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Reference

Sales tax permit cost, state by state.

What each state charges to open a sales tax permit, under the permit's own name, with the renewal rule and the issuing agency. 18 of the 46 jurisdictions with a sales tax charge no application fee; 15 charge one. Five states have no general sales tax and are listed separately. Every row cites the agency and carries the date it was checked.

StatePermit nameFeeRenewalIssuing agencyChecked
AlabamaSales Tax LicenseNo feeAnnual, each November to December, through My Alabama TaxesAlabama Department of Revenue2026-10-02
ArizonaTransaction Privilege Tax (TPT) License$12 per license, per locationAnnual, by January 1; no state renewal fee, city fees vary up to $50Arizona Department of Revenue2026-10-02
ArkansasSales and Use Tax PermitTODO(TODO: fee not stated on any DFA page reached)None statedArkansas Department of Finance and Administration2026-10-02
CaliforniaSeller's PermitNo feeNone stated; CDTFA may require a security depositCalifornia Department of Tax and Fee Administration2026-08-03
ColoradoSales Tax License$16, prorated against the two-year cycleEvery two yearsColorado Department of Revenue2026-08-27
ConnecticutSales and Use Tax Permit$100Every two years, automatic and at no cost while the account is in good standingConnecticut Department of Revenue Services2026-10-02
District of ColumbiaSales and Use Tax registration (Form FR-500)No fee stated by the agency(TODO: OTR's page is silent on a fee; not confirmed as $0)None statedDC Office of Tax and Revenue2026-10-02
FloridaCertificate of Registration (DR-11) with the Annual Resale Certificate (DR-13)No fee for online registration; $5 by paperNone; the DR-13 reissues annuallyFlorida Department of Revenue2026-08-10
GeorgiaSales and Use Tax Certificate of RegistrationNo feeNoneGeorgia Department of Revenue2026-08-27
HawaiiGeneral Excise Tax (GET) License$20, one timeNone; a closed license requires a new applicationHawaii Department of Taxation2026-10-02
IdahoSeller's PermitTODO(TODO: no fee stated across the Commission's permit pages; not confirmed as $0)None statedIdaho State Tax Commission2026-10-02
IllinoisCertificate of Registration (retailers' occupation tax)No feeNone statedIllinois Department of Revenue2026-08-27
IndianaRegistered Retail Merchant Certificate$25Renews automatically while filings are currentIndiana Department of Revenue2026-08-27
IowaSales and Use Tax PermitNo feeNone; effective until canceled or revokedIowa Department of Revenue2026-10-02
KansasRetailers' Sales Tax registrationTODO(TODO: no fee line on the CR-16 application; not confirmed as $0)None statedKansas Department of Revenue2026-10-02
KentuckySales and Use Tax PermitNo feeNoneKentucky Department of Revenue2026-08-10
LouisianaSales Tax CertificateTODO(TODO: registration fee not stated on LDR's pages)The state resale certificate renews annually through LaTAPLouisiana Department of Revenue2026-10-02
MaineSales Tax Registration (retailer certificate)TODO(TODO: fee not stated on the pages reached; registration runs through the Maine Tax Portal)None statedMaine Revenue Services2026-10-02
MarylandSales and Use Tax LicenseNo feeNone statedComptroller of Maryland2026-08-27
MassachusettsSales and Use Tax Registration (Form ST-1 vendor registration)No feeNoneMassachusetts Department of Revenue2026-08-27
MichiganSales Tax LicenseNo feeRenews annually at no chargeMichigan Department of Treasury2026-08-27
MinnesotaSales and Use Tax account (Minnesota Tax ID)No feeNoneMinnesota Department of Revenue2026-08-27
MississippiSales Tax PermitTODO(TODO: fee not stated; out-of-state applicants without a fixed place of business post a bond)None statedMississippi Department of Revenue2026-10-02
MissouriSales Tax LicenseNo fee; a bond may be requiredNoneMissouri Department of Revenue2026-08-27
NebraskaSales and Use Tax PermitTODO(TODO: fee not stated on the application page)None; the department says no renewal is requiredNebraska Department of Revenue2026-10-02
NevadaSales Tax Permit$15 per in-state location; $15 minimum with no Nevada locationNone stated; a security deposit gates the permitNevada Department of Taxation2026-09-21
New JerseyCertificate of Authority for Sales TaxNo feeNoneNew Jersey Division of Taxation2026-08-09
New MexicoBusiness Tax Identification Number (gross receipts tax)No feeNone statedNew Mexico Taxation and Revenue Department2026-10-02
New YorkCertificate of AuthorityNo feeNoneNew York State Department of Taxation and Finance2026-08-03
North CarolinaCertificate of RegistrationNo feeNoneNorth Carolina Department of Revenue2026-08-27
North DakotaSales and Use Tax PermitTODO(TODO: no fee statement in the Commissioner's guideline or permit pages)None statedNorth Dakota Office of State Tax Commissioner2026-10-02
OhioSeller's Use Tax License (out-of-state) or Vendor's License (in-state)No fee for the seller's use license; $50 for the vendor's licenseNoneOhio Department of Taxation2026-08-09
OklahomaSales Tax PermitTODO(TODO: the commonly cited fee and three year renewal do not appear in the OTC's current material; neither confirmed)TODOOklahoma Tax Commission2026-10-02
PennsylvaniaSales, Use, and Hotel Occupancy Retail Tax LicenseNo feeNone; only the Promoter License renews annuallyPennsylvania Department of Revenue2026-08-27
Rhode IslandSales and Use Tax Permit$10 per permit, for issuance and renewalAnnual; permits expire June 30 and the renewal application is due by February 1Rhode Island Division of Taxation2026-10-03
South CarolinaRetail License$50 per location, non-refundableNone; the license does not expireSouth Carolina Department of Revenue2026-10-02
South DakotaSales Tax LicenseTODO(TODO: no fee statement on the department's sales tax pages)None statedSouth Dakota Department of Revenue2026-10-02
TennesseeSales and Use Tax Account (Certificate of Registration)No feeNoneTennessee Department of Revenue2026-08-27
TexasTexas Sales and Use Tax PermitNo fee; a security bond may be requiredNoneTexas Comptroller of Public Accounts2026-08-03
UtahSales and Use Tax LicenseNo feeNone statedUtah State Tax Commission2026-09-21
VermontSales and Use Tax License (Form BR-400 application)No fee stated on the BR-400 application(TODO: no explicit no-fee sentence; the application simply carries no fee line)None statedVermont Department of Taxes2026-10-02
VirginiaCertificate of Registration (sales tax)No feeNoneVirginia Department of Taxation2026-08-27
WashingtonBusiness License with tax registration (Business Licensing Service)$50 to open the first location; $0 to add a locationAnnual, with a $5 renewal processing feeWashington Department of Revenue2026-10-02
West VirginiaBusiness Registration Certificate$30 registration tax, with exemptions the application listsNone stated; the certificate is permanent for most businessesWest Virginia Tax Division2026-10-02
WisconsinSeller's Permit (Business Tax Registration)$20 initial registration$10 every two yearsWisconsin Department of Revenue2026-10-02
WyomingSales/Use Tax LicenseTODO(TODO: the vendor application is hosted as a Drive file the fee could not be read from)None statedWyoming Department of Revenue, Excise Tax Division2026-10-02

States with no general sales tax

  • Alaska. No statewide sales tax; municipal sales taxes are local. Source
  • Delaware. No general sales tax; Delaware levies a gross receipts tax on sellers instead. Source
  • Montana. No general sales tax. Source
  • New Hampshire. No general sales tax; the Department issues no resale or exemption certificates. Source
  • Oregon. No general sales or use tax. Source

Using this

Last updated 2026-10-03, the most recent date any row was checked against its agency. Each row has its own anchor: add the two letter state code to the URL. Download the data as CSV. Suggested citation: “Sales Tax Permit Cost by State,” Regcrest LLC, regcrest.com, updated 2026-10-03. Link to this page's URL, with the state's anchor if you are citing one row.

About the provider

Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.

Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.