Visit our Etsy shop: GoTo
This post is copyrighted–you do not have permission to repost this content elsewhere but you are welcome to link to it if you’d like to share the information.
- Register with your state to collect sales tax,
- Register your business with your state and/or local authorities,
- Get a business license or business permit,
- Report the money you make on your income taxes, no matter how little it is…
Even if you only sell online, make no profit, consider selling only a hobby, or don’t sell items often, the government may want you to register with them.
Once folks learn that there are some legal issues with selling, they often don’t know where to start. Hopefully this page will help you get started on the right foot. It’s not meant to replace getting help from a professional and you should double check info you get online with the state & local authorities.
Sales tax and business laws vary widely from state to state and often from city to city/county to county. Your best bet it to contact state & local officials to find out what is required for your type of business in your location. Links below take you to official government pages, but first some introductory info…
Please, please, please don’t take the word of people in forums or on non-official websites for what your legal responsibilities are. That includes this blog. Always check info you get with the authorities in charge of setting the rules.
Most states require you to register before you start selling. There are a few states with no sales tax, some that allow some sales before your need register, some that allow you to collect & remit sales tax without registering and some that require you to register before you start to sell and you won’t know which yours is until you check your state’s laws. (Often states offer an amnesty program/voluntary disclosure or compliance program for folks just learning that they should have been collecting taxes, so be sure to ask about that if it suits your situation. Click here for a page also lists current/upcoming amnesties–though I don’t know if it is kept up to date well.)
Registering to collect sales tax:
Sometimes it’s free, sometimes there’s a fee. The paperwork is not difficult, don’t bother paying some “business registration” or “legal help” website to file it for you.
|Before you register… Be aware that if you give a phone number while registering for sales tax, the state may make that number public as a business number and you might end up getting phone calls from solicitors.* See here for
how to avoid using your home number during registration.
You might need an NAICS code for your business–this is just a code that describes what type of business you have. These sites should help you find the right one:
A NYS NAICS tool–even if you’re not from NY, just pretend you are for the purpose of the tool to see if it helps you find what you need.
The types of things you might look up when figuring which code is right for you: retail sales, internet sales only, used goods/second hand dealers, antiques, artist (fine, graphic, photographer…)
What you need to know about your state’s sales tax:
Sales tax laws are different in every state but the questions folks have are always the same. Answering the questions on this list with info you get from your state will give you a good understanding of the issues involved before they even come up:
If you set up a shop online, like an Etsy shop, you generally don’t qualify as an “occasional seller”. Many states will consider this a business venture and require you to register at the very least to collect sales tax, sometimes there’s other registration required too. Please check if your state considers how you sell to meet their “Occasional Sales” exemption from registration & tax collection. In many states more than 3 days worth of a yard sale per year will even take you out of the occasional seller group and make registration a requirement.
Hobby / Individual Seller:
Non-business sellers, in most states, are required to register & collect sales tax if they set up to sell to the public. Even if you think you qualify as a hobbyist or “individual” seller and not a business, the law may be that you still need to at least register for sales tax and the authorities may feel differently about you meeting other registration too, so please check your state & local (county/parish, city…) registration requirements.
See here for how the IRS differentiates a business from a hobby:
Is Your Hobby a For-Profit Endeavor?
Picking a business type depends on what you sell. Many small businesses are Sole Proprietorships, the most simple business structure.
If you sell items for children, food or bath & body products it might be better to incorporate to protect your personal assets. Basic info about business structure from the IRS: Choosing a Business Structure.
If you go with a Sole Proprietorship, you will file your business income with your personal income taxes on the Schedule C each April. See here for help–preparing your records as you go will save big headaches come spring: Filing Income Taxes for Your Small Business
Doing Business As (DBA), also known as a Fictitious Name:
If you are doing business under a name other than your given name (“Soap is Dope”, for example, as opposed to “Mary Smith”) most areas will require you to register the DBA name.
Some places have a small fee to register a DBA & a page or so of paperwork that basically has a person’s name, address and the business name on it. Other locations require that plus posting it in the newspaper for a set amount of time. (If you need to do the newspaper thing, I’ve heard small weekly papers work and cost less than putting the legal notice in a daily paper.) Again, you don’t need to pay for some business registration service if you are filling out one of these forms.
Help with your Sales Tax Return:
Every state has its own forms and way to fill out the details, but this is generally how it works:
If you need more help, check your state’s website for the instructions for filing by mail–for some reason the online filing systems don’t supply you with the same amount of details for filiing as the instructions for filing by mail, but the require the same information for completing the filing. Refering to the by-mail instructions can sometimes give you just that bit of info you are missing that makes all the difference.
More personalized help:
If you need more help after reading the links above & below that apply to you, you might want to consider setting up an appointment with a business counselor. The US Small Business Association (SBA) is government run and offers free help: SBA
State names in blue text are links to info for that state.
Some have just basic info to get you started, some have a lot of links to details. I’ll add links for more states & more info for already linked states as I have the information.
|District of Columbia||Missouri||Tennessee|
|Indiana||New Mexico||West Virginia|
Starting a Business
Sales & Use Tax
“All persons or businesses that sell tangible personal property at retail or operate places of entertainment or amusement must collect the tax…” Source: Starting A New Business pamphlet
Are freight charges taxable? See the FAQ answer to that very question! (And the rest of the page for more helpful info.)
Tax included? Seller must collect & remit sales tax, tax on receipt when possible–when not providing a receipt, large signage must be posted about the tax included in the price… see the details in this PDF file: http://revenue.alabama.gov/salestax/rules/810-6-4-.20.pdf (Keep in mind that you cannot collect & remit it from out of state buyers online.)
More Brochures & Pamphlets
All the sales tax rules in detail, in plain text.
Look up your Alabama Sales Tax Rates here:
810-6-5-.04.02, PDF file, New in 2014–Seller’s Responsibility to Collect County and Municipal Sales and Use Taxes.
Starting a Small Business (PDF file)
Small Business Assistance Center
While Alaska has no state sales tax, there are local sales taxes.
Transaction Privilege Tax (TPT)/Licensing: AZ has Transaction Privilege Tax, not sales tax.
~~~Seller owes if whether or not they collect if from buyer: see Publication 602, p1
~~~Casual Sales: You need to collect… “even if you consider your sales a part of a hobby.”: see Publication 602, p1 #3
~~~Tax on Shipping: see Publication 602, p1 #8
AZ: Business Forms
AZ TPT Forms–including:
~~~TPT-1 Transaction Privilege, Use & Severance Tax Return
~~~TPT-Deduction Codes (details)
AZ Dept of Commerce: Small Business Services
Out of state sales are exempt–Brochure 622, page 3, bottom right: “Retail sales of tangible personal property to nonresidents temporarily within Arizona, for use outside of Arizona, are exempt from transaction privilege tax…”
From: A Guide to Taxes for Arizona Businesses – Business Basics
TPT FAQs AZ state’s FAQ page for TPT
Tradenames, also refered to as DBAs
Who must register? “Vendors located and operating in Arkansas must register under the Gross Receipts Tax Law if the vendor sells property or services subject to sales tax…” See the start of this official state PDF: Starting a New Business?
Arkansas local sales tax is based on delivery location
State Sales Tax Main Page
Local Sales Tax Page
Raffle Info (and Charitable Bingo) PDF file
Who needs a permit to sell food?
Starting a Business
Sales & Use Tax Regulations including artwork that is emailed to the customer
Sales & Use Tax – Regulations including links to Local Sales & Use Tax info and Transactions & Use Tax Regs
Who must obtain a seller’s permit?
Sales & Use Tax Publications–see:
#100 for tax on shipping info
#68 for “Photographers, Photo Finishers…”
#61 and #73 for “Exemptions and Exclusions”
#109 for “Products electronically transmitted to customers”
Sales & Use Tax Forms & Applications (including instructions)
Start a Business
Internet Sales–basic info on how to collect
Sales Tax–quick answers to FAQs
Sales Tax FYI Publications Page–see:
Sales 8: Sales Tax Requirements for Small Home Businesses–you must collect even if you don’t have to register
Sales 9: Sales Tax Licenses and Filing Requirements
Before you decide that you don’t need to register, please call the state to see if how you sell (like setting up your Etsy shop) qualifies you as an occasional seller or if CO sees what you do as a business that requires registration. (“The sales tax license exemption outlined above does not apply to you if…”)
Sales 29: Tax on Shipping? Read pub 29
Rate for mailed items–see Sales 62 under “Deliveries of Goods”
Sales 62: Guidelines for Determining When to Collect State-Collected Local Sales Tax–same rules for internet sellers & mail order sellers.
Sales Tax — Forms & Instructions
Common Filing Errors on Sales Tax Returns–tips from the state
Tax Classes–learn how to handle sales tax from the state
Bingo & Raffle–do it by the state’s rules
Starting a Business Checklist
Starting a New Business
Who need to register to collect sales tax
State Tax Guides Links, including
Getting Started in Business (PDF file) which gives you a lot of the info you need all in one place.
Q & A on Sales and Use Taxes for a New Business
Use Tax FAQ
One rate for the whole state
Shipping & tax
Resale Certificate (PDF file)-use for purchasing tax exempt goods for your business
Establishing a Business
Delaware doesn’t have sales tax, it has Gross Receipts Tax
Only making sales on the internet? Gross Reciepts Tax–the page says there’s tax on wholesale and retail transactions.
One Stop Business Registration & Licensing
|District of Columbia
Start a Busines
Start a Busines Checklist
Forms & Publications
Sales Tax Publications
Tax Rates & Revenues
Sales Tax Rules
Starting a Business in Florida
What taxes are required?
FL discretionary sales tax info:
Destination-based salest tax
“The full amount of sales tax must be collected at the time of the transaction. Sales tax, including any county surtax, must be separately stated on the sales slip, charge ticket, invoice, or other evidence of sale.”
Source: Publication GT-300015: Guide for Business Owners (page down for a link to this publication)
Florida Department of Revenue
Before you launch… Applying for a Business License
First Stop Business Information Center
A Tax Guide For Georgia Citizens, PDF–pages 12-17 for sales tax
Department of Revenue–Business Taxes Page
Starting a Business—PDF file
HI Government Starting a Business Page
Permits & Licenses (includes links to each county’s page and import/export info)
Business Express Page–use the Wizard for step by step help
Register your Trade Name (DBA)
Register with the Dept of Taxation
Dept of Taxation FAQ page–includes tax return form link, how to apply, tax rate link
Tax Facts page: info on HI’s General Excise/Use Tax (GET).
General Excise vs. Sales Tax, PDF file–FAQ for how sales tax & GET are different–see #14 for goods being shipped out of state.
File taxes online
Idaho Business Resources
Sales Tax–main page
Sales Tax Forms & Publications–Publications are on the second half of the page
Publication #4 Do I need to register? If so, when? That’s covered in this PDF document: #4 Retailers–An Educational Guide to Sales Tax in the State of Idaho–Who is a retailer/needs a permit, having tax included/paying it for the customer is not acceptable, separately stated shipping to consumer is not taxable, internet-only sellers still need to register
Shipping & handling is only taxable on taxable goods when it is not stated separately–see page 7 of #4 Retailers (above)
Publication #6 to determine if you have a business nexus in Idaho (if you sell from your ID home, you do!)
Publication #5 Making Exempt Sales–including p 13 for out of state deliveries
Publication #30 Production Exemption–supplies & certain equipment for your business aren’t taxable
Starting Your Business In Illinois Handbook & other SBA business startup and management publications
Main Business Page
Do I need to register with the IL Dept of Revenue?
IL Dept of Revenue
IL Dept of Revenue Sales & Use Tax–general info
IL Dept of Revenue FAQ
Publication 113: Retailer’s Overview of Sales and Use Tax—PDF file, includes the factors that determine the tax rate you should apply, use tax info, etc..
More tax publications: http://tax.illinois.gov/Publications/Pubs/index.htm
Internet sales are taxable except when shipped out of state
Shipping and handling taxable?
Sales & Use Tax Forms
City of Chicago–see: Operating Without Business License and License/Business Information.
Know what you owe use tax on: Illinois Use Tax Fact Sheet—PDF file, and the Use Tax FAQs.
Know what your business owes use tax on: When does an Illinois retailer owe use tax and how is it reported? http://tax.illinois.gov/QuestionsAndAnswers/161.htm
An Entrepreneur’s Guide to Starting A Business in Indiana
Busines FAQ—Start a Business, Tax Form info…
Sales Tax FAQ
Register a New Business
Must regsiter if (this is a PDF file): “A person is an Indiana Retail Merchant and must be registered with the Department to collect Indiana Use Tax if the retail merchant is engaged in selling at retail for use, storage, or consumption in Indiana.” (see more info below)
Information for Businesses
Retail Sales Tax & Use Tax PDF file, AKA “Brochure #3”, gives you the basics including that items shipped out-of-state are not subject to IN sales tax.
DOR–Sales Tax Forms & Publications
Sales Tax Information Bulletins–there are many, be sure to check out at least these in the table for Sales Tax (not the income tax bulletins):
# 20: See the last page for a definition of non-auction casual sales
# 34: Sales Tax Application to Photography
# 40: Prizes & Other Free Merchandise (Blog give-aways anyone?)
Chapter 7-Registration for Tax ID: “You will need to register your business with the Department if you: Will be selling products or tangible items (sales tax)…”
“Selling at retail” defined in IC 6-2.5-4-1 as “Sec. 1. (a) A person is a retail merchant making a retail transaction when he engages in selling at retail.”
Registered retail merchant’s certificate IC 6-2.5-8-1 Version a:…
Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless the retail merchant has applied for a registered retail merchant’s certificate…”
Tax Forms–includes a link to sales tax forms
Starting a Business
Sales tax FAQs
Thinking About Starting a Business
Starting a Business: Developing, planning & licensing
Looks like destination based sales tax
Sales Tax FAQ
When do I file? See this PDF file from the state.
Sales Tax & Compensating Use Tax (PDF)–pages 17 & 18 for tax on shipping info
Sales & Use Tax: Rate Locator
Tax Rates by 5 Digit Zip code
Tax Forms & Publications
Sales Tax Forms & Publications
Fabricators–No use tax on materials made into goods for sale.
Want to read the boring old tax code? Sometimes I like to see the plain text source–click By Tax Type in the left sidebar & then click the little sideways triangle next to Kansas Retailer’s Sales Tax
Video Tutorials–I haven’t watched them, but it sounds helpful.
Incorporating? This might be helpful.
One-Stop Business Licensing Program
or see the Professional Licensing & Permits–page down to the “Business Permits and Licensing Requirements” link in the left column of links
Sales & Use Tax
KY FAQ Sales and Use Tax–PDF file
Page down to section 139.105 Sourcing of retail sales for info on destination based sales tax
More KY “Sales Tax Facts” editions: http://www.revenue.ky.gov/newsroom/publications.htm#S
Online Business Registration
Who must file
Main Business page
Forms & fee schedule (PDF file)
Geauxbiz: mail in this form and the state will send you a customized list of requirements for your business
Sales Tax Statutes and Regulations (PDF file)
Sales tax FAQ
Grow a Business–helpful links
Who needs to register? “If you will make sales in Maryland, you will need to obtain a sales and use tax license…”
Maryland Checklist for New Businesses
Starting a New Business in Maryland
Sales Tax FAQs–lots of good info including:
Tax included? See #18. Not sure how that works for internet sales since you aren’t allowed to collect your state’s tax from out of state buyers, but it’s good to know for craft shows.
Purchases for Resale–not all are tax free when you buy in-person, but you can report tax overpaid when you remit your sales & use tax return.
A Guide to Sales and Use Tax:
See the “Who is a sales/use tax vendor?” section for who needs to register.
and “What are the responsibilities” for “tax must be separately stated and separately charged on all invoices, bills, displays or contracts”
Sales/Use Tax Forms & Exempt Certificates
What goods are tax exempt?
Sales and Use Tax–Overview & current rate
What is included in the sales price? Details in the code: “no deduction shall be taken on account of … (v) transportation charges separately stated, if the transportation occurs after the sale of the property is made”.
DOR Small Business Workshops
Sales Tax FAQs
Sales and Use Tax–Documents, AKA “Legal Library”, lots of details you might need.
City of Worcester Business Guide
The Laws (boring tax code, but the info is in there)–see:
PART I: Administration of the Government
TITLE IX: Taxation
CHAPTER 64H: Tax on Retail Sales of Certain Tangible Personal Property
Business Center: Starting your business
Guide to Starting a Small Business—PDF
One sales tax rate for the whole state
Sales and Use Tax FAQs
Shipping & sales tax
Sales & Use Tax Certificate of Exemption
Sales and Use Tax Information ( http://www.michigan.gov/taxes/0,4676,7-238-43529—,00.html ) Lots of links to help you find anwsers to your sales tax rule questions, including a link to:
The General & Specific Sales Tax Rules ( http://www7.dleg.state.mi.us/orr/Files/AdminCode/948_2010-012TY_AdminCode.pdf ) PDF file with tons of useful details about how sales tax works in Michigan, like:
R 205.56 Bakeries
R 205.77 Fairs, circuses, carnivals, and other public exhibitions.
R 205.78 Farmers, market masters, and other marketers.
R 205.91 Interstate commerce. (Goods shipped out of state)
R 205.108 Philatelists; antiques, curios, and old coins.
R 205.124 Transportation charges.
R 205.136 Food for human consumption.
Who needs to register for Sales and Use Tax? and other FAQs
Who needs to register? How frequently will I file & when? See the MN Sales Tax Instructions—PDF file. See “Figuring the tax” for how to apply sales tax (shipping is taxable), tax included is ok if publicly posted, BUT if you include it online you’d be charging it to all buyers & not just those in your state and that’s not permitted… this publication also lists exempt transactions & items.
Starting a Business in Minnesota
Register for a tax ID number if you are “person making taxable retail sales or performing taxable services in Minnesota.”
Sales and Use Tax–publications, exemptions & more
Sales Tax Fact Sheets Many helpful topics including:
#155 Delivery Charges
#164 Local Sales and Use Taxes
#164s Special Local Taxes
#146 Use Tax for Businesses (and #156 for Individuals)
Destination-based sales tax–see #164 for info on collecting local taxes: If you ship items into an area that has local sale tax that you have in common with the buyer you collect local sales tax. You only collect the state rate for goods delivered outside of your local district (p 4, “Exemptions”) unless you are delivering the goods in your own vehicle to an area with local taxes (even if you don’t normally have a business nexus there). (“Who is required to collect”, “This includes sellers from outside the locality who… ship…”)
Register for taxes
Record Keeping & Document Retention Requirements
Main Sales & Use Tax page
Sales Tax Rates
Delivery Charges, taxable.
You must register before you start to sell, further down even hobbyists & flea market vendors.
Local sales tax only in Tupelo
Missouri Business Portal
Sales & Use Tax Main Page–includes some FAQ links, tax rate links, etc
More FAQ links here for sales & business taxes, including:
Exemptions from state and local sales and use taxes.
It’s a long page, so you might like to try the search tool… “Sales and Use Tax Exemptions and Exclusions Search”
One interesting exemption: 144.030.2(25) Handcrafted items made by a seller or their spouse if over 65 years old and gross proceeds are not the majority of their income (see page for details).
Items shipped out-of-state are not sales tax-able (as is true for all states), see the FAQ entry for What is the sales taxability of the Internet? and also the second question below that for export sales.
Shipping & sales tax
Sales Tax Forms & Manuals–#4789 “Sales Tax:
detailed instructions and information book”
Licensing & Regulations: Food Safety
Weights & Measures
Common Permits and Licenses
Selling food? A bit about the rules.
How to Launch a New Business
Main MT Business Page
MT Dept of Revenue Business Page
Sales Tax FAQ
Made in Montana–who qualifies
Sales Tax FAQ
Destination-based sales tax, plus shipping is taxable when the goods are.
New Business Information–including DBA
Nebraska One-Stop Business Registration
Starting a business in Nebraska–Who needs to register? You do, if you are selling on Etsy or have another web-based venue.
Sales & Use Tax–the main page including a link to register & a link for filing your Nebraska sales tax online. See the links on the left side of this page for forms & information guides.
Business Tax FAQ
Delivery charges taxable? See the “Delivery Charges” PDF file here
Want to read the dry old sales tax regs? Title 316 – NEBRASKA DEPARTMENT OF REVENUE Chapter 1 – SALES AND USE TAX
Start a Business
Main Business Page
NV Dept of Tax FAQs says:
~~~Shipping is not taxable, but handling is…
~~~Sales tax included is ok, but you shouldn’t be charging tax to out of state buyers so if you are selling online tax included probably isn’t the way to go unless you want to do a lot of refunding.
Tax Publications & specifically ones for Sales Tax
Main Dept of Taxation page
Starting A Business–I’d start here, it’s a PDF with the basics of what to do
NJ Business Portal–“one-stop shop” for lots of info & more details
Who Must Collect Sales Tax? Is shipping taxable? See this PDF file from the State of NJ: Making Mail-Order & Internet Sales
Starting A Business–additional resources
NJ Business Registration Page
Printable Forms–Sometimes it’s just nice to see it on paper before you fill it out online, or to be able to read the instructions before filling something out.
Arts & Crafts Businesses Pub ANJ–11 (PDF file)
Sales & Use Tax: Forms, publications & FAQ See the “Publications” page for a link to Bulletin S&U-4 for taxable/non-taxable items, other publications for many other topics
Sales Tax FAQs
Tax on digital goods?
New & Small Business Education Center
NM has a “gross receipts tax” instead of sales tax which is based on the seller’s location.
Out-of-State Sales: See the PDF file “FYI-105: Gross Receipts & Compensating Taxes-an Overview” (link on above page) under “Deductions From Governmental Gross Receipts Tax” line 6 “Receipts from sales in interstate commerce”.
Small Business Services: Starting Your Business
How to register
Tax workshops provided by the state
NM Tax Forms & Publications
How NM defines a business nexus.
Gross Receipts Tax Credits
See the “What is a DBA & do I need one?” link on the FAQ page if you are selling under a name other than your given name.
Because I’m from NY, I’ve got the most info on NY so I have organized it here:
NY Sales Tax & Business Registration Requirements
Start Your Business in North Carolina–Start a business check list, licenses…
Who should register for sales tax
Required to collect & remit sales tax
Sales & Use Tax
Starting a home-based food business
Dept of Revenue–Information for BusinessesTax info, forms…
Digital goods taxable? PDF file showing that certain digital property is taxable in NC: http://www.dornc.com/taxes/sales/impnotice_digital_property09.pdf? (Copy & paste the address into your browser–the state website refused the direct link I tried to use.)
Also, Sales Tax Rate on Digital Property–see the ‘sourcing’ details here: http://www.dornc.com/taxes/sales/sourcingdigitalproperty.pdf (Copy & paste the address into your browser.)
Destination-based sales tax: A retailer who ships or delivers…
When is a (sales tax) permit required & how do I get it?
Sales & Use Taxes FAQ
Is shipping taxable?
More details: Guideline: Sales, Use and Gross Receipts Tax Requirements (PDF file)
Business Registration Web Site
Who needs to register? Ohio law requires any person or business…
Sales Tax Electronic Filing–now required
1st Stop Business Connection–Starting a Business
Vendors: Sales Tax Laws in Ohio PDF file
Sales & Use Tax
Generally origin-based Sales Tax–see the “Sales of Tangible Personal Property”. The tax code is here.
Ohio Business Gateway
Business Filings: Name Availability Guide & Search–see links on left
Tax on shipping?
No tax on out of state deliveries
Do I really need a sales tax permit? See here and here
Business Registration Packet–good overall info
Register to collect sales tax online
Starting a Business
Destination-based rates when item is shipped
Sales Tax FAQs
Main Sales Tax page
Forms & Publications
Business Taxes–including Business Tax Workshops, Business Structures, How to Form a Business…
The legal code: CHAPTER 65. SALES AND USE TAX PDF–dry but detailed. See:
710:65-15-1. Sales related to interstate commerce, b(2)–items shipped out of state aren’t taxable
710:65-1-5. Unlawful to advertise that sales tax will be absorbed
710:65-1-6. “Tax-included” prices
PART 7. “D”–Shipping/Delivery Charges
Business Info including the Business Wizard to tell you how to start
DOR Business Taxes Homepage
Forms & Publicaitons
How to Start a Business in Oregon–PDF
Small business state tax and government agency contacts—PDF
Who needs to register? See Pub 585 (PDF file): “All businesses and individuals selling products and services subject to sales tax must register for a sales tax license…”
Starting a Business in Pennsylvania-A Beginner’s Guide, PDF file
First-Time Entrepreneur–to start and legally establishing a business
On-line Version of the PA-100 Enterprise Registration Form-Register to collect PA sales tax
From this Forms & Pubs page Sales & Use Tax Forms & Publications be sure to see: rev-717.pdf Retailers’ Information Guide PDF File (REV-717)
page 7, #8 tax exempt sales
page 13: detailed list of taxable & exempt goods
FAQ & ask a question center
First Stop Business Information Center
Sales tax FAQ: “required to register before you start your business” and “What other state taxes is a business liable for?”
Casual Sales: “tax does not apply to casual sales made by a person not regularly engaged in the business of selling tangible personal property” (usually includes setting up a shop online even if you don’t make any sales) and “Every person making more than five (5) retail sales of tangible personal property during any twelve-month period… shall be considered a retailer”
Nonexempt Casual Sales: “…Retail sales by manufacturers, wholesalers, processors, and jobbers even though such sales are infrequent and only comprise an insignificant fraction of their total business…”
Delivery Charges: Taxables goods means taxable shipping
Many more detailed rules for collecting sales tax in Rhode Island
RI Division of Taxation Online Registration Service
South Carolina Business One Stop (SCBOS)
Main Sales & Use Tax Page
Sales & Use FAQ–details extracted from the Sales & Use Tax Manual linked below.
Sales & Use Tax Manual: Large PDF file–tons of info, including that rates are destination-based, see Chapter 23 – Frequently Asked Questions, “P. Local Taxes” pages 326 through 328 of this PDF document.
Mailing address is not accurate for determining tax district (p 327 of above link), so you need to check that the tax is calculated accurately on each transaction.
Just want to look at each of the chapters of the Sales & Use Tax Manual separately? It is a big document to download/read through! You can download each chapter from this state web page. See P, Local Taxes, pages 48-49, #2 if you just download Chapter 23.
How to Open a Business in Tennessee
Do you need to register for a sales tax number? If you sell less than $400/month, it depends on where you get supplies…
Business Registration Requirements–what you need to do.
Sales & Use Tax–FAQ: Lots of good info including including # 18 for internet sellers
Sales and Use Tax Forms, Instructions & Exemption Certificates–see the links on the left
Sales tax on shipping ( https://www.tn.gov/assets/entities/revenue/attachments/sales07-20.pdf )—PDF file , Basicaly: Taxable item = tax on shipping, out of state sales = not taxable, but read it yourself for the details
Main Taxes Page including links to Forms & Instructions under each topic on the left
Local Sales Tax–If your area has it, then…
Selling on the Internet:
~~Register if you sell 2 taxables items in-state w/in 12 months
Texas Busines Advisor
Start a Business
Quick Start for Business: A guide to Comptroller resources for businesses.
How much is sales tax?
Local Sales Tax Rate Search
Sales tax FAQ–#6–penalty for inaccurate collection, #7–trades taxable, #8 tax on shipping for taxable items….
Guidelines for Collecting Local Sales and Use Tax, 94-105 PDF File
Texas Sales & Use Tax Forms-pdf files for your sales tax return, exemption forms, form instructions and more
Main Sales Tax page
Who Must Collect and Pay Sales Tax… “A person who sells personal property to a final consumer must collect tax on the sale.” page 2 of publication 42–PDF file
“Most businesses must begin by doing the following…” page 1-4 of publication 38–PDF file
Current Tax Forms
Current Tax Publications
Publication 25, General Sales Tax Information—PDF file, lots of great info, page 3 for tax on shipping details, page 5 Chart 1 to determine what rate to use, other pages for calculating the tax, Sales Tax Exemptions and much more!
Register for Sales Tax Online
Utah Business Nexus, PDF file
Starting a Business in VT from the main state website
Starting a Business in VT from the Department of Taxes
VT Tax Sheet Publications
Registering as a sole proprietorship? This page will help with
Trade Names, Fictitious Names, or DBA Names.
Registering as a different type of business? See the beige box near the top right of the white section of this page for more help.
Vermont Sales and Use Tax for Businesses–great general info including: “Delivery charges, even if stated separately on an
invoice, of items subject to the tax”
What Is Taxable and Exempt from VT sales tax
Destination based sales tax–see the Local Option Tax PDF file, where is says the rate is based on where the buyer takes possession of the goods.
Use Tax on taxable goods purchased that did have tax colected at the time of sale
Starting a Business in Virginia
Sales & Use Tax
FAQs for Business: How to Register, When to Register, When are they due… Are shipping charges taxable?
WA Business registration quiz–helps you figure out what you need to be properly registered with the state.
Get a Business Licensing Guide online–a second quiz for licensing requirements
Small Business Guide
Business Start up Guide PDF, page 7–food businesses
Online sales–info on registration
When you engage in any activity, including hobbies, for gain, benefit, or advantage (regardless of profit or loss), you are considered a “business”…
Start Business–start page, links to licensing & more
Get a form or publication from the Dept of Revenue
Seller must remit sales tax for all in-state transactions, even if they don’t collect it from the buyer.
Destination-based sales tax: You need the 9-digit zip code to accurately calculate it, but the state will allow you to use 5 digit zip codes because 9 digits is difficult for many online sellers. You still need to pay the state the correct tax amount regardless as to whether you over or under collected.
. a . Get the current rates by zone in Excel format for easy sorting then use these to find the zip codes:
. b . Downloadable databases–click the current quarter database, you’ll see a list of counties. When you open the document you’ll see zip codes and which taxing region they are in. You’ll need to do each county… (Database Fields Descriptions–if you need them, to help understand the county-specific file contents.)
Tax on shipping? Click the “Individuals Via Online Auctions or Marketplaces” link here and see the bottom of the page.
WA Food Safety Rules & Regulations
Weighing & measuring devices
Business & occupation tax: WA doesnt have income tax, but businesses need to look into B&O tax–it’s a gross receipts tax.
Combined Excise Tax Return Instructions
Who needs a Wisconsin seller’s permit?
WI Business Wizard
Sales & Use Taxes main page
WI Sales & Use Tax FAQs including: no tax on items shipped out of state (#4), tax on shipping for taxable goods (#5)…
Sales & Use Taxes Publications–See pb201 for a lot of the basic info (like “Including Tax in the Price” at a craft show)
County Sales & Use Tax: rates are destination-based
Internet transactions of taxables goods are taxable (#4), shipping is taxable on taxable goods (#5), sale of digital goods (#6)
WI State Business Services
Wisconsin Sales & Use Tax Information, Publication 201 (PDF file): “The customer should be provided with a receipt that
separately itemizes the tax.”
While WI requires you to file online & pay electronically, sometimes filling out the forms by hand or reading the instructions for the paper version of the form can really help you understand what needs to be done. See the ST-12 links on the Sale & Use Tax Forms page, or click here: ST-12 (PDF file) Main form, the county form is Schedule CT (PDF file) and the instructions (PDF file).
Want to read the tax code? It’s a little dry… 🙂
Wyoming Main Business Page
Under Starting Business see:
. . . The Choice Is Yours–helps you pick your business structure
. . . Click Business Permits for Business Permit Assistance–one-stop permit & licensing information. Lots of great info including a link to “A Guide to Business Permitting and Licensing in Wyoming” and the handy “Checklist and Informational Worksheet”.
Do I need to register? The Vendor Manual has your answer–it’s a PDF file.
Find the Vendor Manual and more in Sales & Use Tax Publications–under Sales and Use Tax Materials
Dept of Revenue Sales & Use Tax FAQ–not much on sales tax in general. The Vendor Manual appears to be a better source for basic info.
*Buisness phone numbers do not qualify for the Federal Do Not Call Registry so telemarketers do not need to follow the rules about not calling a number you give out as a business phone number.