| States |
Pay Sales Tax |
Tax laws |
| Alabama |
|
Recordkeeping a Sales, Use, or Rental Tax Transaction.
|
| Alaska |
|
Sales and Use Tax |
| Arizona |
|
Sales and Use Tax |
| Arkansas |
|
Model Record Keeping and Record Retention Regulation |
| California |
|
Sales and Use Tax |
| Colorado |
|
How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders |
| Connecticut |
Yes |
Stenographic Services |
| Delaware |
Yes/ Gross tax |
Sales and Use Tax |
| Florida |
|
Sales and Use tax |
| Georgia |
|
Sales and Use Tax |
| Hawaii |
Yes |
Sales and Use Tax |
| Idaho |
|
Sales and Use Tax |
| Illinois |
|
Sales and Use Tax |
| Indiana |
|
Sales Taxation of Services |
| Iowa |
|
Enumerated services exempt 26 |
| Kansas |
|
Sales or selling price |
| Kentucky |
|
Sales and Use Tax |
| Louisiana |
|
Sales and Use Tax |
| Maine |
|
Sales and Use Tax |
| Maryland |
|
Sales and Use Tax |
| Massachusetts |
No |
General Laws “Sale” and “selling” |
| Michigan |
|
Sales Tax |
| Minnesota |
|
Sales and Use Tax |
| Mississippi |
|
Sales and Use Tax |
| Missouri |
|
Sales and Use Tax |
| Montana |
|
Sales Tax |
| Nebraska |
|
Sales and Use Tax |
| Nevada |
No |
Sales and Use Tax |
| New Hampshire |
|
BUSINESS PROFITS TAX |
| New Jersey |
|
Sales and Use Tax - Contractors |
| New Mexico |
|
Sales and Use Tax |
| New York |
No |
Sales and Use Tax |
| North Carolina |
|
Business Requirements (services taxable) |
| North Dakota |
|
Sales and Use Tax |
| Ohio |
|
What is Sales Tax |
| Oklahoma |
|
Sales and Use Tax |
| Oregon |
|
Sales and Use Tax |
| Pennsylvania |
|
Sales and Use Tax |
| Rhode Island |
|
Sales and Use Tax |
| South Carolina |
|
Sales and Use |
| South Dakota |
Yes |
Sales and Use Tax |
| Tennessee |
|
Sales and Use Tax |
| Texas |
No |
Information Services |
| Utah |
|
|
| Vermont |
|
Sales and Use Tax |
| Virginia |
No |
Consumer Use Tax for Businesses |
| Washignton |
|
What is Use Tax |
| West Virginia |
|
Sales and Use Tax |
| Wisconsin |
|
Sales and Use Tax |
| Wyoming |
|
Sales and Use Tax |
| D.C. |
|
Sales and Use Tax |