State and Local Tax Information Resources

Get the latest tax compliance information online The Internet has revolutionized the way state and local tax departments conduct business. Notices and guides are regularly published online by all 50 states.

I recommend:  The IRS has ramped up its collaboration with state tax departments and offers the following links to state government Web sites with useful information for businesses. Find your state.

You also can find your state's revenue department at the Federation of Tax Administrators clickable map and Tax and Accounting Sites Directory. At CCH's Business Owner's Toolkit, along with the state tax department links, you'll get some basic information about the various taxes levied by most states. The U.S. Census Bureau also offers you a way to look at the types of taxes your state levies. And Vertex's Tax Cybrary will send you upon your request free e-mail newsletters updating state tax law changes.

Sales taxes Sales taxes are imposed by most states on retail sales of tangible items, and in some cases on certain services. In addition, additional local city and/or county sales taxes are added on to the state amount. Even in those few states with no statewide sales tax, some cities and counties go ahead and collect their own local sales taxes.

I recommend:  You can check your state's sales tax rate in this Federation of Tax Administrators' table. FTA also has an interactive search engine where you can find which services are taxable in your state. To learn whether you also must collect local sales taxes, contact your city and county officials by using the interactive search tool at State and Local Government on the Net.

Property taxes Businesses, like their private citizen counterparts, must pay property taxes. This tax, however, is not levied at the state level. Rather, property tax administration is the responsibility of local government entities (e.g., county or school district), which determine tax rates and collect the money. Any disputes over the assessed value property also are under the purview of the local governments.

I recommend:  Contact your local tax appraiser, which you can find with the search option at State and Local Government on the Net, to find specifics on your locality's property tax system.

Corporate income taxes Most states collect corporate income and/or franchise taxes.

I recommend:  You can check your state's business tax requirements at this Federation of Tax Administrators' table. To obtain forms to file your business returns, check your state revenue online office by clicking this FTA map.