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What are home rule states?


You want to know which states are home rule states.




  • 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.
  • The list of Home Rule / Self Administered States are:
    • Alabama
    • Alaska
    • Arizona (all local jurisdictions are now state administered except the Reservations)
    • Colorado
    • Idaho
    • Louisiana


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