Whether yours is a new company just getting off the ground or an existing e-commerce company working to comply with new out-of-state sales tax laws around the country, you need to register for a sales tax permit in each state where you have nexus, whether physical or economic nexus.

Every state has different regulations and requirements, and five (Oregon, Montana, New Hampshire, Delaware, and Alaska) have no sales tax at all, so it can be overwhelming to get started. This guide is designed to help you gather the right information, find the applicable forms, and apply for a sales tax permit wherever needed.

The Process to Register for a Permit

In most states, you will follow very similar steps to register for a sales tax permit. You’ll need your Employee Identification Number (EIN) from the IRS, as well as your primary place of business, business type, and other relevant business information.

From there, you will need to find the applicable web applications or forms for each state in which you do business that collects sales tax on out-of-state sellers. This does not yet apply to all states, so be sure to research thoroughly (and read our post here to see an updated list of current nexus laws) for where you need to follow these steps.

Also note that this process can be simplified, and some of the costs avoided, if you register using the Streamlined Sales Tax (SST) program in participating states. As a Certified Service Provider, we offer no-charge registrations through SST in most cases.

To help with the process, we’ve outlined below each of the 46 states and districts that collect sales tax, along with their Department of Revenue website and the relevant forms and links you’ll need to register. If you’re unsure which states require you to register, read more about the current requirements here, or contact us to discuss your options.

StateOnline RegistrationPaper Forms, if availableCost
AlabamaMy Alabama TaxesOnline Only$0
ArizonaAZ TaxesJT-1$12 per location. Individual cities have additional fees ranging from $1 to $50
ArkansasArkansas Taxpayer Access PointAR-1R$50
CaliforniaTax and Fee AdministrationOnline Only$0
ColoradoMyBizColoradoCR 0100AP$4 - $16 plus a $50 deposit
ConnecticutDepartment of Revenue ServicesREG-1$100
FloridaDepartment of RevenueDR-1$5 by mail, or free if completed online
GeorgiaGeorgia Tax CenterOnline Only$0
HawaiiHawaii Tax OnlineBB-1$20
IdahoIdaho Business RegistrationIBR-1$0
IllinoisMyTax IllinoisREG-1$0
IndianaInBizOnline Only$25
IowaDepartment of Revenue78-005$0
KansasDepartment of RevenueCR-16$0
KentuckyKentucky One Stop Business Portal10A100$0
LouisianaGeauxBizOnline Only$0
MaineMaine Revenue ServicesPaper Form$0
MarylandInteractive Web ServicesCRA$0
MassachusettsMassTaxConnectOnline Only$0
MinnesotaDepartment of RevenueABR$0
MississippiDepartment of RevenueOnline Only$0 but entities without a permanent place of business within the state must pay a sales tax bond
MissouriMyTax Missouri2643$0, but a bond may be required
NebraskaNebraska One-Stop Business20$0
NevadaNevadaTaxAPP-01$15 for each in-state location. Out-of-state sellers pay the minimum $15.
New JerseyDivision of RevenueNJ-REG$0
New MexicoTaxpayer Access PointACD-31015$0
New YorkDepartment of Taxation and FinanceDTF-17$0
North CarolinaDepartment of RevenueNC-BR$0
North DakotaTaxpayer Access PointOnline Only$0
OhioOhio Business GatewayST 1 (in-state), UT-1000 (out-of-state)$25 in state, $0 for out-of-state sellers
OklahomaOklahoma Tax CommissionOnline or In Person$20 + $10 per location
PennsylvaniaDepartment of RevenueOnline Only$0
Rhode IslandDivision of TaxationBAR$10
South CarolinaMyDORWAYSCDOR-111 (in-state), SCDOR-111RS (out-of-state)$50
South DakotaDepartment of RevenueOnline$0
TennesseeDepartment of RevenueOnline$0
TexasTexas ComptrollerAP-201$0, but a security bond may be required
VermontSecretary of State Online ServicesBR-400$0
VirginiaVirginia Tax Online Services for BusinessesR-1$0
WashingtonDepartment of RevenueBusiness License Application$50
Washington DCOffice of Tax and RevenueOnline Only$0
West VirginiaOne Stop Business PortalWV/BUS-APP$30
WisconsinDepartment of RevenueBTR-101$20
WyomingDepartment of RevenueSales and Use Tax License Application$60

Registration is just one of many steps you, as a retailer, will need to take in order to comply with sales tax regulations. For a more comprehensive look, read our Complete Guide to Sales Tax.

Last updated March 22, 2024

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