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What States Have Special Sourcing Rules?

Overview

You would like a list of special sourcing states.

Environment

AvaTax

Resolution

  • Origin-based states:
    • Arizona
    • Illinois
    • Missouri
    • New Mexico
    • Ohio
    • Tennessee
    • Utah
    • Virginia
  • Mixed Sourcing:
    • California (counties and Local special tax jurisdictions (SL) are origin-based, cities and District special tax jurisdictions are destination, and services are always destination-based)
    • Texas (cities and counties are origin-based, STJs are destination, and some services are destination-based)
    • Ohio (can be mixed sourcing)
    • Pennsylvania (products are origin-based sourcing and services are destination-based sourcing)
  • Home Rule States
    • Alabama
    • Alaska (no state tax)
    • Arizona
    • Colorado
    • Idaho
    • Louisiana
  • The following states have at least one jurisdiction with differing sales and use rates:
    • Alaska
    • Alabama
    • Arizona
    • Colorado
    • Iowa
    • Illinois
    • Missouri
    • Mississippi
    • New Mexico
    • Oklahoma
    • South Dakota (only the city of Carthage)