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What is a Self Administered or 'Home Rule' State?


You would like to know what a Self Administered or Home Rules state means and which states fall under this classification.


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  • 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 does not have state sales tax, but jurisdictions are empowered to levy their own sales tax at the local level.





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