Sales and Use Tax

NOTICE: The information included on this website is to be used only as a guide. It is not intended to cover all provisions of the law or every taxpayer's specific circumstances.

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Remote Sales (NEW)

Overview of Sales and Use Taxes

Registration

Filing Requirements & Payment Options

Electronic Filing Requirements

Forms and Certificates

Tax Rates & Other Information

Written Determinations

Technical References

Use Tax

Amended Returns and Refund Claims

Sale and Purchase Exemptions

Streamlined Sales Tax

Contested Tax Cases and Tax Hearing Decisions

Frequently Asked Questions

Voluntary Disclosure Program

Tax Number Registries