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What are home rule states?


A "home rule state" is a state with self-administered local taxing authorities (cities, counties, or special tax jurisdictions) that have chosen to collect and administer sales or use tax independently from the state.

Home rule states that collect and administer separately include:

Self-administered jurisdictions within these states may require separate returns.

Learn more about sales tax compliance at Avalara University or Review where you collect and pay tax for home rule states or other jurisdictions

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