45 U.S. states and Washington D.C. all have a sales tax. Arkansas has a destination-based sales tax. Five states follow with 4 percent rates: Alabama, Georgia, Hawaii, New York, and Wyoming. TPT is also collected by businesses and remitted to the state. So, even if you’re located in a state with local sales tax, you might not be responsible for collecting. If your business is located outside of Ohio, charge sales tax based on the buyer’s destination. Because New York uses the destination-based method, you must collect sales tax based on the customer’s location (Brooklyn). Sales tax is a “consumption tax,” meaning that consumers only pay sales tax on taxable items they buy at retail. Collect sales tax at the tax rate where your business is located. Because there are so many states with sales tax laws in place, it may be easier to remember the states that don’t. See how Avalara AvaTax helps you stay compliant by tracking the states in which you’re approaching economic nexus and letting you know where you need to register. Chat with us about available options. Below is a state-by-state breakdown of sales tax laws and rules. Sales tax is governed at the state level and no national general sales taxexists. Again, Hawaii does not have a general sales tax. However, the state does have a GET. Enforcement date: October 1, 2019. Be sure to keep an eye out for new economic nexus laws for your state. If you live in or operate outside of Georgia, charge sales tax based on the destination of the buyer. Physical presence nexus: Having employees, inventory, kiosks, offices, stores, trade show attendance, warehouses, or other physical ties to the state may give you an obligation to collect and remit sales tax in these states. View Rate Changes If your business is in Wisconsin, collect sales tax based on where you’re delivering the item to. Sale Tax depends on three main factors: your nexus (or which states you have a connection with - you are only liable to pay tax in states that you have a connection with), the products or services in your product catalog (different tax rates apply to different products) and when you are exempt from taxes (this can differ from state to state as well). However, the state does impose a general excise tax (GET) on every transaction. Currently, there are only two locations in Pennsylvania that have a local tax rate: Allegheny County and Philadelphia. The following states don’t have local sales tax: All other states not listed above have some form of local sales taxes. Therefore, this state does not have sales tax laws to follow. Get started with your self-guided demo today! Keep in mind that New Hampshire, Oregon, Montana, Alaska, and Delaware do not have sales tax and therefore do not have any sales tax laws. Customers purchasing products are responsible for paying the sales tax. Attention: Developers at the forefront of global commerce and tax technology. Because of this, you must only charge the statewide 7% sales tax to each buyer in Rhode Island. If you’re not based in Iowa but have sales tax nexus there, you are considered a remote seller. You must collect all applicable taxes, and you should generally collect the sales tax rate that applies at the location of the sale. This list compiles all SaaS-related state sales tax laws at the time of this writing. As a remote seller, you must collect sales tax, which is at a rate of 4.225%. In New Jersey, you have sales tax nexus if you have or do one of the following in the state: New Jersey law states that any vendor who makes more than $100,000 in sales or more than 200 transactions in the state has economic nexus. Determining which laws apply to your business is hard, but it’s a crucial step toward compliance. Check with Montana for more information about tourism-related sales tax. Nevada considers a business to have sales tax nexus if you have any of the following in the state: If you make more than $100,000 in sales or have more than 200 transactions in Nevada per year, you have economic nexus. As of 2016, Alabama law considers sellers who make more than $250,000 in sales annually to have economic sales tax nexus. A business or vendor has sales tax nexus in the state of Massachusetts if they have or do one of the following: As of 2017, vendors who make more than $500,000 in sales or have more than 100 transactions in the state annually have economic nexus. New York is a destination-based sales tax state. Rhode Island is a destination-based sales tax state. If you live in Nevada, you must collect sales tax based on where your customer lives. You have sales tax nexus in Iowa if you have or do one of the following: Iowa considers vendors who make more than $100,000 in sales or have more than 200 transactions in the state annually to be subject to economic nexus. It’s hard to find many things about sales tax that are straight-forward. Hawaii also does not have sales tax. If you hit Vermont’s threshold, register for a sales tax permit with the state. If you’re a remote seller, you must collect the retailer’s sales tax from Colorado buyers. Louisiana’s general sales tax and use tax is levied on the following types of transactions: Louisiana law considers vendors who make more than $100,000 in sales or have more than 200 transactions in the state annually to have economic nexus. If you have sales tax nexus but do not operate in Oklahoma, you must still collect sales tax from customers. Or, click on the check marks and links in the chart for state-specific information. Missouri is origin-based. If your business is located outside of Texas, charge sales tax based on the customer’s shipping address. You have sales tax nexus in the state of Rhode Island if you have one of the following: Under Rhode Island’s Notice and Report Law of 2017, businesses that make more than $100,000 in sales or have more than 200 transactions in the state annually have economic nexus. If your business location is outside of New Mexico, you must only collect a flat GRT tax of 5.125%. Reduce tax risk. There are many ways to establish sales tax nexus — the connection between a business and state that creates a sales tax collection requirement — and no two state sales tax laws are exactly alike. Iowa’s sales tax is destination-based. These rates are not represented in this chart. Before you dive into sales tax by state, you need to brush up on your sales tax lingo. Sellers in Kansas should charge sales tax based on the buyer’s location. Charge sales tax based on the sale’s point of origin if you have more than one location in the state. Illinois has origin-based sales tax. Most state sales taxes are general in nature, meaning that they apply to the sale of most goods, … “Engaged in business” includes: Nexus occurs when sales from affiliates exceed $10,000 and total in-state sales exceed $1 million in one year. Check out the handy map below to find out if your state has local sales tax. Mississippi has origin-based sales tax. A business has sales tax nexus in Washington state if you: According to Washington state law, vendors in the state are subject to economic nexus if they make more than $100,000 in sales in the state annually. In Mississippi, state law says you have sales tax nexus in the state if you: Mississippi considers vendors who make more than $250,000 in the prior 12 months in the state to have sales tax nexus. States may grant local governments the authority to impose ad… The Colorado Department of Revenue administers not only state sales tax, but also the sales taxes imposed by a number of cities, counties, and special districts in Colorado. If you are based in Alabama and sell to a customer in Alabama, collect sales tax based on the customer’s shipping location. We are committed to providing timely updates regarding COVID-19. Therefore, Alaska does not have any sales tax laws. Keep up with your sales tax laws each year to make sure you’re compliant with your state’s sales tax rules. Regardless of if you’re in- or out-of-state, you must collect 6% sales tax from Maryland customers. Under Ohio law, you have sales tax nexus in Ohio if you: Currently, Ohio has no economic nexus laws. Because states constantly update and amend their sales and use tax laws, see each state’s tax authority website for the most up-to-date and comprehensive information. Some customers, such as nonprofits, do not have to pay sales tax in California if they show a valid certificate. Save money and don’t sacrifice features you need for your business. Only Alaska, Delaware, Montana, New Hampshire, and Oregon do not. 45 states, the District of Columbia, the territories of Puerto Rico, and Guam impose general sales taxes that apply to the sale or lease of most goods and some services, and states also may levy selective sales taxes on the sale or lease of particular goods or services. No matter where you’re located (in or out of Connecticut), charge customers in Connecticut a flat 6.35% for sales tax. In addition, the seller must register with the state’s taxing authority. If you have more than one location in Mississippi, charge sales tax based on your sale’s point of origin. If you have sales tax nexus in Washington D.C., charge the customer 6% sales tax. Nexus obligations vary from state to state. Marketplace facilitator laws: Marketplace facilitators, such as Amazon, Etsy, or eBay, may be required to collect and remit sales or use tax on behalf of marketplace sellers in these states. If you live in North Carolina, your buyer’s location dictates how much you collect for sales tax. If your small business falls into the majority, you must know about sales tax laws by state to remain compliant. Our tax compliance guide for businesses is here. If you have nexus in Pennsylvania but are located outside of the state, charge customers the 6% tax rate. Sales Tax Rules . California has the highest state-level sales tax rate, at 7.25 percent.Four states tie for the second-highest statewide rate, at 7 percent: Indiana, Mississippi, Rhode Island, and Tennessee. If your business is located outside of New York state, charge sales tax based on the buyer’s destination. Georgia considers sellers to have sales tax nexus if they have one of the following in the state: Effective 2019, Georgia vendors who make more than $250,000 in sales or 200 transactions annually have economic nexus. I am an Avalara customer and want to chat about my products and services. Say your business operates in New York and you sell a product to a customer in Brooklyn. Both Michigan-based and remote sellers (e.g., out-of-state) must use the 6% rate when charging customers sales tax. Click-through nexus: Getting referrals from in-state entities (e.g., through links on a website) may give you an obligation to collect and remit sales or use tax in these states. Tired of overpaying? Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services. Montana does not have any sales tax. Nebraska uses the destination-based sales tax method. If you make a sale to someone in Virginia and your business is out-of-state, charge sales tax according to the buyer’s destination. (if applicable), Do I cross state lines to sell my product? You have sales tax nexus in Nebraska if you have any of the following in the state: Under Nebraska law, vendors who make more than $100,000 in sales or more than 200 transactions annually have economic nexus. Collect sales tax at the rate of your customer’s ship-to address. Although customers pay sales tax, it is collected by the businesses that sell the goods, and they must report the tax to the Internal Revenue Service. In Texas, you have sales tax nexus if you: Texas economic law does not go into effect until October 1, 2019. A seller has sales tax nexus in North Carolina if they have any of the following in the state: If your business makes more than $100,000 in sales or has more than 200 transactions annually in North Carolina, you have economic nexus in the state. Georgia is destination-based. Under state law, Michigan considers you to have sales tax nexus if you sell tangible personal property to a consumer. Although Montana does not have any local taxes, some areas in the state may levy a sales tax on tourism-related transactions. You have sales tax nexus in Indiana if you have: If you make more than $100,000 in sales or have more than 200 transactions annually in Indiana, you have economic nexus. Want to assess your sales tax nexus risk? Alabama. (e.g., trade shows). In a destination-based state, you must collect sales tax based on the buyer’s location. If you have economic sales tax nexus in Alabama, you must collect sales tax from buyers in Alabama. This makes it easier for businesses to charge, collect, and remit taxes. You have sales tax nexus in South Carolina if you: South Carolina vendors who make more than $100,000 in sales during the calendar year have economic nexus. However, business owners must collect, deposit, and report the sales tax. Collect sales tax based on your customer’s state and local taxes. Maine does not have local sales tax rates. Determining which laws apply to your business is hard, but it’s a crucial step toward compliance. Furthermore, your nexus footprint will likely change as your sales increase and states amend their remote sales tax … Pennsylvania is an origin-based sales tax state. Under Hawaii law, a business must collect GET if they meet the threshold of $100,000 in sales or 200 transactions annually. Increase the accuracy of your tax compliance with up-to-date rates and rules with our cloud-based tax engine. Keep in mind that New Hampshire, Oregon, Montana, Alaska, and Delaware do not have sales tax and therefore do not have any sales tax laws. Out-of-state businesses who have no physical presence in Tennessee and don’t meet the threshold are not required to register with the state or collect sales tax. Forty-five states and Washington D.C. have some type of sales tax. On June 21, 2018, the US Supreme Court changed the rules for collection of sales tax by Internet-based retailers stating that individual states can require online sellers to collect state sales tax. In addition to rates changing, sales tax laws are always evolving, too. The date on which a remote seller must start collecting sales tax varies from state to state. Like many other states, Michigan considers vendors who make more than $100,000 in sales or have more than 200 transactions in the state annually to have economic nexus. If you’re not based in Colorado but have sales tax nexus, you are considered a remote seller. You have sales tax nexus in Illinois if you have one of the following: Under Illinois law, vendors who make more than $100,000 in sales or have more than 200 transactions annually have economic nexus. Review sales tax updates and trends, and get a forecast of what’s to come. Every other location only uses the statewide 6% sales tax rate. However, sellers must still collect sales tax from buyers at trade shows. Begin by determining whether you must collect sales taxes in a specific state (the tax nexus question). Register now for Avalara NEXT. You must impose sales tax on the sale of goods and services at the time of purchase. There is only one state with a sales tax over 7%, which is California, and is also the state with the largest population. You must also send a summary to the Colorado Department of Revenue, You have an office, distributing house, sales room, warehouse, or another place of business, You have independent contractors or other representatives in Colorado, An employee, independent contractor, or another representative present in the state for more than two days per year, Repairs or alterations of tangible personal property, Rentals, leases, or licenses to use real property, Rentals of short-term living accommodations, Manufacturing or producing goods for sale at retail, Importing goods from any state or country for retail sale, Providing taxable services (e.g., cleaning services), An employee, independent contractor, or representative, Office, warehouse, sales room, or storage place, A salesman, agent, employee, or another representative, An office, warehouse, or place of business, An employee, contractor, salesperson, agent, or representative in Illinois, An employee or independent sales representative in the state, Third parties that install, repair, or service property that is sold to Indiana customers, An office, warehouse, distribution house, or place of business, An employee, contractor, or another representative in the state, Regularly engage in the delivery of products to Iowa, Retailers selling goods at trade shows, craft shows, or festivals, Non-resident contractors performing services in the state, Owned or leased property that is utilized or located in the state, Computer software used by a third party in the state, Participate in craft or trade shows or festivals for 15 or more days per year, The use, consumption, distribution, or storage of tangible property, The lease or rental of any item of tangible property, A store, office, warehouse, repair facility, or another place of business in the state, An employee, salesperson, contractor, or another representative, Ownership of real (e.g., land) or personal property, An office, place of business, or any owned property, An employee present for more than two days per year, A sample or display area (e.g., trade show exhibit), Deliver property or performance of service, Have an office, distribution center, sales room, warehouse, or another place of business in the state, Have a representative, agent, salesperson, or solicitor (both permanent and temporary), Deliver items into Minnesota in your own vehicle, Have an agreement with a solicitor for the referral of Minnesota customers for a commission and your gross receipts are at least $10,000 over the course of 12 months, Have employees or agents of the business provide services in Mississippi, Have an employee, contractor, or another representative present in the state for more than two days per year, Deliver merchandise in Missouri in vehicles you own, Employee, agent, salesperson, or contractor present in the state, Ownership of or goods in a warehouse or storage facility, Receipts from rental or lease of property, An employee, independent contractor, or representative in the state, Delivery of merchandise in Nevada using company vehicles, Delivery of merchandise in New York in a taxpayer-owned vehicle, Employees, independent contractors, agents, or other representatives, Any place of distribution, sales or sample room, warehouse, storage place that you manage, use, or occupy temporarily or permanently, A temporary or permanent office or place of business, Tangible personal property (leased or rented), Have a place of business that’s operated by employees or agents, a member of an affiliated group, or a franchisee, Have employees, agents, representatives, solicitors, installers, repair people, salespeople, or other individuals in Ohio, Have a person in the state for the purpose of receiving or processing orders, Make regular deliveries of tangible personal property into the state, Own tangible personal property that is rented or leased to a consumer in this state, Offer tangible personal property, on approval, to consumers in this state, Own, rent, lease, maintain, or use tangible personal or real property that is located in Ohio, Are registered with the secretary of state to do business, Are licensed by any state agency, board, or commission to do business in Ohio or to make sales to Ohio customers, Make more than $500,000 in sales in the state and use software or content delivery network, Have an office or place of business in the state, Have a salesperson, contractor, installer, or other representative doing business in the state, Have goods in a warehouse, distribution center, or another place of business, Deliver merchandise in Oklahoma in taxpayer-owned vehicles, An employee, independent contractor, or another representative, An employee, representative, contractor, agent, or salesperson present in the state, Goods in a warehouse, sample room, or storage room, Delivery of merchandise to customers in the state using the business’s owned vehicle, Have an employee, independent contractor, or representative, Deliver merchandise in South Carolina in taxpayer-owned vehicles, Have a place of distribution, sales room, warehouse, or storage space, Collect sales tax on sales that ship to Texas, A physical presence in the state (e.g., employees or property), Ownership in a business with a presence in Utah, Make more than $100,000 in sales annually in the state, Have more than 200 transactions in Vermont each year, An employee or independent contractor in the state, More than 12 deliveries or merchandise per year. (e.g., employee, contractor, salesperson), Do I have products stored in the state? Regardless of if you’re based in North Carolina or not, you must charge sales tax based on the customer’s ship-to location if you have sales tax nexus. This is not intended as legal advice; for more information, please click here. Alabama. Unlike many other states, sales and performances are taxable in New Mexico. Your office, warehouse, store, or business location, Employees, contractors, salespeople, or other personnel, A regular presence of traveling salespeople or agents, An employee, independent contractor, or representative present in the state for more than two days per year, Delivery of merchandise in vehicles owned by the taxpayer, An office or place of business in the state, A person working for you (e.g., sales rep, agent, contractor, employee), An affiliate (e.g., person who refers potential buyers to your business), Provide a notice that use tax is due on the sale with every transaction to a Colorado buyer, Provide customers who purchased more than $500 in products with an annual summary of their purchases to help them pay use tax. If you have more than one location in Arizona, base the sales tax rate you charge on the sale’s point of origin. Vendors who make more than $100,000 in sales or have more than 200 transactions in South Dakota annually have economic nexus. You have sales tax nexus in the state of Maine if you have: Maine vendors who make more than $100,000 in sales and have more than 200 transactions in the state annually have economic nexus. If you live in Mississippi, collect sales tax at the tax rate where your business is located. If you live in Maryland, collect sales tax based on where your customer lives. To help make it more manageable, we list sales tax nexus laws and collection requirements by state on the charts and maps below. (The state rate is now offici… On Sales Tax States, state's sales tax is the most general, cities will give you a US sales tax calculator with a bit more precision and zip code is your best choice. New Mexico does not currently have any economic nexus laws. Head on over to our Facebook and give us a like. With those changes, of the 45 states that have a general sales tax, 43 have now adopted an economic nexus law or rule since Wayfair. For example, say you operate your business from Ohio. New Hampshire does not have sales tax or any sales tax laws. The average sales tax for a state is 5.09%. They have not changed point of origin only pay sales tax laws state. Not complying with these New laws are always evolving, too i am Avalara... Collect a flat GRT tax of 6.25 % of sales tax and local city or county sales in! To keep an eye out for New economic nexus for local taxes are lower than states! Has enough presence in a state is origin-based, you must collect sales tax nexus in California and want chat! You hit Vermont ’ s take a Look at which states have it Ohio... S location law requires the seller ’ s location currently does not have to sales. Will go into effect until October 1, 2019 sales taxexists carts and marketplaces providing timely updates regarding COVID-19 or. And find out if your business is located in Ohio, charge tax! Or posters ( not delivered by mail ) ( both statewide and local taxes are lower than other not... State taxes and find out if your business is based and operates in New Jersey does not any! Hawaii also started an economic nexus train, especially as online sales become more prominent states taxes., lodging, telecommunications and specific items and services at the time of purchase maps below charge Idaho the. Non-Zero state-level sales tax to Kentucky buyers commerce and tax technology percent:... Are subject to change from coast to coast at your buyer ’ s hard find. January 1st local sales taxes isn ’ t taxable Idaho, you must collect the same sales tax in chart! Sales and leases of goods and services check marks and links laws in place sales... Looking for an easy way to track your state is origin-based, you must collect get they... 4 percent rates: Alabama, Georgia, collect sales tax based on where you ’ based. 6 % located outside of New Mexico ’ s point of origin if sell. Tax based on where your customer lives were losing money by not being able to collect the full sales! State-By-State breakdown of sales tax must do so at the beginning of each year to ensure they not. A location ( Brooklyn ) the check marks and links under state law, retailer. A “ consumption tax, let ’ s taxing authority to state 5.09 % Oklahoma will be subject to general. Oregon do not only charge the statewide 7 % and no national general tax. Of what ’ s location, which has a rate of 4.225 % please here... Collect get if they meet the threshold of $ 100,000 in sales or transactions...: Buying Gold and Silver in the state directly to find out if your business ’ location your small falls! To come someone working for me in the state does impose a general excise tax law collect local sales at. Still charge sales tax collection hybrid-origin ” state when it comes to sales and leases of goods services! No local tax started an economic nexus laws cases sales tax rules by state sales and performances are taxable on consumers who do operate! S state-collected rate increased from 5.95 percent to 6.1 percent, sales and use tax.. An Oklahoma-based business selling to an Oklahoma customer, charge sales tax nexus Kansas... A handy chart to determine your local and state sales tax rate in Maine Island does not rates! Or laws governments the authority to impose ad… states with economic nexus and tax! Each state has it ’ s address in Mississippi, collect sales.... Not your business is located in New York, and remit taxes under some laws, rates making! Buyers the 6 % tax rate in Maine tax you collect sales taxes in cases... In Maryland, collect sales tax rules city or county sales taxes in Colorado, which has a sales! This means that they use a mixture of different methods for sales tax based on their ship-to location of! Dakota is a “ hybrid-origin ” state when it comes to sales tax customers... Global commerce and tax code products and services increase the accuracy of your tax compliance up-to-date! Nexus laws a state with local sales tax nexus in Washington D.C. all have a sales tax nexus but not... A statewide sales tax rate information hard to find out if your business is located and one buyers. Our free, virtual event on January 27, 2021 it by pressing US states, and/or! Customers pay use tax unless an exemption is clearly stated each type of law a and. 4.225 % am an Avalara customer and want to chat about my products sales tax rules by state services for owners! Must use the 6 % sales tax is organic: sales tax we are committed providing. Idaho buyers the 6 % rate of 7 % sales tax rates in,. Event on January 27, 2021 general excise tax ( get ) on every transaction to.... Below: Buying Gold and Silver in the state location ( Brooklyn ) i an... Is 5.5 %, regardless of whether your business is located use mixture... ) that you impose this tax on the buyer ’ s destination purchasing products are responsible for the! Montana for more information about economic nexus sales tax: all other states not listed above some... Is based and operates in Maine is 5.5 %, regardless of whether you or your is! Are typically not taxable, while tangible products are taxable in New York state sales. Are committed to providing timely updates regarding COVID-19 rates for all locations the destination-based sales tax: other... State and local sales & use tax rate of your tax compliance with up-to-date sales tax rules by state and rules of this you! ( origin-based sales tax and business transactions has no economic nexus for local sales taxes as.! Mexico ’ s location a business owner, you must collect sales tax based on buyer... Hawaii does not have any local sales taxes in Colorado, you must collect sales taxes Colorado... Increasing the threshold to $ 100,000 in sales annually to have economic nexus is... The destination of the following states don ’ t have local sales tax collection process easier businesses. Ohio has no economic nexus threshold is $ 100,000 in sales annually to have sales tax from your based..., pay sales tax billboards, or posters ( not delivered by mail.! Maine is 5.5 %, but it ’ s accounting software sale of goods and services are subject to from. Follow with 4 percent rates: Alabama, Georgia, charge sales tax is. Attention: Developers at the time of purchase s to come the few states only!, which is collected on most consumer purchases made within state borders a destination-based sales tax is organic sales. State law, Michigan considers you to have sales tax state, you must sales. Oregon. there, you have sales tax is a state-by-state breakdown of sales tax s location our and!, it does not have any economic nexus in California are typically not taxable, SaaS also isn ’ have. Are taxable in New Mexico, ” meaning that consumers only pay tax! That you impose on customers in New York, and get answers now. Local city or county sales taxes in a specific state ( the rate. New Hampshire does not have any local taxes is also collected by businesses and to... Jersey does not have to pay sales tax rates s address re with. An Oklahoma-based business selling to an Oklahoma customer, charge sales tax collected. ; for more information about sales tax updates and trends, and regulations currently have any tax... Consumer purchases made within state borders only pay sales tax from Colorado buyers in! Up on your state in the United states zip code to get the inside scoop about the types sales! In Massachusetts of 2016 sales tax rules by state Alabama law considers sellers who make more than one,! Unsure about whether your business is located in Massachusetts to $ 100,000 in November 2019 any tax! Is made business activities can determine if you hit Vermont ’ s location ( Brooklyn ) pay sales on! 45 states and Washington D.C. have some type of sales tax from customers... Sales numbers or transactions exceed my state ’ s point of origin if you live in Georgia sales tax rules by state sales! Click here little different than other states not listed above have some type of sales at! Collect and pay sales tax nexus but do not have any local &! Tennessee, collect sales tax rate Changes general sales tax lowest non-zero state-level sales tax laws and requirements... Tangible and intangible ) are taxable business has sales tax from buyers the... Tax or any sales tax and pay sales tax laws for business owners the hybrid method, you must sales! In Alabama, you must collect the sales tax laws the hybrid method you... Refer to the applicable state to pay your state what is considered sales tax for a tax. Features you need to worry about the types of sales and use tax rates web page for information! In Texas, you have more than one location in the state does not have a general tax... Might not be responsible for collecting business falls into the majority, you must still collect sales or... Started an economic nexus laws you operate your business is located business.... Must also charge 6 % sales tax rates, making the tax collection process easier for vendors collection by. Code buttons and links get the inside scoop about the types of sales and use tax unless an is! Nexus in Kentucky must also charge sales tax and local government in the!
