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.
| State | Online Registration | Paper Forms, if available | Cost |
|---|---|---|---|
| Alabama | My Alabama Taxes | Online Only | $0 |
| Arizona | AZ Taxes | JT-1 | $12 per location. Individual cities have additional fees ranging from $1 to $50 |
| Arkansas | Arkansas Taxpayer Access Point | Online Only | $50 |
| California | Tax and Fee Administration | Online Only | $0 |
| Colorado | MyBizColorado | CR 0100AP | $4 - $16 plus a $50 deposit |
| Connecticut | Department of Revenue Services | REG-1 | $100 |
| Florida | Department of Revenue | DR-1 | $5 by mail, or free if completed online |
| Georgia | Georgia Tax Center | Online Only | $0 |
| Hawaii | Hawaii Tax Online | BB-1 | $20 |
| Idaho | Idaho Business Registration | IBR-1 | $0 |
| Illinois | MyTax Illinois | REG-1 | $0 |
| Indiana | InBiz | Online Only | $25 |
| Iowa | Department of Revenue | 78-005 | $0 |
| Kansas | Department of Revenue | CR-16 | $0 |
| Kentucky | Kentucky One Stop Business Portal | 10A100 | $0 |
| Louisiana | GeauxBiz | Online Only | $0 |
| Maine | Maine Revenue Services | Paper Form | $0 |
| Maryland | Interactive Web Services | CRA | $0 |
| Massachusetts | MassTaxConnect | Online Only | $0 |
| Michigan | Michigan.gov | 518 | $0 |
| Minnesota | Department of Revenue | ABR | $0 |
| Mississippi | Department of Revenue | Online Only | $0 but entities without a permanent place of business within the state must pay a sales tax bond |
| Missouri | MyTax Missouri | 2643 | $0, but a bond may be required |
| Nebraska | Nebraska One-Stop Business | 20 | $0 |
| Nevada | NevadaTax | APP-01 | $15 for each in-state location. Out-of-state sellers pay the minimum $15. |
| New Jersey | Division of Revenue | Online Only | $0 |
| New Mexico | Taxpayer Access Point | ACD-31015 | $0 |
| New York | Department of Taxation and Finance | DTF-17 | $0 |
| North Carolina | Department of Revenue | NC-BR | $0 |
| North Dakota | Taxpayer Access Point | Online Only | $0 |
| Ohio | Ohio Business Gateway | ST 1 (in-state), UT-1000 (out-of-state) | $50 in state, $0 for out-of-state sellers |
| Oklahoma | Oklahoma Tax Commission | Online or In Person | $20 + $10 per location |
| Pennsylvania | Department of Revenue | Online Only | $0 |
| Rhode Island | Division of Taxation | BAR | $10 |
| South Carolina | MyDORWAY | SCDOR-111 (in-state), SCDOR-111RS (out-of-state) | $50 |
| South Dakota | Department of Revenue | Online | $0 |
| Tennessee | Department of Revenue | Online | $0 |
| Texas | Texas Comptroller | AP-201 | $0, but a security bond may be required |
| Utah | Utah.gov | Online Only | $0 |
| Vermont | Secretary of State Online Services | BR-400 | $0 |
| Virginia | Virginia Tax Online Services for Businesses | R-1 | $0 |
| Washington | Department of Revenue | Business License Application | $50 |
| Washington DC | Office of Tax and Revenue | Online Only | $0 |
| West Virginia | One Stop Business Portal | WV/BUS-APP | $30 |
| Wisconsin | Department of Revenue | BTR-101 | $20 |
| Wyoming | Department of Revenue | Sales 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 April 21, 2025
