Taxes & Money

Sales Tax Permits: All 50 States

By Edmond Hui · Verified September 29, 2026

The short answer. A business must register with a state's tax agency before it makes taxable sales there. 45 states have a sales tax or a similar tax, and each names and issues its own registration; 5 states have no state sales tax and no state sales tax permit. Pick your state below for its name, fee, renewal rule and remote seller threshold.

What We Found Across the States That Tax Sales

  • Fee: of the 45 states with a sales tax or similar tax, 23 states publish that the registration is free, 12 states charge a fee, and in 2 states the amount varies with the number of locations or what else you apply for. We have not yet confirmed the answer for 8 states.
  • Security: 7 states require security, such as a bond or deposit, from every applicant or from a stated class of applicants, and 27 states may require it at their discretion or in stated cases. We have not yet confirmed the answer for 11 states.
  • Renewal: in 23 states the registration does not expire, 10 states require it to be renewed, and in 5 states it depends. We have not yet confirmed the answer for 7 states.

All 50 States: Permit, Fee, Security, Renewal and Threshold

Every answer is read from the state's own statute, rules, forms or guidance. A cell reading “Not confirmed” is a gap in what we have verified so far, never a reported “no.” N/A marks a state with no state sales tax.

StateWhat the state calls itFeeSecurity deposit or bondExpiresThreshold for sellers outside the state
AlabamaAlabama Sales Tax LicenseFreeRequired in stated casesRenewed every year$250,000 in sales
AlaskaNone (no state sales tax)N/AN/AN/AN/A
ArizonaArizona Transaction Privilege Tax (TPT) License$12 per location (see Cost)May be requiredRenewed every year$100,000 in sales
ArkansasArkansas Sales/Use Tax Permit$50 per locationRequired in stated casesDepends (see Renewal)$100,000 in sales or 200 separate transactions
CaliforniaCalifornia Seller's PermitFreeMay be requiredDoes not expire (see Renewal)$500,000 in sales
ColoradoColorado Sales Tax License$16 per location (see Cost)Required in stated casesRenewed every 2 years$100,000 in sales
ConnecticutConnecticut Sales and Use Tax Permit$100 per location (see Cost)May be requiredRenewed every 2 years$100,000 in sales and 200 separate transactions
DelawareNone (no state sales tax)N/AN/AN/AN/A
FloridaFlorida Sales and Use Tax Certificate of RegistrationNot confirmedMay be requiredNot confirmed$100,000 in sales
GeorgiaGeorgia Sales and Use Tax NumberNot confirmedNot confirmedDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
HawaiiHawaii General Excise Tax License$20 (see Cost)Not confirmedDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
IdahoIdaho Seller's PermitFreeMay be requiredDepends (see Renewal)$100,000 in sales
IllinoisIllinois Certificate of RegistrationNot confirmedMay be requiredDepends (see Renewal)$100,000 in sales
IndianaIndiana Registered Retail Merchant Certificate$25 per location (see Cost)May be requiredRenewed every 2 years$100,000 in sales
IowaIowa Sales and Use Tax PermitFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
KansasKansas Sales Tax Registration CertificateFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
KentuckyKentucky Sales and Use Tax PermitFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
LouisianaLouisiana Sales Tax RegistrationNot confirmedNot confirmedNot confirmed$100,000 in sales
MaineMaine Retailer CertificateFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
MarylandMaryland Sales and Use Tax LicenseNot confirmedNot confirmedDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
MassachusettsMassachusetts Sales and Use Tax Registration CertificateNot confirmedMay be requiredNot confirmed$100,000 in sales
MichiganMichigan Sales Tax LicenseFreeMay be requiredRenewed every year$100,000 in sales or 200 separate transactions
MinnesotaMinnesota Sales Tax PermitNot confirmedMay be requiredDoes not expire$100,000 in sales or 200 separate transactions
MississippiMississippi Sales Tax PermitFreeRequired in stated casesDoes not expire (see Renewal)$250,000 in sales
MissouriMissouri Retail Sales LicenseFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
MontanaNone (no state sales tax)N/AN/AN/AN/A
NebraskaNebraska Sales Tax PermitFreeRequired in stated casesDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
NevadaNevada Seller's Permit$15 per location (see Cost)Required in stated casesDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
New HampshireNone (no state sales tax)N/AN/AN/AN/A
New JerseyNew Jersey Certificate of AuthorityFreeNot confirmedNot confirmed$100,000 in sales or 200 separate transactions
New MexicoNew Mexico Business Tax Identification NumberFreeNot confirmedNot confirmed$100,000 in sales
New YorkNew York Certificate of AuthorityFreeMay be requiredDepends (see Renewal)$500,000 in sales and 100 separate transactions
North CarolinaNorth Carolina Certificate of RegistrationFreeNot confirmedDoes not expire (see Renewal)$100,000 in sales
North DakotaNorth Dakota Sales, Use and Gross Receipts Tax PermitNot confirmedMay be requiredDoes not expire (see Renewal)$100,000 in sales
OhioOhio Vendor's License$50 per location (see Cost)May be requiredNot confirmed$100,000 in sales or 200 separate transactions
OklahomaOklahoma Sales Tax PermitVaries (see Cost)May be requiredRenewed every 3 years$100,000 in sales
OregonNone (no state sales tax)N/AN/AN/AN/A
PennsylvaniaPennsylvania Sales Tax LicenseFreeMay be requiredRenewed every 5 years$100,000 in sales
Rhode IslandRhode Island Permit to Make Sales at RetailFreeMay be requiredRenewed every year$100,000 in sales or 200 separate transactions
South CarolinaSouth Carolina Retail License$50 per location (see Cost)May be requiredDoes not expire (see Renewal)$100,000 in sales
South DakotaSouth Dakota Sales Tax LicenseFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
TennesseeTennessee Certificate of RegistrationFreeNot confirmedNot confirmed$100,000 in sales
TexasTexas Sales and Use Tax PermitFreeMay be requiredDepends (see Renewal)$500,000 in sales
UtahUtah Sales Tax LicenseFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales
VermontVermont Sales Tax LicenseFreeNot confirmedDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
VirginiaVirginia Certificate of RegistrationFreeMay be requiredDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
WashingtonWashington Tax Registration EndorsementVaries (see Cost)Not confirmedDoes not expire (see Renewal)$100,000 in sales
West VirginiaWest Virginia Business Registration Certificate$30 per location (see Cost)Required in stated casesDoes not expire (see Renewal)$100,000 in sales or 200 separate transactions
WisconsinWisconsin Seller's Permit$20 (see Cost)May be requiredRenewed every 2 years$100,000 in sales
WyomingWyoming Sales Tax License$60 (see Cost)Not confirmedDoes not expire (see Renewal)$100,000 in sales

After You Register

Once you hold a permit, you can usually give your suppliers a resale certificate for goods you buy to resell. To see which other states your sales may require you to register in, use the sales tax nexus checker.

Frequently Asked Questions

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Edmond Hui

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.