State Sales Tax Guides

Local rates vary significantly. Construction industry heavily audited.

Transaction privilege tax — seller pays, not buyer. Unique structure.

One of the broader definitions of taxable services.

Highest base rate in the US. CDTFA audits are thorough and aggressive.

Home rule jurisdictions can have separate registration requirements.

Broad base including many services. Strict penalty regime.

Former DOR state for our founder. Deep audit expertise here.

Local jurisdiction adds up to 4% on top of state rate.

Complex origin-based vs. destination-based sourcing rules.

Single statewide rate — no local add-ons. Simpler structure.

Eliminated 200-transaction threshold in 2021.

Parish-level taxes make compliance complex.

Digital goods and SaaS taxability frequently disputed.

Eliminated 200-transaction threshold. Focused on software & digital.

Use tax enforcement is a priority for Michigan auditors.

Broad services tax. Complex food exemption rules.

Aggressive audit program. High rates of audit selection in retail.

High threshold but among the most aggressive audit programs in the country.

Services broadly taxable. County rates vary.

CAT tax plus sales tax creates layered compliance. Frequent audits.

Broad base including wrapping/packaging. Strict exemption cert requirements.

Relatively straightforward compliance environment.

High base rate. Broad definition of taxable tangible personal property.

High threshold but extremely active audit program. Services broadly taxable.

Regional rates in some areas. Food taxed at reduced rate.

No income tax — state is aggressive about sales/B&O tax collection.

Streamlined member state. Relatively consistent rules.