United States sales tax codes by state
The US has no VAT: each state runs its own sales and use tax, with its own return. Nefin sets up codes for 46 states, each tied to a line of that state’s return, and fills a sales tax book and a use tax book from them. Pick a state for its codes, rate and return lines.
Sales tax codes by state
| State | Return | State rate | Sales codes | Use tax codes | Link |
|---|---|---|---|---|---|
| Alabama (AL) | Form 2100 / State Consumers Use | 4% | 2 | 1 | View codes |
| Arizona (AZ) | TPT-2 | 5.6% | 3 | 1 | View codes |
| Arkansas (AR) | ET-1 | 6.5% | 5 | 1 | View codes |
| California (CA) | CDTFA-401 | 7.25% | 5 | 1 | View codes |
| Colorado (CO) | DR 0100 / DR 0252 | 2.9% | 5 | 1 | View codes |
| Connecticut (CT) | OS-114 | 6.35% | 5 | 1 | View codes |
| District of Columbia (DC) | FR-800 | 6% | 2 | 1 | View codes |
| Florida (FL) | DR-15 | 6% | 2 | 1 | View codes |
| Georgia (GA) | ST-3 | 4% | 2 | 1 | View codes |
| Hawaii (HI) | G-45 (general excise tax) | 4% | 6 | 1 | View codes |
| Idaho (ID) | Form 850 | 6% | 2 | 1 | View codes |
| Illinois (IL) | ST-1 | 6.25% | 5 | 1 | View codes |
| Indiana (IN) | ST-103 | 7% | 2 | 1 | View codes |
| Iowa (IA) | 32-028 | 6% | 4 | 1 | View codes |
| Kansas (KS) | ST-36 | 6.5% | 6 | 1 | View codes |
| Kentucky (KY) | 51A102 | 6% | 5 | 1 | View codes |
| Louisiana (LA) | R-1029 | 5% | 4 | 1 | View codes |
| Maine (ME) | ST-7 | 5.5% | 4 | 1 | View codes |
| Maryland (MD) | Form 202 | 6% | 3 | 1 | View codes |
| Massachusetts (MA) | ST-9 | 6.25% | 2 | 1 | View codes |
| Michigan (MI) | 5080 / 5095 | 6% | 5 | 1 | View codes |
| Minnesota (MN) | Sales and Use Tax Return (e-Services) | 6.875% | 2 | 1 | View codes |
| Mississippi (MS) | 72-010 | 7% | 2 | 1 | View codes |
| Missouri (MO) | Form 53-1 / 53-C | 4.225% | 2 | 1 | View codes |
| Nebraska (NE) | Form 10 | 5.5% | 6 | 1 | View codes |
| Nevada (NV) | REV-F013 | 6.85% | 2 | 1 | View codes |
| New Jersey (NJ) | ST-50 | 6.625% | 2 | 1 | View codes |
| New Mexico (NM) | TRD-41413 / TRD-41412 | 4.875% | 2 | 1 | View codes |
| New York (NY) | ST-100 | 4% | 2 | 1 | View codes |
| North Carolina (NC) | E-500 | 4.75% | 3 | 1 | View codes |
| North Dakota (ND) | Form ST | 5% | 2 | 1 | View codes |
| Ohio (OH) | UST 1 / UUT 1 | 5.75% | 2 | 1 | View codes |
| Oklahoma (OK) | STS-20002-C / SCU-20004 | 4.5% | 5 | 1 | View codes |
| Pennsylvania (PA) | PA-3 | 6% | 2 | 1 | View codes |
| Rhode Island (RI) | RI-STR | 7% | 6 | 1 | View codes |
| South Carolina (SC) | ST-3 | 6% | 2 | 1 | View codes |
| South Dakota (SD) | Form 2032 | 4.2% | 2 | 1 | View codes |
| Tennessee (TN) | SLS 450 | 7% | 5 | 1 | View codes |
| Texas (TX) | 01-114 | 6.25% | 2 | 1 | View codes |
| Utah (UT) | TC-62S / TC-62M | 4.85% | 2 | 1 | View codes |
| Vermont (VT) | SUT-451 | 6% | 2 | 1 | View codes |
| Virginia (VA) | ST-1 | 5.3% | 2 | 1 | View codes |
| Washington (WA) | Combined Excise Tax Return | 6.5% | 5 | 1 | View codes |
| West Virginia (WV) | CST-200CU | 6% | 4 | 1 | View codes |
| Wisconsin (WI) | ST-12 | 5% | 3 | 1 | View codes |
| Wyoming (WY) | Form 41-1 (WYIFS) | 4% | 2 | 1 | View codes |
The default: no tax
You owe a state’s sales tax only where you have nexus there, so a new US company starts on these codes and switches to a state’s code on the invoices that need it.
| Code | What it covers | Rate |
|---|---|---|
| NT | No sales tax / not taxable (0%)Default | 0% |
| NT | No use tax / tax paid to vendor (0%)Default | 0% |
Frequently asked questions
Does the United States have a VAT?
No. There is no national VAT or sales tax. Each state that taxes sales runs its own sales and use tax, with its own return, rates and filing schedule, and counties and cities often add local rates on top.
Which sales tax codes does Nefin set up for a US company?
A code for each line of the sales and use tax returns of 46 states, plus a default "NT" code for sales that carry no tax. You charge a state's tax only where you have nexus there, so the default stays at no tax until you pick a state's code.
Do the rates include local sales tax?
No. Each code carries the state base rate only. County, city, district and transit rates vary by address; add them as your own rates in Settings, VAT rates, where you collect them.