States and tax types

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This article applies to:Avalara AvaTax Update

When you tell AvaTax Update where you collect and pay tax, use this guide to determine which tax type to select for U.S. states and territories that have both sales and sellers 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. For special taxes like VAT, lodging or bottle taxes, contact your Customer Account Manager (CAM).

State	Permit Type	Tax Return	Tax Type
Alabama	Sales tax example #: SLS-R00XXXXXXX	Sales tax 2100	Sales tax
	Sellers use tax example #: SLU-R00XXXXXXX	Sellers use tax 2620	Sales or sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers use tax
	Simplified sellers use example #: SSU-R00XXXXXXX	Simplified sellers use 2630	Sellers use tax Simplified sellers use Remittance Act in Avatax
Alaska	Local only/boroughs	All	Sales tax
Arizona	Transaction privilege and use tax	All (retailers based in Arizona)	Sales tax
Arizona	Transaction privilege and use tax	All (out-of-state retailers selling into Arizona)	Sales or sellers use tax
Arkansas	Sales and use tax	All	Sales tax
Arkansas	Vendor's use	All	Sales or sellers use tax
California	Any	All	Sales or sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers 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 sellers use tax
Indiana	Any	All	Sales tax
Illinois	Any	All	Sales or sellers use tax
Iowa	Sales tax	Sales tax	Sales tax
	Retailer's use tax (Out-of-State)	Retailer's use tax	Sales or sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers 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 sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers 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 sellers 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 sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers use tax
Oregon	Doesn't have sales tax
Pennsylvania	Any	All	Sales or sellers 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 sellers use tax
Texas	Any	All	Sales or sellers use tax
Utah	Any	All	Sales or sellers 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 sellers use tax
	If you have both of the above permit types and you file both forms		Sales or sellers use tax
Washington	Any	All	Sales tax
West Virginia	Any	All	Sales tax
Wisconsin	Any	All	Sales tax
Wyoming	Any	All	Sales tax