Sales and Use Tax Registration

Business entities that sell tangible goods or offer services may need to register for sales and use taxes at the state level. Most states require businesses to either incorporate or foreign qualify prior to registering for a sales and use tax account, and many states also ask for the IRS issued EIN number as a part of tax registration.

Forty-five states and the District of Columbia all have a sales tax. Alaska, Delaware, Montana, New Hampshire, and Oregon do not collect sales and use taxes and therefore do not require sales and use tax registration, but all other states mandate some form of sales and use tax registration for qualifying businesses. Different states may refer to sales and use tax registration as a tax account, license, or permit, so it is important to keep this terminology straight when registering in multiple states. The majority of states do not require a fee with registration, however, there are several states that charge a small fee.

Some state-specific examples of the variation in the registration process include:

  • Colorado, Connecticut, Florida, Hawaii, Indiana, Rhode Island, South Carolina, Wisconsin, and Wyoming have fees for registration.
  • Hawaii collects a General Excise Tax in place of a traditional sales tax.
  • Wisconsin charges $20 for the first tax permit, but there is no fee for additional permits.
  • Colorado‚Äôs registration fees depend on the time of year when you register and range from $4-$16.

Overview By State

Alabama

Agency:Alabama Department of Revenue
Form:

Form COM:101: Combined Registration Application

Filing method:

Form or online

State Fee:

$0

Detailed Alabama Sales & Use Tax Info

Alaska

Required:Not Required
Notes:

Alaska does not have sales and use taxes at the state level. However, some local jurisdictions impose local sales taxes.

Detailed Alaska Sales & Use Tax Info

Arizona

Agency:Arizona Department of Revenue
Form:

Form JT-1: Joint Tax Application

Filing method:

Form or online

Notes:

Business entities can register for transaction privilege tax (sales tax), use tax, and withholding/unemployment taxes through the joint tax application form.

Detailed Arizona Sales & Use Tax Info

Arkansas

Agency:Arkansas Department of Finance and Administration
Form:

Form AR-1R: Combined Business Tax Registration

Filing method:

Form or online

Detailed Arkansas Sales & Use Tax Info

California

Agency:California State Board of Equalization
Filing method:

In-person or< a href="https://efile.boe.ca.gov/ereg/index.boe" target="_blank">online

State Fee:

$0

Notes:

Sales and use tax registration is know as a seller's permit in California.

Detailed California Sales & Use Tax Info

Colorado

Agency:Colorado Department of Revenue
Form:

Form CR-0100: Colorado Sales Tax Withholding Account Application

Filing method:

Form or online

State Fee:

$4-$16 depending on when you register.

Notes:

A $50 deposit is required to register for a retail sales tax license.

Detailed Colorado Sales & Use Tax Info

Connecticut

Agency:Connecticut Department of Revenue Services
Form:

Form REG-1: Business Taxes Registration Application

Filing method:

Form or online

State Fee:

$100 for sales and use tax

Detailed Connecticut Sales & Use Tax Info

Delaware

Required:Not Required
Notes:

Delaware does not have sales and use taxes at the state level.

Detailed Delaware Sales & Use Tax Info

District of Columbia

Agency:D.C. Office of Tax and Revenue
Form:

FR-500: Combined Business Tax Registration

Filing method:

Form or online

State Fee:

$0

Detailed District of Columbia Sales & Use Tax Info

Florida

Agency:Florida Department of Revenue
Form:

Form DR-1: Florida Business Tax Application

Filing method:

Form or online

State Fee:

$5 for sales tax registration

Detailed Florida Sales & Use Tax Info

Georgia

Agency:Georgia Department of Revenue
Filing method:

Online

Detailed Georgia Sales & Use Tax Info

Hawaii

Required:Not Required
Form:

Form BB-1: Hawaii Basic Business Application

Filing method:

Form or online

State Fee:

$20 fee for GET/Use Tax

Notes:

Hawaii does not have a sales tax, but instead collects a general excise tax from businesses. Form BB-1 should be used to apply for general excise and use taxes.

Detailed Hawaii Sales & Use Tax Info

Idaho

Agency:Idaho State Tax Commission
Form:

Form IBR-1: Idaho Business Registration

Filing method:

Form or online

Detailed Idaho Sales & Use Tax Info

Illinois

Agency:Illinois Department of Revenue
Form:

Form REG-1: Illinois Business Registration Application

Filing method:

Form or online

Notes:

For sales tax registration, also attach schedule REG-1-L: Business Site Location Information.

Detailed Illinois Sales & Use Tax Info

Indiana

Agency:Indiana Department of Revenue
Filing method:

Form or online

https://secure.in.gov/apps/dor/bt1/Online
State Fee:

$25 fee for sales tax registration

Detailed Indiana Sales & Use Tax Info

Iowa

Agency:Iowa Department of Revenue
Form:

Iowa Business Tax Permit Registration

Filing method:

Form or online

State Fee:

$0

Detailed Iowa Sales & Use Tax Info

Kansas

Agency:Kansas Department of Revenue
Form:

Form CR-16: Business Tax Application

Filing method:

Form or online

Detailed Kansas Sales & Use Tax Info

Kentucky

Agency:Kentucky Department of Revenue
Form:

Form 10A100: Kentucky Tax Registration Application

Filing method:

Form or online

Detailed Kentucky Sales & Use Tax Info

Louisiana

Agency:Louisiana Department of Revenue
Form:

Form CR-1: Application for Louisiana Revenue Account Number

Filing method:

Form or online

Detailed Louisiana Sales & Use Tax Info

Maine

Agency:Maine Revenue Services
Filing method:

Form or online

https://www.maine.gov/cgi-bin/online/suwtaxreg/indexOnline
Detailed Maine Sales & Use Tax Info

Maryland

Agency:Comptroller of Maryland
Form:

Form CRA: Combined Registration Application

Filing method:

Form or online

Detailed Maryland Sales & Use Tax Info

Massachusetts

Agency:Massachusetts Department of Revenue
Filing method:

Online

https://mtc.dor.state.ma.us/mtc/_/Online
Detailed Massachusetts Sales & Use Tax Info

Michigan

Agency:Michigan Department of Treasury
Form:

Form 518: Registration for Michigan Taxes

Filing method:

Form or online

Detailed Michigan Sales & Use Tax Info

Minnesota

Agency:Minnesota Department of Revenue
Form:

Form ABR: Application for Business Registration

Filing method:

Form or online

Detailed Minnesota Sales & Use Tax Info

Mississippi

Agency:Mississippi Department of Revenue
Filing method:

Form or online

https://tap.dor.ms.gov/_/Online
Detailed Mississippi Sales & Use Tax Info

Missouri

Agency:Missouri Department of Revenue
Form:

Form 2643A: Missouri Tax Registration Application

Filing method:

Form or online

Detailed Missouri Sales & Use Tax Info

Montana

Required:Not Required
Notes:

There is no general sales or use tax at the state level in Montana.

Detailed Montana Sales & Use Tax Info

Nebraska

Agency:Nebraska Department of Revenue
Form:

Form 20: Nebraska Tax Application

Filing method:

Form or online

Detailed Nebraska Sales & Use Tax Info

Nevada

Agency:Nevada Department of Taxation
Form:

Nevada Business Registration

Filing method:

Form or online

Notes:

Use either the online registration system or the Nevada Business Registration form with the supplemental registration to register.

Detailed Nevada Sales & Use Tax Info

New Hampshire

Required:Not Required
Notes:

New Hampshire does not currently have sales or use taxes.

Detailed New Hampshire Sales & Use Tax Info

New Jersey

Agency:New Jersey Department of the Treasury
Form:

Form NJ-REG: Business Registration Application

Filing method:

Form or online

Detailed New Jersey Sales & Use Tax Info

New Mexico

Agency:New Mexico Taxation and Revenue Department
Form:

Form ACD-31015: Application for Business Tax Identification Number

Filing method:

Form or online

Detailed New Mexico Sales & Use Tax Info

New York

Agency:New York State Department of Taxation and Finance
Form:

Form DTF-17: Application for a Sales Tax Certificate of Authority

Filing method:

Form or online

Detailed New York Sales & Use Tax Info

North Carolina

Agency:North Carolina Department of Revenue
Form:

Form NC-BR: Business Registration Application

Filing method:

Form or online

Detailed North Carolina Sales & Use Tax Info

North Dakota

Agency:North Dakota Office of State Tax Commissioner
Form:

Application for Sales and Use Permit or Income Tax Withholding Account

Filing method:

Form or online

Detailed North Dakota Sales & Use Tax Info

Ohio

Agency:Ohio Department of Taxation
Filing method:

Form or online

https://tap.dor.ms.gov/_/Onlinehttps://ohiobusinessgateway.ohio.gov/OBG/Membership/Security.mvc/Login?ReturnUrl=%2fOBG%2fMembership%2fHome.mvc%2fIndex#MainContainerOnline
Detailed Ohio Sales & Use Tax Info

Oklahoma

Agency:Oklahoma Tax Commission
Filing method:

Form or online

https://www.ok.gov/tax/Forms_&_Publications/Publications/Business_Registration/Online
Detailed Oklahoma Sales & Use Tax Info

Oregon

Required:Not Required
Notes:

Oregon does not have a sales or use tax.

Detailed Oregon Sales & Use Tax Info

Pennsylvania

Agency:Pennsylvania Department of Revenue
Form:

Form PA-100 Enterprise Registration Form

Filing method:

Form or online

Detailed Pennsylvania Sales & Use Tax Info

Rhode Island

Agency:Rhode Island Department of Revenue - Division of Taxation
Form:

Form BAR: Business Application and Registration

Filing method:

Form or online

State Fee:

$10 fee for retail sales registration

Detailed Rhode Island Sales & Use Tax Info

South Carolina

Agency:South Carolina Department of Revenue
Form:

Form SCDOR-111: Tax Registration Application

Filing method:

Form or online

State Fee:

$50 fee for retail sales/accomodations license

Detailed South Carolina Sales & Use Tax Info

South Dakota

Agency:South Dakota Department of Revenue
Filing method:

Form or online

https://apps.sd.gov/rv23cedar/main/main.aspxOnline
Detailed South Dakota Sales & Use Tax Info

Tennessee

Agency:Tennessee Department of Revenue
Filing method:

Form or online

https://apps.tn.gov/bizreg/Online
Detailed Tennessee Sales & Use Tax Info

Texas

Agency:Texas Comptroller
Form:

Form AP-201: Texas Application for Sales and Use Tax Permit

Filing method:

Form or online

Detailed Texas Sales & Use Tax Info

Utah

Agency:Utah State Tax Commission
Form:

Form TC-69: Business Registration

Filing method:

Form or online

Detailed Utah Sales & Use Tax Info

Vermont

Agency:Vermont Department of Labor
Form:

Form BR-400: Application for Business Tax Account

Filing method:

Form or online

Detailed Vermont Sales & Use Tax Info

Virginia

Agency:Virginia Department of Taxation
Form:

Form R-1: Business Registration Form

Filing method:

Form or online

Detailed Virginia Sales & Use Tax Info

Washington

Agency:Washington Department of Revenue
Form:

Business License Application

Filing method:

Form or online

State Fee:

$0

Detailed Washington Sales & Use Tax Info

West Virginia

Agency:West Virginia State Tax Department
Form:

Form WV/BUS-APP

Filing method:

Form or online

Detailed West Virginia Sales & Use Tax Info

Wisconsin

Agency:Wisconsin Department of Revenue
Form:

Form BTR-101: Wisconsin Business Tax Registration

Filing method:

Form or online

Detailed Wisconsin Sales & Use Tax Info

Wyoming

Agency:Wyoming Department of Revenue
Form:

Sales/Use Tax License Application

State Fee:

$60

Detailed Wyoming Sales & Use Tax Info

Business Compliance Solutions

Streamline your company's compliance with departments of state and licensing agencies. Our national turnkey solutions relieve your staff from burdensome corporate filings and licensing paperwork.

Learn more
Or call 1-888-995-5895 for immediate personalized assistance.

Free white paper

Understanding Business Licensing Compliance

An explanation of corporate filings, tax registration, and industry-specific licensing in every state.

Download Now
Harbor Business Compliance Corporation BBB Business Review

Business Compliance Solutions

Streamline your company's compliance with departments of state and licensing agencies. Our national turnkey solutions relieve your staff from burdensome corporate filings and licensing paperwork.