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Pick the Right Tax Type

This article applies to:Avalara AvaTax Update

When you tell AvaTax Update where you collect tax, use this guide to determine which tax type to select for U.S. states and territories that have both sales tax and seller's use tax. 

Review tax permits, business registration, and tax return forms. Be sure to check the tax permit type for AL, AR, CO, IA, KS, MS, MO, OK, and VA. Match the state tax type to the way your business is registered and the tax return you need to file. If you're unsure, contact the state department of revenue

 Consumer use tax is handled differently, so you don't need to worry about that here.

State

Permit Type

Tax Return 

Tax Type

Alabama

Sales Tax

example #: SLS-R00XXXXXXX

Sales Tax

2100 

Sales Tax

Seller's Use Tax

example #: SLU-R00XXXXXXX

 Seller's Use Tax

2620 

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax

Simplified Seller's Use

example #: SSU-R00XXXXXXX

Simplified Seller's Use

2360 

Sales or Seller's Use Tax
Alaska Local only/Boroughs All Sales Tax
Arizona Transaction Privilege and Use Tax All (retailers based in Arizona) Sales Tax
All (out-of-state retailers selling into Arizona) Sales or Seller's Use Tax
Arkansas Sales and Use Tax All Sales Tax
Vendor's Use All Sales or Seller's Use Tax
California Any All Sales or Seller's Use Tax
Colorado Sales Tax License

Sales Tax

DR 0100 

Sales Tax
Retailer's Use Tax License

Retailer's Use Tax

DR 0173 

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Connecticut Any All Sales Tax
Delaware Doesn't have sales tax
District of Columbia Any All Sales Tax
Florida Any All Sales Tax
Georgia Any All Sales Tax
Hawaii Any All Sales Tax
Idaho Any All Sales or Seller's Use Tax
Indiana Any All Sales Tax
Iowa Sales Tax Sales Tax Sales Tax
Retailer's Use Tax (Out-of-State) Retailer's Use Tax Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Illinois Any All Sales or Seller's Use Tax
Kansas

Retailers’ Sales Tax

example #: 004-XXXXXXXXX-F01

Retailers’ Sales Tax 

KS ST-36

Sales Tax

Retailers' Compensating Use Tax

example #: 005-XXXXXXXXX-F01

Kansas Retailers' Compensating Use Tax 

KS CT-9U

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Kentucky Any All Sales Tax
Louisiana Any All Sales Tax
Maine Any All Sales Tax
Maryland Any All Sales Tax
Massachusetts Any All Sales Tax
Michigan Any All Sales or Seller's Use Tax
Minnesota Any All Sales Tax
Mississippi Sales Tax

SALES & SPECIAL Tax - Sales Tax

72-010-17-3-1-000

Sales Tax
Use Tax

Use Tax  

72-110-17-3-1-000

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Missouri Sales Tax

 Sales Tax  

MO 53-1

Sales Tax
Vendor’s Use Tax

Vendor's Use Tax  

MO 53-V

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Montana Doesn't have sales tax
Nebraska

Any

All Sales Tax
Nevada Any All Sales Tax
New Jersey Any All Sales Tax
New Hampshire Doesn't have sales tax
New Mexico Any All Sales or Seller's Use Tax
New York Any All Sales Tax
North Carolina Any All Sales Tax
North Dakota Any All Sales Tax
Ohio Any All Sales or Seller's Use Tax
Oklahoma

Sales Tax

example #: STS-XXXXXXXX-XX

Oklahoma Sales Tax

STS 20002-A

Sales Tax

Vendors Use Tax

example #: SVU-XXXXXXXX-XX

Oklahoma Vendors Use Tax  

SVU 20005-A

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Oregon Doesn't have sales tax
Pennsylvania Any All Sales or Seller's Use Tax
Puerto Rico Any All Sales Tax
Rhode Island Any All Sales Tax
South Carolina Any All Sales Tax
South Dakota Any All Sales Tax
Tennessee Any All Sales or Seller's Use Tax
Texas Any All Sales or Seller's Use Tax
Utah Any All Sales or Seller's Use Tax
Vermont Any All Sales Tax
Virginia

Virgina Sales and Use Tax

example #: 10-XXXXXXXXXF-001

Virginia Retail Sales And Use Tax

ST-9

Sales Tax

Out-Of-State Dealer's Use Tax

example #: 12-XXXXXXXXXF-001

Virginia Out-Of-State Dealer's Use Tax  

ST-8

Sales or Seller's Use Tax
If you have both of the above permit types and you file both forms  Sales or Seller's Use Tax
Washington Any All Sales Tax
West Virginia Any All Sales Tax
Wisconsin Any All Sales Tax
Wyoming Any All Sales Tax
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