{
  "sources": {
    "sst": "https://www.streamlinedsalestax.org/Shared-Pages/faqs/faqs---about-streamlined",
    "sstrs": "https://www.streamlinedsalestax.org/for-businesses/sales-tax-registration-sstrs",
    "dor_links": "state license/DOR portals (data/license-portals.json, official state sites)"
  },
  "updated": "2026-08-30",
  "states": [
    {
      "st": "AK",
      "dor_href": "https://tax.alaska.gov/",
      "dor_label": "Alaska Tax",
      "sst": null,
      "no_sales_tax": true,
      "note": "No statewide sales tax, but many Alaska municipalities levy local sales taxes with their own registration."
    },
    {
      "st": "AL",
      "dor_href": "https://www.revenue.alabama.gov/",
      "dor_label": "Alabama DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "AR",
      "dor_href": "https://www.dfa.arkansas.gov/",
      "dor_label": "Arkansas DFA",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "AZ",
      "dor_href": "https://azdor.gov/",
      "dor_label": "AZ DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "CA",
      "dor_href": "https://www.cdtfa.ca.gov/",
      "dor_label": "CDTFA",
      "sst": null,
      "no_sales_tax": false,
      "note": "Storing inventory in California (including Amazon FBA warehouses) creates presence \u2014 the FTB has assessed the $800 minimum franchise tax plus penalties on FBA sellers (OTA, Fishbone Apparel, 2026). We do not file CDTFA registrations or returns."
    },
    {
      "st": "CO",
      "dor_href": "https://tax.colorado.gov/",
      "dor_label": "Colorado Tax",
      "sst": null,
      "no_sales_tax": false,
      "note": "State fee ~$63; Colorado home-rule cities charge separate local licenses ($5\u2013$50 each)."
    },
    {
      "st": "CT",
      "dor_href": "https://portal.ct.gov/DRS",
      "dor_label": "CT DRS",
      "sst": null,
      "no_sales_tax": false,
      "note": "State permit fee $100; Connecticut can also require a bond of up to $5,000."
    },
    {
      "st": "DC",
      "dor_href": "https://otr.cfo.dc.gov/",
      "dor_label": "DC OTR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "DE",
      "dor_href": "https://revenue.delaware.gov/",
      "dor_label": "DE Division of Revenue",
      "sst": null,
      "no_sales_tax": true,
      "note": "No state sales tax \u2014 no seller permit to register for."
    },
    {
      "st": "FL",
      "dor_href": "https://www.floridarevenue.com/",
      "dor_label": "Florida DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "GA",
      "dor_href": "https://dor.georgia.gov/",
      "dor_label": "Georgia DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "HI",
      "dor_href": "https://tax.hawaii.gov/",
      "dor_label": "Hawaii Tax",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "IA",
      "dor_href": "https://tax.iowa.gov/",
      "dor_label": "Iowa Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "ID",
      "dor_href": "https://tax.idaho.gov/",
      "dor_label": "Idaho Tax",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "IL",
      "dor_href": "https://tax.illinois.gov/",
      "dor_label": "Illinois DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "IN",
      "dor_href": "https://www.in.gov/dor/",
      "dor_label": "Indiana DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "KS",
      "dor_href": "https://www.ksrevenue.gov/",
      "dor_label": "Kansas Revenue",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "KY",
      "dor_href": "https://revenue.ky.gov/",
      "dor_label": "Kentucky Revenue",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "LA",
      "dor_href": "https://revenue.louisiana.gov/",
      "dor_label": "Louisiana Revenue",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MA",
      "dor_href": "https://www.mass.gov/orgs/massachusetts-department-of-revenue",
      "dor_label": "Mass DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MD",
      "dor_href": "https://www.marylandtaxes.gov/",
      "dor_label": "Maryland Taxes",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "ME",
      "dor_href": "https://www.maine.gov/revenue/",
      "dor_label": "Maine Revenue",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MI",
      "dor_href": "https://www.michigan.gov/taxes",
      "dor_label": "Michigan Treasury",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MN",
      "dor_href": "https://www.revenue.state.mn.us/",
      "dor_label": "Minnesota Revenue",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MO",
      "dor_href": "https://dor.mo.gov/",
      "dor_label": "Missouri DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MS",
      "dor_href": "https://www.dor.ms.gov/",
      "dor_label": "Mississippi DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "MT",
      "dor_href": "https://mtrevenue.gov/",
      "dor_label": "Montana Revenue",
      "sst": null,
      "no_sales_tax": true,
      "note": "No state sales tax \u2014 no seller permit to register for."
    },
    {
      "st": "NC",
      "dor_href": "https://www.ncdor.gov/",
      "dor_label": "NC DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "ND",
      "dor_href": "https://www.tax.nd.gov/",
      "dor_label": "ND Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "NE",
      "dor_href": "https://revenue.nebraska.gov/",
      "dor_label": "Nebraska Revenue",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "NH",
      "dor_href": "https://www.revenue.nh.gov/",
      "dor_label": "NH DRA",
      "sst": null,
      "no_sales_tax": true,
      "note": "No state sales tax \u2014 no seller permit to register for."
    },
    {
      "st": "NJ",
      "dor_href": "https://www.state.nj.us/treasury/taxation/",
      "dor_label": "NJ Treasury",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "NM",
      "dor_href": "https://www.tax.newmexico.gov/",
      "dor_label": "NM TRD",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "NV",
      "dor_href": "https://tax.nv.gov/",
      "dor_label": "Nevada Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "NY",
      "dor_href": "https://www.tax.ny.gov/",
      "dor_label": "NY Tax",
      "sst": null,
      "no_sales_tax": false,
      "note": "New York requires a Certificate of Authority to be a sales tax vendor and periodic returns even when a marketplace collected the tax for you (tax.ny.gov). We do not file NY returns."
    },
    {
      "st": "OH",
      "dor_href": "https://tax.ohio.gov/business",
      "dor_label": "Ohio Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "OK",
      "dor_href": "https://oklahoma.gov/tax.html",
      "dor_label": "Oklahoma Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "OR",
      "dor_href": "https://www.oregon.gov/dor/",
      "dor_label": "Oregon DOR",
      "sst": null,
      "no_sales_tax": true,
      "note": "No state sales tax \u2014 no seller permit to register for."
    },
    {
      "st": "PA",
      "dor_href": "https://www.revenue.pa.gov/",
      "dor_label": "PA Revenue",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "RI",
      "dor_href": "https://tax.ri.gov/",
      "dor_label": "RI Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "SC",
      "dor_href": "https://dor.sc.gov/",
      "dor_label": "SC DOR",
      "sst": null,
      "no_sales_tax": false,
      "note": "Permit fee $50."
    },
    {
      "st": "SD",
      "dor_href": "https://dor.sd.gov/",
      "dor_label": "SD DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "TN",
      "dor_href": "https://www.tn.gov/revenue.html",
      "dor_label": "TN Revenue",
      "sst": "associate",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "TX",
      "dor_href": "https://comptroller.texas.gov/taxes/sales/",
      "dor_label": "Texas Comptroller",
      "sst": null,
      "no_sales_tax": false,
      "note": "A Texas-based seller has physical presence in Texas and must hold an active sales and use tax permit (comptroller.texas.gov)."
    },
    {
      "st": "UT",
      "dor_href": "https://tax.utah.gov/",
      "dor_label": "Utah Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "VA",
      "dor_href": "https://www.tax.virginia.gov/",
      "dor_label": "VA Tax",
      "sst": null,
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "VT",
      "dor_href": "https://tax.vermont.gov/",
      "dor_label": "Vermont Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "WA",
      "dor_href": "https://dor.wa.gov/",
      "dor_label": "WA DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": "Registration ~$90. Washington also levies B&O tax on gross receipts \u2014 marketplace sellers over $100K WA receipts must register and report even when Amazon collected the sales tax."
    },
    {
      "st": "WI",
      "dor_href": "https://www.revenue.wi.gov/",
      "dor_label": "Wisconsin DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": null
    },
    {
      "st": "WV",
      "dor_href": "https://tax.wv.gov/",
      "dor_label": "WV Tax",
      "sst": "full",
      "no_sales_tax": false,
      "note": "Permit $30; an extra $50 applies to late registrants."
    },
    {
      "st": "WY",
      "dor_href": "https://revenue.wyo.gov/",
      "dor_label": "Wyoming DOR",
      "sst": "full",
      "no_sales_tax": false,
      "note": "Permit fee $60."
    }
  ]
}