Getting a seller’s permit allows a business to collect and send sales tax to the state when selling goods or services. The requirements and cost for a seller’s permit vary by state, based on the business’s location and the type of product or service sold. If a business sells products or services in multiple states, it might need to get a permit in each of those states.
To learn how to get a seller’s permit (or similarly named permit), click on the state below.
| State | Cost | Notes |
| Alabama | $0 | |
| Alaska | N/A | No state sales tax, but some cities do. |
| Arizona | $12 (per location) | Shipping and food is non-taxable. |
| Arkansas | $50 | |
| California | $0 | Shipping and food are non-taxable. |
| Colorado | $16 | One-time Registered Retail Merchant Certificate and expires every two years. |
| Connecticut | $100 | Renew every two years. |
| Delaware | N/A | No sales tax or permit. |
| Florida | $0 (online) | |
| Georgia | $0 | |
| Hawaii | $20 | |
| Idaho | $0 | |
| Illinois | $0 | |
| Indiana | $25 (each location) | One-time Registered Retail Merchant Certificate and renews automatically every two years. |
| Iowa | $0 | |
| Kansas | $0 | |
| Kentucky | $0 | |
| Louisiana | $0 | |
| Maine | $0 | |
| Maryland | $0 | |
| Massachusetts | $0 | |
| Michigan | $0 | |
| Minnesota | $0 | |
| Mississippi | $0 | |
| Missouri | $0 | No cost for the sales tax permit, but the business must post a bond. |
| Montana | N/A | No sales tax or permit. |
| Nebraska | $0 | Separate permits needed for each location. |
| Nevada | $15 | A security deposit is required for a business that collects over $1,000 annually. |
| New Hampshire | N/A | No sales tax or permit. |
| New Jersey | $0 | |
| New Mexico | $0 | |
| New York | $0 | |
| North Carolina | $0 | |
| North Dakota | $0 | |
| Ohio | $25 (in-state sellers) $0 (out-of-state sellers) | Separate permits are needed for each location. |
| Oklahoma | $20 (first location) | $10 each additional location. Renew every three years. |
| Oregon | N/A | No sales tax and permit. |
| Pennsylvania | $0 | |
| Rhode Island | $10 for each additional location. Renew every three years. | Renew annually. |
| South Carolina | $50 | Separate permits are needed for each location. |
| South Dakota | $0 | |
| Tennessee | $0 | |
| Texas | $0 | Sellers may have to post a security bond. |
| Utah | $0 | |
| Vermont | $0 | |
| Virginia | $0 | |
| Washington | $0 | |
| West Virginia | $30 | Sellers are also required to post a security bond or letter of credit. |
| Wisconsin | $20 | |
| Wyoming | $60 |
Is a seller’s permit and resale certificate the same thing?
A seller’s permit, also known as a sales tax permit in some states, is a license that allows a business to collect sales tax from customers and then remit it to the state. It’s a requirement for most businesses that sell goods or services that are subject to sales tax. The permit is issued by the state’s taxation or revenue department and is necessary for operating legally.
A resale certificate, on the other hand, is a document that allows a business to purchase goods without paying sales tax with the intention of reselling them. When a business buys products for resale, it can present the resale certificate to the supplier to avoid paying sales tax on the purchase. The assumption is that sales tax will be collected from the end customer when the product is sold.
Related: How to get a resale certificate
