Federal and State Links

In addition to business taxes required by the federal government, you will have to pay some state and local taxes. Each state and locality has its own tax laws. The links below provide access to key resources that will help you learn about your state tax obligations. Having knowledge of your state tax requirement can help you avoid problems and your business save money. The most common types of tax requirements for small business include:

• Tax Permit

In most states, business owners are required to register their business with a state tax agency and apply for certain tax permits. For example, in order to collect sales tax from customers, many states require businesses to apply for a state sales tax permit.

• Income Taxes

Nearly every state levies a business or corporate income tax. Your tax requirement depends on the legal structure of your business. For example, if your business is a Limited Liability Company (LLC), the LLC gets taxed separately from the owners, while sole proprietors report their personal and business income taxes using the same form. Consult the General Tax Information link under your state for specific requirements.

• Employment Taxes

In addition to federal employment taxes, business owners with employees are also responsible for paying certain taxes required by the state. All states require payment of state workers’ compensation insurance and unemployment insurance taxes. The following states/territories also require a business to pay for temporary disability insurance:

• California
• Hawaii
• New Jersey
• New York
• Rhode Island
• Puerto Rico

State Tax Resources

Use the links below to find out more about what you have to do to register and be open for business in your state.

Alabama

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Alaska

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Arizona

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Arkansas

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

California

• California Tax Service Center
• Workers’ Compensation Insurance
• Unemployment Insurance Tax
• Disability Insurance

Colorado

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Connecticut

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Delaware

• Delaware Business One Stop
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

District of Columbia

• FR-500 Combined Business Tax Registration
• Business Tax Service Center
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Florida

• Register Online to Collect and/or Report Taxes
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Georgia

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Guam

• General Tax Information and Forms
• Workers’ Compensation Insurance
• Guam does not have an unemployment insurance tax.

Hawaii

• Hawaii Business Express
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax
• Disability Insurance

Idaho

• Idaho Business Registration System
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Illinois

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Indiana

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Iowa

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Kansas

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Kentucky

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Louisiana

• Application for Louisiana Revenue Account Number
• Instructions for Louisiana Tax Number Application
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Maine

• Sales & Use, Withholding and Service Provider Tax Registration Service
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Maryland

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Massachusetts

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Michigan

• Michigan Taxes e-Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Minnesota

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Mississippi

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Missouri

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Montana

• Business Tax Express
• Income Tax Withholding Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Nebraska

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Nevada

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

New Hampshire

• Guide to New Hampshire Taxes
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

New Jersey

• New Jersey Complete Business Registration Packet
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax
• Disability Insurance

New Mexico

• Application for Business Tax Identification Number
• Application for Business Tax Identification Number Instructions
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

New York

• Tax Guide for New Businesses
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax
• Disability Insurance

North Carolina

• Business Tax Registration Application
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

North Dakota

• New Business Registration
• Application to Register For Income Tax Withholding and Sales and Use Tax Permit
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Ohio

• Electronic Filing and Registration Services
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Oklahoma

• Business Tax Registration Packet
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Oregon

• Guide to Oregon Business Taxes
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Pennsylvania

• Online Business Tax Registration (Form PA-100)
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Puerto Rico

• Application for Merchants Registration Certificate and Exemption Certificate
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Rhode Island

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax
• Disability Insurance

South Carolina

• South Carolina Business One Stop
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

South Dakota

• Sales and Contractors’ Excise Tax License Application
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Tennessee

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Texas

• Texas Online Tax Registration Application
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

U.S. Virgin Islands

• Application for Tax Filing and Payment Status Report Licensing (Form LIC 1)
• Local Tax Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Utah

• Online Business Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Vermont

• Application for Business Tax Account
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Virginia

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Washington

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

West Virginia

• Business Tax Registration Forms
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Wisconsin

• Business Tax Registration
• General Tax Information and Forms
• Workers’ Compensation Insurance
• Unemployment Insurance Tax

Wyoming

• Business Tax Registration
• General Tax Information and Forms
• Sales/Use Tax License Application
• Workers’ Compensation Insurance
• Unemployment Insurance Tax