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.
Pre-launch build. The permit records on this page are sample data used to build the site structure. None has yet been verified against a primary source, so nothing here should be relied on.
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.
Local requirements
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.