Instructions on Obtaining a Resale Certificate/Sales Tax License

Business may be required to provide additional proof of tax liability if they have a sufficient physical presence doing business in a state to collect and pay tax on sales in that state.

January 2018 Washington: Beginning January 1, 2018, remote sellers making $10,000 or more in retail sales to Washington purchasers must either:

1. Collect and remit sales/use tax on sales to Washington purchasers
2. Follow the use tax notice and reporting requirements
State Resource

April 2018 Pennsylvania: Beginning April 1, 2018, remote sellers making $10,000 or more in retail sales to Pennsylvania purchasers must either:

1. Collect and remit sales/use tax on sales to Pennsylvania purchasers
2. Follow the use tax notice and reporting requirements
State Resource

July 2018 Oklahoma: Beginning July 1, 2018, remote sellers making $10,000 or more in retail sales to Oklahoma purchasers must either:

1. Collect and remit sales/use tax on sales to Oklahoma purchasers
2. Follow the use tax notice and reporting requirements
State Resource

October 2018 Minnesota: Beginning October 1, 2018, remote sellers making $10,000 or more in retail sales to Minnesota purchasers must either:

1. Collect and remit sales/use tax on sales to Minnesota purchasers
2. Follow the use tax notice and reporting requirements
State Resource

November 2018 New Jersey: Beginning November 1, 2018, remote sellers making $10,000 or more in retail sales to New Jersey purchasers must either:

1. Collect and remit sales/use tax on sales to New Jersery purchasers
2. Follow the use tax notice and reporting requirements
State Resource

December 2018 Connecticut: Beginning December 1, 2018, remote sellers making $10,000 or more in retail sales to Connecticut purchasers must either:

1. Collect and remit sales/use tax on sales to Connecticut purchasers
2. Follow the use tax notice and reporting requirements
State Resource

January 2019 Iowa: Beginning January 1, 2019, remote sellers making $10,000 or more in retail sales to Iowa purchasers must either:

1. Collect and remit sales/use tax on sales to Iowa purchasers
2. Follow the use tax notice and reporting requirements
State Resource

January 2019 Alabama: Beginning January 1, 2019, remote sellers making $10,000 or more in retail sales to Alabama purchasers must either:

1. Collect and remit sales/use tax on sales to Alabama purchasers
2. Follow the use tax notice and reporting requirements
State Resource

March 2019 South Dakota: Beginning March 1, 2019, remote sellers making $10,000 or more in retail sales to South Dakota purchasers must either:

1. Collect and remit sales/use tax on sales to South Dakota
2. Follow the use tax notice and reporting requirements
State Resource

April 2019 District of Columbia: Beginning April 1, 2019, remote sellers making $10,000 or more in retail sales to District of Columbia purchasers must either:

1. Collect and remit sales/use tax on sales to District of Columbia
2. Follow the use tax notice and reporting requirements
State Resource

April 2019 Nebraska: Beginning April 1, 2019, remote sellers making $10,000 or more in retail sales to Nebraska purchasers must either:

1. Collect and remit sales/use tax on sales to Nebraska
2. Follow the use tax notice and reporting requirements
State Resource

April 2019 South Carolina: Beginning April 2, 2019, remote sellers making $10,000 or more in retail sales to South Carolina purchasers must either:

1. Collect and remit sales/use tax on sales to South Carolina
2. Follow the use tax notice and reporting requirements
State Resource

June 2019 New York: Beginning June 1, 2019, remote sellers making $10,000 or more in retail sales to New York purchasers must either:

1. Collect and remit sales/use tax on sales to New York
2. Follow the use tax notice and reporting requirements
State Resource

June 2019 Idaho: Beginning June 1, 2019, remote sellers making $10,000 or more in retail sales to Idaho purchasers must either:

1. Collect and remit sales/use tax on sales to Idaho
2. Follow the use tax notice and reporting requirements
State Resource

June 2019 Vermont: Beginning June 6, 2019, remote sellers making $10,000 or more in retail sales to Vermont purchasers must either:

1. Collect and remit sales/use tax on sales to Vermont
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Wyoming: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Wyoming purchasers must either:

1. Collect and remit sales/use tax on sales to Wyoming
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 West Virginia: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to West Virginia purchasers must either:

1. Collect and remit sales/use tax on sales to West Virginia
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Virginia: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Virginia purchasers must either:

1. Collect and remit sales/use tax on sales to Virginia
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Rhode Island: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Rhode Island purchasers must either:

1. Collect and remit sales/use tax on sales to Rhode Island
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 New Mexico: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to New Mexico purchasers must either:

1. Collect and remit sales/use tax on sales to New Mexico
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Kentucky: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Kentucky purchasers must either:

1. Collect and remit sales/use tax on sales to Kentucky
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Indiana: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Indiana purchasers must either:

1. Collect and remit sales/use tax on sales to Indiana
2. Follow the use tax notice and reporting requirements
State Resource

July 2019 Arkansas: Beginning July 1, 2019, remote sellers making $10,000 or more in retail sales to Arkansas purchasers must either:

1. Collect and remit sales/use tax on sales to Arkansas
2. Follow the use tax notice and reporting requirements
State Resource

September 2019 Ohio: Beginning September 1, 2019, remote sellers making $10,000 or more in retail sales to Ohio purchasers must either:

1. Collect and remit sales/use tax on sales to Ohio
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Arizona: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Arizona purchasers must either:

1. Collect and remit sales/use tax on sales to Arizona
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 California: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to California purchasers must either:

1. Collect and remit sales/use tax on sales to California
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Colorado: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Colorado purchasers must either:

1. Collect and remit sales/use tax on sales to Colorado
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Maine: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Maine purchasers must either:

1. Collect and remit sales/use tax on sales to Maine
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Maryland: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Maryland purchasers must either:

1. Collect and remit sales/use tax on sales to Maryland
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Massachusetts: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Massachusetts purchasers must either:

1. Collect and remit sales/use tax on sales to Massachusetts
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Nevada: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Nevada purchasers must either:

1. Collect and remit sales/use tax on sales to Nevada
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 North Dakota: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to North Dakota purchasers must either:

1. Collect and remit sales/use tax on sales to North Dakota
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Texas: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Texas purchasers must either:

1. Collect and remit sales/use tax on sales to Texas
2. Follow the use tax notice and reporting requirements
State Resource

October 2019 Utah: Beginning October 1, 2019, remote sellers making $10,000 or more in retail sales to Utah purchasers must either:

1. Collect and remit sales/use tax on sales to Utah
2. Follow the use tax notice and reporting requirements
State Resource