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U.S. Sales Tax Filing Information Requirements for Remote Sellers

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U.S. Sales Tax Filing Information Requirements for Remote Sellers

Many states have enacted Economic Nexus that require remote sellers to collect and remit sales tax once they earn above a sales or revenue threshold in that state. There are 45 states and the District of Columbia that collect Sales Tax, and 38 of those states collect Local Sales Tax, which in some cases is equal to or higher than the State Sales Tax Rate.

All 45 states require to collect State Sales Tax, and 38 of those states require Local Sales Tax by mailing address, in addition to State Sales Tax. Although the State of Alaska does not collect State Sales Tax, local governments require collect Local Sales Taxes.

Generally, when preparing a State Sales Tax return, an accountant or tax preparer will request the following information:
  1. Total sales per month/quarter
  2. Taxable sales (Sales Tax Excluded) and Non-Taxable sales (Exempt Sales)
  3. Taxes collected
  4. Tax rate
  5. Mailing address or postal code
  6. The Local Tax Rate of the corresponding state should be matched according to the customer's mailing address if there is a local tax to be filed. Please refer to the information in the subsequent form for specific filing information requirements.

The following form provides a summary of the sales tax filing information requirements by states in the United States. If you would like more detailed information, please consult with our consultants.

State

State Sales Tax

Local Sales Tax

Filing Information Requirements

Alabama

4%

Distinguished by County/City/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Special Tax

6. Taxes Collected

7. Mailing Address or Postal Code

Alaska

N/A

Distinguished by City/Borough

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Jurisdiction Code

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Arizona

5.60%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Region

4. Taxes Collected

5. Mailing Address or Postal Code

Arkansas

6.50%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code


California

7.25%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Colorado

2.90%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Municipality

4. Location Code

5. Jurisdiction code

6. Taxes Collected

7. Mailing Address or Postal Code

Connecticut

6.35%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Delaware

N/A

N/A

N/A

District of Columbia

6%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Florida

6%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. County Surtax Rate

5. Taxes Collected

6. Mailing Address or Postal Code


Georgia

4%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Hawaii

4%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Idaho

6%

Distinguished by City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. City

4. Taxes Collected

5. Mailing Address or Postal Code

Illinois

6.25%

Distinguished by Municipality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Local Government

4. Taxes Collected

5. Mailing Address or Postal Code

Indiana

7%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected



Alabama

4%

Distinguished by County/City/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Special Tax

6. Taxes Collected

7. Mailing Address or Postal Code

Alaska

N/A

Distinguished by City/Borough

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Jurisdiction Code

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Arizona

5.60%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Region

4. Taxes Collected

5. Mailing Address or Postal Code

Arkansas

6.50%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code


California

7.25%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Colorado

2.90%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Municipality

4. Location Code

5. Jurisdiction code

6. Taxes Collected

7. Mailing Address or Postal Code

Connecticut

6.35%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Delaware

N/A

N/A

N/A

District of Columbia

6%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Florida

6%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. County Surtax Rate

5. Taxes Collected

6. Mailing Address or Postal Code


Georgia

4%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Hawaii

4%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Idaho

6%

Distinguished by City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. City

4. Taxes Collected

5. Mailing Address or Postal Code

Illinois

6.25%

Distinguished by Municipality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Local Government

4. Taxes Collected

5. Mailing Address or Postal Code

Indiana

7%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected




Iowa

6%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Kansas

6.50%

Distinguished by County/City/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Special Tax

6. Taxes Collected

7. Mailing Address or Postal Code

Kentucky

6%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Louisiana

4.45%

Distinguished by Parish

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Parish

4. Domicile Name

5. Domicile Code

6. Taxes Collected

7. Mailing Address or Postal Code

Maine

5.50%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Maryland

6%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Massachusetts

6.25%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Michigan

6%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected



Minnesota

6.875%

Distinguished by County/City/County Transit

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. County Transit

6. Taxes Collected

7. Mailing Address or Postal Code

Mississippi

7%

Distinguished by City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. City

4. Taxes Collected

5. Mailing Address or Postal Code


Missouri

4.225%

Distinguished by County/City/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Special Tax

6. Taxes Collected

7. Mailing Address or Postal Code

Montana

N/A

N/A

N/A

Nebraska

5.50%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Nevada

4.60%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

New Hampshire

N/A

N/A

N/A

New Jersey

6.625%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

New Mexico

5.125%

Distinguished by Municipality/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Municipality

4. Location Code

5. Special Rate

6. Taxes Collected

7. Mailing Address or Postal Code

New York

4%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Jurisdiction

5. Taxes Collected

6. Mailing Address or Postal Code

North Carolina

4.75%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. County Tax Rate

6. Transit Tax Rate

7. Taxes Collected

8. Mailing Address or Postal Code

North Dakota

5%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Jurisdiction

5. Taxes Collected


Ohio

5.75%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Oklahoma

4.5%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Oregon

N/A

N/A

N/A



New Mexico

5.125%

Distinguished by Municipality/Special

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Municipality

4. Location Code

5. Special Rate

6. Taxes Collected

7. Mailing Address or Postal Code

New York

4%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Jurisdiction

5. Taxes Collected

6. Mailing Address or Postal Code

North Carolina

4.75%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. County Tax Rate

6. Transit Tax Rate

7. Taxes Collected

8. Mailing Address or Postal Code

North Dakota

5%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Jurisdiction

5. Taxes Collected


Ohio

5.75%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Oklahoma

4.5%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. City

5. Taxes Collected

6. Mailing Address or Postal Code

Oregon

N/A

N/A

N/A



Pennsylvania

6%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Rhode Island

7%

N/A

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

South Carolina

6%

Distinguished by County/ Municipality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Municipality

5. Taxes Collected

South Dakota

4.5%

Distinguished by City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. City

4. Special Jurisdiction

5. Taxes Collected

6. Mailing Address or Postal Code

Tennessee

7%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Texas

6.25%

Flat Tax Rate for Remote Seller：1.75%

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Taxes Collected

Utah

4.85%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Vermont

6%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code



Virginia

5.30%

Distinguished by Locality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. Locality

4. Taxes Collected

5. Mailing Address or Postal Code

Washington

6.50%

Distinguished by County/City

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Location Code

5. Location Name

6. Taxes Collected

7. Mailing Address or Postal Code

West Virginia

6%

Distinguished by County/ Municipality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Municipality

5. Taxes Collected

Wisconsin

5%

Distinguished by County

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. County

4. Taxes Collected

5. Mailing Address or Postal Code

Wyoming

4%

Distinguished by Locality

1. Taxable sales (Sales Tax Excluded)

2. Non-Taxable sales (Exempt Sales)

3. City

4. Jurisdiction

5. Taxes Collected

6. Mailing Address or Postal Code




Please note that each state has different methods to check tax rates and other information, KAIZEN will provide the relevant methods for your reference before filing your first return.

Disclaimer

All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage.

If you wish to obtain more information or assistance, please visit the official website of Kaizen CPA Limited at www.kaizencpa.com or contact us through the following and talk to our professionals:
Email: info@kaizencpa.com
Tel: +852 2341 1444
Mobile : +852 5616 4140, +86 152 1943 4614
WhatsApp/ Line/ WeChat: +852 5616 4140
Skype: kaizencpa

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