You would like to know what a Self Administered or Home Rules state means and which states fall under this classification.
- A home rule or self-administered state has local taxing authorities (counties, cities, or special tax jurisdictions) that have chosen to collect and administer sales or use tax independently from the state.
- This means that in most of these states, a separate return must be filed for each self-administered jurisdiction in addition to the state return.
- The home rule or self-administered states are Alabama, Mississippi, Arizona, Colorado, Louisiana, Alaska, and Idaho.
- NOTE: Alaska and Idaho do not have state sales tax, but jurisdictions are empowered to levy their own sales tax at the local level.