’s permit in Nevada?
Persons or companies selling taxable goods or services must register for a Nevada sales tax permit, also called a Certificate of Authority.
Do I need to register my out-of-state business in Nevada?
Remote sellers must register their businesses through Nevada’s Tax Center. All companies also need a State Business License.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Nevada Secretary of State.
Where do I register for a sales tax permit?
Register through Nevada’s Tax Center. Remote sellers may also register for Nevada sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Nevada sales tax permit?
Registering for a Nevada sales tax permit is free if done online. However, if registering by mail, there is a $15 fee.
New Hampshire
Do I need a wholesale license or seller’s permit in New Hampshire?
New Hampshire does not have a general sales tax, so most businesses are not required to obtain a seller’s permit. However, some industries, such as restaurants and communications, are required to collect and remit sales taxes.
Do I need to register my out-of-state business in New Hampshire?
Out-of-state businesses only need to register in New Hampshire if they are incorporated or have employees working and/or living in New Hampshire. New Hampshire employers must register with New Hampshire Employment Security.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the New Hampshire Secretary of State.
New Jersey
Do I need a wholesale license or seller’s permit in New Jersey?
Persons or companies selling taxable goods or services must register for a New Jersey sales tax permit, also called a Certificate of Authority.
Do I need to register my out-of-state business in New Jersey?
Remote sellers must register their businesses through the Division of Revenue and Enterprise Services online portal and choose Register as Remote Seller Only.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the New Jersey Department of Revenue.
Where do I register for a sales tax permit?
Any person, business entity, or organization doing business in New Jersey must complete a Business Registration Application (NJ-REG) with the New Jersey Division of Revenue and Enterprise Services (DORES). Remote sellers may also register for New Jersey sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a New Jersey sales tax permit?
There is no fee to register for a New Jersey sales tax permit.
New Mexico
Do I need a wholesale license or seller’s permit in New Mexico?
New Mexico does not have a general sales tax, so businesses are not required to obtain a seller’s permit. However, businesses performing services in New Mexico are subject to a gross receipts tax (GRT).
Do I need to register my out-of-state business in New Mexico?
Remote sellers must register their businesses through the New Mexico Taxation and Revenue Department.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the New Mexico Secretary of State.
New York
Do I need a wholesale license or seller’s permit in New York?
Persons or companies selling taxable goods or services must register with the New York Tax Department and obtain a Sales Tax Certificate of Authority*.
Do I need to register my out-of-state business in New York?
Remote sellers must register their businesses through the New York State Department of Taxation and Finance.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the New York Department of State.
Where do I register for a Sales Tax Certificate of Authority?
Register through New York’s Business Express online portal.
How much does obtaining a New York Sales Tax Certificate of Authority cost?
Registering for a New York Sales Tax Certificate of Authority is no fee.
*In New York, there is a Sales Tax Certificate of Authority to collect and remit sales tax. There is also a Certificate of Authority for foreign (out-of-state) corporations to do business in New York.
North Carolina
Do I need a wholesale license or seller’s permit in North Carolina?
Persons or companies selling taxable goods or services must register with the North Carolina Department of Revenue and receive a Certificate of Registration.
Do I need to register my out-of-state business in North Carolina?
Remote sellers must register their businesses through North Carolina’s online business registration portal and its tax e-file system.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the North Carolina Secretary of State.
Where do I register for a Certificate of Registration?
Register through North Carolina’s online business registration portal. Remote sellers may also register for North Carolina sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a North Carolina Certificate of Registration?
There is no fee to register for a North Carolina Certificate of Registration.
North Dakota
Do I need a wholesale license or seller’s permit in North Dakota?
Persons or companies selling taxable goods or services must obtain a sales tax permit.
Do I need to register my out-of-state business in North Dakota?
Remote sellers must register their businesses through North Dakota’s Tax Access Point (TAP) online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the North Dakota Secretary of State.
Where do I register for a sales tax permit?
Register through North Dakota’s TAP portal. Remote sellers may also register for North Dakota sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a North Dakota sales tax permit?
There is no fee to register for a North Dakota sales tax permit.
Ohio
Do I need a wholesale license or seller’s permit in Ohio?
Persons or companies selling taxable goods or services must obtain a vendor’s license or a seller’s use tax account.
Do I need to register my out-of-state business in Ohio?
Remote sellers must register their businesses through the Ohio Department of Taxation.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Ohio Secretary of State.
Where do I register for a vendor’s license?
Register for a vendor’s license through the Ohio Business Gateway. Remote sellers may also register for Ohio sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain an Ohio vendor’s license?
There is no fee to register for an Ohio vendor’s license.
Oklahoma
Do I need a wholesale license or seller’s permit in Oklahoma?
Persons or companies selling taxable goods or services must obtain a sales tax permit.
Do I need to register my out-of-state business in Oklahoma?
Remote sellers must register their businesses through the Oklahoma Tax Commission’s Taxpayer Access Point (TAP) online portal.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Oklahoma Secretary of State.
Where do I register for a sales tax permit?
Register for a sales tax permit through Oklahoma TAP. Remote sellers may also register for Oklahoma sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain an Oklahoma sales tax permit?
There is no fee to register for an Oklahoma sales tax permit.
Oregon
Do I need a wholesale license or seller’s permit in Oregon?
Oregon does not have a general sales tax, so businesses are not required to obtain a seller’s permit.
Do I need to register my out-of-state business in Oregon?
Out-of-state businesses only need to register in Oregon if they are incorporated or have employees working and/or living in Oregon. Oregon employers must register with the Oregon Employment Department and the Oregon Department of Revenue.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Oregon Secretary of State.
Pennsylvania
Do I need a wholesale license or seller’s permit in Pennsylvania?
Persons or companies selling taxable goods or services must obtain a sales tax license.
Do I need to register my out-of-state business in Pennsylvania?
Remote sellers must register their businesses through the Pennsylvania Department of Revenue.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Pennsylvania Department of State.
Where do I register for a sales tax license?
Register for a sales tax license through the Pennsylvania Department of Revenue’s e-TIDES online portal.
How much does it cost to obtain a Pennsylvania sales tax license?
There is no fee to register for a Pennsylvania sales tax license.
Rhode Island
Do I need a wholesale license or seller’s permit in Rhode Island?
Persons or companies selling taxable goods or services must obtain a retail sales permit.
Do I need to register my out-of-state business in Rhode Island?
Remote sellers must register their businesses through the Rhode Island Department of Taxation.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Rhode Island Department of State.
Where do I register for a retail sales permit?
Register for new retail sales permits with the Rhode Island Division of Taxation Business Registration online portal. Remote sellers may also register for Rhode Island sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Rhode Island retail sales permit?
There is no fee to register for a Rhode Island retail sales permit.
South Carolina
Do I need a wholesale license or seller’s permit in South Carolina?
Persons or companies selling taxable goods or services must obtain a retail sales tax license.
Do I need to register my out-of-state business in South Carolina?
Remote sellers must register their businesses with the South Carolina Department of Revenue (SCDOR).
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the South Carolina Secretary of State.
Where do I register for a retail sales tax license?
Register for a retail sales tax license through the SCDOR MyDORWAY online portal.
How much does obtaining a South Carolina retail sales tax license cost?
There is a $50 fee to register for a South Carolina retail sales tax license.
South Dakota
Do I need a wholesale license or seller’s permit in South Dakota?
South Dakota state law requires everyone selling products or services to have a current South Dakota business sales or contractors’ excise tax license.
Do I need to register my out-of-state business in South Dakota?
Remote sellers must register for a South Dakota business sales tax license using the online Tax License Application.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the South Dakota Secretary of State.
Where do I register for a sales tax license?
Register for a sales tax license through the South Dakota Department of Revenue. Remote sellers may also register for South Dakota sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a South Dakota business sales tax license?
There is no fee to obtain a South Dakota business sales tax license.
Tennessee
Do I need a wholesale license or seller’s permit in Tennessee?
Persons or companies selling taxable goods or services must register to remit sales taxes in Tennessee.
Do I need to register my out-of-state business in Tennessee?
Remote sellers must register for Tennessee sales taxes through the Tennessee Taxpayer Access Point (TNTAP).
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Tennessee Secretary of State.
Where do I register for a sales tax permit?
Register for a sales tax license through TNTAP.
How much does it cost to obtain a Tennessee sales tax permit?
There is no fee to obtain a Tennessee sales tax license.
Texas
Do I need a wholesale license or seller’s permit in Texas?
In Texas, persons or companies selling taxable goods or services must obtain a sales and use tax permit.
Do I need to register my out-of-state business in Texas?
Remote sellers can apply for a sales tax permit using our Texas Online Sales Tax Registration Application System.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification with the Texas Secretary of State.
Where do I register for a sales and use tax permit?
Register to obtain a sales tax permit through the Texas Comptroller.
How much does it cost to obtain a Texas sales and use tax permit?
There is no fee to obtain a Texas sales and use tax permit, but you may be required to post a security bond. For more information on security bonds, contact a Comptroller field office.
Utah
Do I need a wholesale license or seller’s permit in Utah?
Persons or companies selling taxable goods or services must register for a sales tax license in Utah.
Do I need to register my out-of-state business in Utah?
Remote sellers must register for a Utah sales tax license using Form TC-69.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through Utah’s Division of Corporations and Commercial Code.
Where do I register for a sales tax license?
Register for a sales tax license using Utah’s Taxpayer Access Point at tap.utah.gov. Remote sellers may also register for Utah sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Utah sales tax license?
There is no fee to obtain a Utah sales tax license.
Vermont
Do I need a wholesale license or seller’s permit in Vermont?
Persons or companies selling taxable goods or services must register for a sales and use tax license in Vermont.
Do I need to register my out-of-state business in Vermont?
Remote sellers must apply for a Vermont business tax account.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through the Vermont Secretary of State.
Where do I register for a sales and use tax license?
Register for a sales tax license through Vermont’s myVTax online portal. Remote sellers may also register for Vermont sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Vermont sales and use tax license?
There is no fee to obtain a Vermont sales and use tax license.
Virginia
Do I need a wholesale license or seller’s permit in Virginia?
Persons or companies selling taxable goods or services must register for a Virginia Sales Tax Certificate of Registration (Form ST-4).
Do I need to register my out-of-state business in Virginia?
Remote sellers must register as new businesses with the Virginia Tax Board.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through Virginia’s State Corporate Commission (SCC).
Where do I register for a sales tax certificate?
Register for a sales tax certificate through the Virginia Tax Board.
How much does it cost to obtain a Virginia sales tax certificate?
There is no fee to obtain a Virginia sales tax certificate.
Washington
Do I need a wholesale license or seller’s permit in Washington?
Persons or companies selling taxable goods or services must register for a sales tax account in Washington State.
Do I need to register my out-of-state business in Washington?
Remote sellers must register for a Washington business license and tax account.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through the Washington Secretary of State.
Where do I register for a business license?
Register for a Washington business license and remit taxes through the Washington Department of Revenue. Remote sellers may also register for Washington State sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Washington business license?
There is a $19 fee to obtain a Washington business license.
Washington DC
Do I need a wholesale license or seller’s permit in Washington, D.C.?
Persons or companies selling taxable goods or services must register for a sales and use tax permit in Washington, D.C.
Do I need to register my out-of-state business in Washington, D.C.?
Remote sellers must register in Washington, D.C., to obtain a retail license and begin collecting and remitting District sales tax.
What if my business is incorporated?
Businesses incorporated in another state must register as new businesses with the Office of Tax and Revenue.
Where do I register for a sales and use permit?
Register for a sales and use tax permit through the District’s online tax portal MyTax.DC.gov. Remote sellers may also register for Washington, D.C., sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Washington, D.C. sales and use permit?
There is no fee to obtain a Washington, D.C. sales and use tax permit.
West Virginia
Do I need a wholesale license or seller’s permit in West Virginia?
Before engaging in business activity in West Virginia, every individual or business entity must obtain a West Virginia business registration certificate.
Do I need to register my out-of-state business in West Virginia?
Remote sellers must register to collect and remit West Virginia state and municipal sales and use taxes.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through West Virginia’s One Stop Business Portal.
Where do I register for a business registration certificate?
Register for a business registration certificate through the West Virginia Tax Division or mail in a BUS-APP Form. Remote sellers may also register for West Virginia sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a West Virginia business registration certificate?
There is a $30 fee to obtain a West Virginia business registration certificate.
Wisconsin
Do I need a wholesale license or seller’s permit in Wisconsin?
In Wisconsin, persons or companies selling taxable goods or services must obtain a seller’s permit.
Do I need to register my out-of-state business in Wisconsin?
Remote sellers must register for a Wisconsin seller’s permit through the Wisconsin Department of Revenue.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through the State of Wisconsin Department of Financial Institutions.
Where do I register for a seller’s permit?
Register for a seller’s permit through the Wisconsin Department of Revenue online portal. Remote sellers may also register for Wisconsin sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Wisconsin seller’s permit?
There is a $20 fee to obtain a Wisconsin seller’s permit.
Wyoming
Do I need a wholesale license or seller’s permit in Wyoming?
Persons or companies selling taxable goods or services must register for a sales tax permit in Wyoming.
Do I need to register my out-of-state business in Wyoming?
Remote sellers must register for a Wyoming sales tax permit with the Wyoming Department of Revenue.
What if my business is incorporated?
Businesses incorporated in another state must file for foreign qualification through the Wyoming Secretary of State.
Where do I register for a sales tax permit?
Register for a sales tax permit and remit sales taxes through the Wyoming Department of Revenue WYIFS (Wyoming Internet Filing System) online portal. Remote sellers may also register for Wyoming sales tax through the Streamlined Sales Tax Registration System.
How much does it cost to obtain a Wyoming sales tax permit?
A one-time $60 fee is required to obtain a Wyoming sales tax permit.
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