Keeping track of which states charge a sales tax permit fee—and which require renewal—is a critical part of maintaining compliance. While most states offer registration for free, several charge application fees or recurring renewal costs.
The table below provides a comprehensive list of all 45 states with state-level sales tax plus the District of Columbia.
State | Registration Fee | Renewal Fee | Renewal Frequency |
Alabama | $0 (Free) | $0 | Annual (No fee, but must verify) |
Arizona | $12 (per location) | $0 (State) / Up to $50 (Local) | Annual (State/Local renewal) |
Arkansas | $50 | $0 | Not required |
California | $0 (Free) | $0 | Not required |
Colorado | $4 - $16 (varies by expiration) | $16 (every two years) | Biennial (Every 2 years) |
Connecticut | $100 | $0 | Automatically renews every two years at no cost if the account is active and in good standing |
D.C. | $0 (Free) | $0 | Every 2 years |
Florida | $0 (Online) / $5 (Paper) | $0 | Indefinite |
Georgia | $0 (Free) | $0 | Indefinite |
Hawaii | $20 | $0 | Indefinite |
Idaho | $0 (Free) | $0 | Indefinite |
Illinois | $0 (Free) | $0 | Retailer’s certificate every 1 year; Reseller’s certificate every 3 years (Automatic/Free) |
Indiana | $25 per location | $0 (Free) | Automatic every 2 years without charge |
Iowa | $0 (Free) | $0 | Not required |
Kansas | $0 (Free) | $0 | Not required |
Kentucky | $0 (Free) | $0 | Not required |
Louisiana | $0 (Free) | $0 | Not required |
Maine | $0 (Free) | $0 | Not required |
Maryland | $0 (Free) | $0 | Not required |
Massachusetts | $0 (Free) | $0 | Not required |
Michigan | $0 (Free) | $0 | Automatic every year |
Minnesota | $0 (Free) | $0 | Not required |
Mississippi | $0 (Free) | $0 | Not required |
Missouri | $0 (Free) | $0 | Not required |
Nebraska | $0 (Free) | $0 | Not required |
Nevada | $15 per location | $0 | Businesses with monthly taxable sales over approximately $1,500 may need to pay a refundable three-year security deposit, while low-volume sellers may qualify for a free Certificate of Authority through the Nevada Tax Center |
New Jersey | $0 (Free) | $0 | Not required |
New Mexico | $0 (Free) | $0 | Not required |
New York | $0 (Free) | $0 | Indefinite |
North Carolina | $0 (Free) | $0 | Periodically when notified |
North Dakota | $0 (Free) | $0 | Not required |
Ohio | $0 (Free) / $25 in-state / Free out-of-state | $0 | Not required |
Oklahoma | $20 + $10 PER ADDITIONAL LOCATION | $0 | Every 3 years |
Pennsylvania | $0 (Free) | $0 | Every 5 years (Free renewal) |
Rhode Island | $10 | $0 | Annual (Due Feb 1st) |
South Carolina | $50 | $0 | Not required (unless location changes) |
South Dakota | $0 (Free) | $0 | Not required |
Tennessee | $0 OUT-OF-STATE / $15 IN-STATE PER LOCATION | $0 | Not required |
Texas | $0 (Free) | $0 | Not required |
Utah | $0 (Free) | $0 | Not required |
Vermont | $0 (Free) | $0 | Not required |
Virginia | $0 (Free) | $0 | Not required |
Washington | $90 | $5 | Annual |
West Virginia | $30 (STANDARD) / FREE (QUALIFIED) | $0 | Not required |
Wisconsin | $20 | $10 | Every 2 years |
Wyoming | $60 | $0 | Not required |
What does "Indefinite" mean? In these states, your permit remains valid as long as you remain in business and continue to file your returns. If you stop filing or close your account, you may need to reapply and pay any applicable fees again.
1. Watch Out for "Verification" States
Even if the renewal fee is $0, states like Alabama and Pennsylvania require you to log in and "verify" your business information every few years. If you ignore these notices, the state may cancel your permit, leading to unexpected "unregistered" status and potential penalties.
2. Local Licensing in Arizona
Arizona is a special case. While the state-level Transaction Privilege Tax (TPT) license has a one-time fee, almost every city in Arizona charges its own annual renewal fee (ranging from $2 to $50). These are usually due on January 1st every year.
3. Remote Sellers vs. Physical Presence
Some states offer lower fees for "Remote Sellers" (businesses with no physical location in the state). For example, in Ohio, out-of-state sellers can often register for free, while those with a physical storefront must pay a $25 fee.
