Register with State Revenue

Part of forming a corporation involves registering with the taxing authority at the State level. However, even businesses that do not incorporate may still require State permits or registration to operate.

State Income Taxes

Income tax is levied against individual income as well as directly against corporate profits. The amount varies by business structure and State. All States recognize the Federal EIN (Employer Identification Number) issued by the IRS. This number is used to track individual business tax information.

Most businesses will file quarterly estimated taxes. Funds are held by the State in an account identified by the EIN attached to that business.

Sales Tax

Registering with the State as an entity that collects sales tax requires a separate certificate that is obtained from the State Revenue authority. Sales taxes are files quarterly or ‘part quarterly’ for businesses that exceed a certain, large amount of collections. Funds are separate from estimated income taxes (or corporate estimated taxes).

Use Tax

A use tax is generated when an item is sold between states. Each State may require a use tax from the final consumer (usually the same percentage as the State sales tax). This is meant to prevent someone from buying goods out of State and importing them with no tax consequences. Large business purchases may be liable for use taxes on equipment or goods transported into the State where business occurs.

With the advent of online purchases and an increase in interstate shipment of consumer goods, receiving States have begun to monitor purchases more closely – especially on items with high prices or those with added taxes, like cigarettes or alcohol.

Employment Taxes

Employers are required to collect and file withholding on employees at the State level. Usually, this doesn't need a separate registration with the State, but in some cases a separate filing is mandated – as when taxes are altered through government programs, employment zones, or for religious activities.

Tax Exempt Status

Approval from State taxing authorities is required when operating as a non-profit. Income (donations) may have to be reported even though they are not taxed. The State Revenue Department will examine and monitor the status of non-profits to make sure they remain within guidelines.

Some transactions are tax exempt at the State level, even for profit making companies. These may include agricultural expenditures, trust funds, pension plans and other non-taxed functions. Some are registered with the State and some only require filing the correct form when paying taxes.

Special Taxes

Operating a game of chance (bingo, lottery, sweepstakes) may compel registration, even if it is a one-time activity. The sale of certain products, like gasoline or alcohol, also has implications on tax collection at the point of sale.

Real estate and property taxes may change if the property is used for business purposes. As with all of the taxes listed above, specific answers must be sought from the State Taxing Authority – there is too much variation between States to give exact guidelines.

State Taxes

Please see your state office below for issues regarding tax permits, Income Taxes, and Employment Taxes.

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

Start a Business

• Choosing a Business Structure
• FREE Corporate Name Search
• Register a Business Name
• Business Licenses and Permits
• Obtain Federal Tax ID
• Register With State Revenue
• Starting a Business Checklist
• Free DBA Guide