Who, What and Where for Out Of State Sales Tax Requirements

This is going to be a wall of text. I have made some effort to verify information, but stuff changes and this post is simply a snapshot. Hopefully the links will remain vaild. I am not an account, tax expert or legal eagle, but I think, if you collect sales tax, even without Nexus (Physical or Financial) you have to remit it to the state. Due you own research or consult an expert!

Alabama

• Registration Requirement: Out-of-state sellers with economic nexus (over $250,000 in sales) must register and collect sales tax.
• Registration Portal: My Alabama Taxes
• Phone: (334) 242-1490
• Email: steve.dubose@revenue.alabama.gov

Alaska

• Registration Requirement: Alaska has no statewide sales tax, but local jurisdictions may impose taxes.
• Registration Portal: Alaska Remote Seller Sales Tax Commission
• Phone: (907) 790-5300
• Email: info@arsstc.org

Arizona

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect Transaction Privilege Tax (TPT).
• Registration Portal: AZTaxes.gov
• Phone: (602) 255-3381
• Email: ask@azdor.gov

Arkansas

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Arkansas Taxpayer Access Point
• Phone: (501) 682-7104
• Email: sales.tax@dfa.arkansas.gov

California

• Registration Requirement: Out-of-state sellers with economic nexus (over $500,000 in sales) must register and collect sales tax.
• Registration Portal: California Department of Tax and Fee Administration
• Phone: (800) 400-7115
• Email: cdtfa@cdtfa.ca.gov

Colorado

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Colorado Department of Revenue
• Phone: (303) 238-7378
• Email: DOR_TaxpayerService@state.co.us

Connecticut

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales and 200 transactions) must register and collect sales tax.
• Registration Portal: Connecticut Department of Revenue Services
• Phone: (860) 297-5962
• Email: drs@po.state.ct.us

Delaware

• Registration Requirement: Delaware has no state or local sales tax.
• Phone: (302) 577-8200
• Email: revenue@delaware.gov

Florida

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Florida Department of Revenue
• Phone: (850) 488-6800
• Email: TAXPAYERASSISTANCE@floridarevenue.com

Georgia

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Georgia Tax Center
• Phone: (877) 423-6711
• Email: taxpayer.services@dor.ga.gov

Hawaii

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect General Excise Tax (GET).
• Registration Portal: Hawaii Tax Online
• Phone: (808) 587-4242
• Email: taxpayer.services@hawaii.gov

Idaho

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Idaho State Tax Commission
• Phone: (208) 334-7660
• Email: taxrep@tax.idaho.gov

Illinois

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: MyTax Illinois
• Phone: (800) 732-8866
• Email: Contact Us

Indiana

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Indiana Department of Revenue
• Phone: (317) 232-2240
• Email: taxhelp@dor.in.gov

Iowa

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Iowa Department of Revenue
• Phone: (515) 281-3114 or (800) 367-3388
• Email: idr@iowa.gov

Kansas

• Registration Requirement: All out-of-state sellers with any sales into Kansas must register and collect sales tax (no threshold).
• Registration Portal: Kansas Department of Revenue
• Phone: (785) 368-8222
• Email: kdor_tac@ks.gov

Kentucky

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Kentucky Department of Revenue
• Phone: (502) 564-5170
• Email: DOR.WebResponseSalesTax@ky.gov

Louisiana

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Louisiana Sales Tax Commission for Remote Sellers
• Phone: (855) 307-3893
• Email: sales.inquiries@la.gov

Maine

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Maine Revenue Services
• Phone: (207) 624-9693
• Email: sales.tax@maine.gov

Maryland

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Maryland Business Express
• Phone: (800) 638-2937
• Email: taxpayerhelp@marylandtaxes.gov

Massachusetts

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: MassTaxConnect
• Phone: (617) 887-6367
• Email: contact@dor.state.ma.us

Michigan

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Michigan Department of Treasury
• Phone: (517) 636-6925
• Email: sales-use-tax@michigan.gov

Minnesota

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Minnesota Department of Revenue
• Phone: (651) 556-3000
• Email: salesuse.tax@state.mn.us

Mississippi

• Registration Requirement: Out-of-state sellers with economic nexus (over $250,000 in sales) must register and collect sales tax.
• Registration Portal: Mississippi Department of Revenue
• Phone: (601) 923-7015
• Email: sales@dor.ms.gov

Missouri

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Missouri Department of Revenue
• Phone: (573) 751-2836
• Email: salesuse@dor.mo.gov

Montana

• Registration Requirement: Montana does not impose a state or local sales tax.
• Phone: (406) 444-6900
• Email: dortaxpayerassistance@mt.gov

Nebraska

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Nebraska Department of Revenue
• Phone: (402) 471-5729
• Email: revenue.salesanduse@nebraska.gov

Nevada

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Nevada Department of Taxation
• Phone: (866) 962-3707
• Email: nevada.taxation@tax.state.nv.us

New Hampshire

• Registration Requirement: New Hampshire does not impose a state or local sales tax.
• Phone: (603) 230-5000
• Email: granitestatehelp@nh.gov

New Jersey

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: New Jersey Division of Revenue
• Phone: (609) 292-6400
• Email: revenue@treas.nj.gov

New Mexico

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect gross receipts tax (GRT).
• Registration Portal: New Mexico Taxation and Revenue
• Phone: (866) 285-2996
• Email: taxation.information@state.nm.us

New York

• Registration Requirement: Out-of-state sellers with economic nexus (over $500,000 in sales and 100 transactions) must register and collect sales tax.
• Registration Portal: New York State Tax Department
• Phone: (518) 457-5431
• Email: DTF.Taxpayer.Inquiries@tax.ny.gov

North Carolina

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: North Carolina Department of Revenue
• Phone: (877) 252-3052
• Email: taxpayer.assistance@ncdor.gov

North Dakota

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: North Dakota Office of State Tax Commissioner
• Phone: (701) 328-1246
• Email: salestax@nd.gov

Ohio

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Ohio Business Gateway
• Phone: (888) 405-4039
• Email: taxpayer.services@tax.state.oh.us

Oklahoma

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Oklahoma Tax Commission
• Phone: (405) 521-3160
• Email: otc.taxpayerservices@tax.ok.gov

Oregon

• Registration Requirement: Oregon does not impose a state or local sales tax.
• Phone: (503) 378-4988
• Email: questions.dor@oregon.gov

Pennsylvania

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Pennsylvania Department of Revenue
• Phone: (717) 787-1064
• Email: RA-RVBTFTEMAIL@pa.gov

Rhode Island

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Rhode Island Division of Taxation
• Phone: (401) 574-8955
• Email: tax.assist@tax.ri.gov

South Carolina

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: South Carolina Department of Revenue
• Phone: (844) 898-8542
• Email: salesuse@dor.sc.gov

South Dakota

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: South Dakota Department of Revenue
• Phone: (800) 829-9188
• Email: dor@state.sd.us

Tennessee

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Tennessee Department of Revenue
• Phone: (615) 253-0600
• Email: revenue.support@tn.gov

Texas

• Registration Requirement: Out-of-state sellers with economic nexus (over $500,000 in sales) must register and collect sales tax.
• Registration Portal: Texas Comptroller of Public Accounts
• Phone: (800) 252-5555
• Email: tax.help@cpa.texas.gov

Utah

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Utah State Tax Commission
• Phone: (801) 297-2200
• Email: taxpayer.services@utah.gov

Vermont

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Vermont Department of Taxes
• Phone: (802) 828-2551
• Email: tax.business@vermont.gov

Virginia

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Virginia Department of Taxation
• Phone: (804) 367-8037
• Email: taxppd@tax.virginia.gov

Washington

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales) must register and collect sales tax.
• Registration Portal: Washington Department of Revenue
• Phone: (360) 705-6705
• Email: taxinfo@dor.wa.gov

West Virginia

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: West Virginia State Tax Department
• Phone: (304) 558-3333
• Email: taxhelp@wv.gov

Wisconsin

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Wisconsin Department of Revenue
• Phone: (608) 266-2776
• Email: DORIncome@wisconsin.gov

Wyoming

• Registration Requirement: Out-of-state sellers with economic nexus (over $100,000 in sales or 200 transactions) must register and collect sales tax.
• Registration Portal: Wyoming Department of Revenue
• Phone: (307) 777-5200
• Email: dor@wyo.gov

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