Tax registration
What is a sales and use tax permit?
In short
State registration to collect and remit sales tax. Usually free, usually with no expiry, and required before the first taxable sale rather than after it.
What else is this permit called?
The same document is issued under different names depending on the jurisdiction. A sales and use tax permit may appear locally as: seller's permit, sales tax certificate, resale certificate. If your city uses a name not listed here, it is worth checking the issuing agency rather than assuming it is a different requirement.
Who needs one?
A sales and use tax permit is triggered by what a business does rather than by its legal form. The conditions that trigger it are: sells taxable goods.
We publish 60 records of this type from 57 jurisdictions in 51 states. In 44 of them it applies to each business the record covers; in the other 13 it applies only in the circumstances the record sets out.
How much does a sales and use tax permit cost?
Across the 19 records that publish a dollar figure or band, fees run from $15 to $100. The middle half fall between $20 and $50, and the median is $50. A further 4 set the fee by a formula or schedule rather than a single figure. Agencies publish these on different bases — per year, one time, per sign or banded by size — so the spread shows how far published fees range, not one like-for-like price. Each jurisdiction's page states the basis for its own fee.
The lowest and highest published sales and use tax permit fees
Single dollar figures only, one per jurisdiction — its lowest where it publishes several. 13 jurisdictions publish one.
| Jurisdiction | Fee | Basis as published |
|---|---|---|
| Nevada | $15 | for each location, one time |
| Hawaii | $20 | one-time registration |
| Oklahoma | $20 | for the primary location; $10 for each additional one |
| Wisconsin | $20 | initial registration covering two years; $10 to renew each two-year period |
| Indiana | $25 | one-time, per place of business; renewal is free |
| Denver, CO | $50 | per location, every 2 years; a Special Event Retail Sales License is $5/event |
| Ohio | $50 | one-time, per fixed location |
| South Carolina | $50 | for each permanent location, and it is not refundable |
| Wyoming | $60 | one-time — reinstating a forfeited license also costs $60 |
| Connecticut | $100 | one-time registration; renewal is automatic and free |
How long does a sales and use tax permit last?
The term stated most often is “not applicable”, in 3 records. Terms differ by jurisdiction, and each record on a jurisdiction's page states its own.
Which businesses need it most often?
The number of jurisdictions whose sales and use tax permit record names each type of business.
Where we hold sales and use tax permit records
Jurisdictions with a published record of this type, by state.
- Colorado3
- Ohio3
- Alaska2
- Washington2
- Alabama1
- Arkansas1
- Arizona1
- California1
- Connecticut1
- District of Columbia1
- Delaware1
- Florida1
- Georgia1
- Hawaii1
- Iowa1
- Idaho1
- Illinois1
- Indiana1
- Kansas1
- Kentucky1
- Louisiana1
- Massachusetts1
- Maryland1
- Maine1
- Michigan1
- Minnesota1
- Missouri1
- Mississippi1
- Montana1
- North Carolina1
- North Dakota1
- Nebraska1
- New Hampshire1
- New Jersey1
- New Mexico1
- Nevada1
- New York1
- Oklahoma1
- Oregon1
- Pennsylvania1
- Rhode Island1
- South Carolina1
- South Dakota1
- Tennessee1
- Texas1
- Utah1
- Virginia1
- Vermont1
- Wisconsin1
- West Virginia1
- Wyoming1
Where to find local sales and use tax permit requirements
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.