States and tax types
Use this guide to help you determine which tax type to select for states and U.S. territories that have both sales and sellers use tax. Refer to the Returns Central guides for more information about each state and tax return.
Often, you can find this information on tax permits, business registration documents, and past tax returns. 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 Account Manager.
State |
License, permit, or registration type |
Tax return |
Select this 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 |
2630 |
Sales or sellers use tax | |
Alaska | Local-only/boroughs | Local jurisdictions that have not adopted the Alaska Remote Sellers Tax Commission Code | Sales tax |
Remote sellers |
Remote sellers AK RSR |
Sales or sellers use tax | |
Arizona | Transaction privilege and use tax | All (retailers based in Arizona) | Sales tax |
All (out-of-state retailers registered as remote sellers) | Sales tax | ||
Arkansas | Sales and use tax | All | Sales tax |
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 |
Businesses that meet any of the following criteria:
|
Sales or sellers use tax |
Any |
Businesses that meet any of the following criteria:
|
Sales 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 | In-state seller |
Sales tax R1029 A |
Sales tax |
Remote seller |
Remote sellers RSSTR |
Sales tax | |
Direct marketer |
Direct marketer return for remote sellers R1031 |
Sales or sellers use 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 |
Virginia 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 |