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Last Updated: 9/7/2018

Registration Requirements for Use Tax

You must register for use tax if you either:

  • Make purchases subject to use tax, even if you do not make taxable sales.
  • Register for withholding tax (unless you already have a Sales and Use Tax account).

For more information, see:

Local taxes

Some cities and counties have local sales and use taxes. If you make sales into or are located in an area with a local tax, you may owe local sales or use tax. For more information, see Fact Sheet 164, Local Sales and Use Taxes.

To determine the sales tax rate, use the location where the customer receives the product, typically your business or a delivery address. You can use our Sales Tax Rate Calculator to help you determine the sales tax rate.

Note: The rate calculator does not include special local taxes.

For more information, see: