MULTI-STATE UNIFORM SALES TAX REGISTRATION

REGISTRATION INSTRUCTIONS:

You may register in as few or as many states as you like. However, if you meet economic nexus requirements either through physical presence or remote seller status, then you are required to register.
  • The first checkbox section is for states you want to be registered in. Check the “Register” box next to each state you have physical presence nexus and wish to be registered in. If you need to register in all states, check the box that says “All”.
Nexus through physical presence is met by meeting at least one the following criteria:

✓  The business’s primary location (online store, storefront, office etc.) where it conducts operations is located within your home state

✓  Ownership or staff of the business (including sales people, contractors or agents) enter that state to conduct business activities

✓  Personal property owned or leased is warehoused in that state

✓  You sell products for shipment within that state (intrastate commerce)

✓  You want to hire employees or contractors in that state

✓  You own a wholesale company that sells products for resale use in that state (in most wholesale trade shows and markets it will be required to provide a Sales Tax Permit Number in order to participate).
  • The next checkbox section is for Remote Seller status. If you are a remote seller and need to be registered in a particular state please check that box. The main criteria that will trigger remote seller nexus within a given state are either meeting a specific minimum sales volume, transactional volume, or both.  Out of the 24 states that are part of the multi-state agreement, 19 of them have a threshold of $100,000 in sales or 200 transactions. The remaining 5 states with different thresholds are Tennessee with $500,000 in sales and no transaction criteria, while Iowa, North Dakota, Oklahoma, and Washington State all have a threshold of $100,000 in sales with no transaction criteria. If you meet the above thresholds in any of the 24 states, you must check the “remote seller” box of that state. Do not check the remote seller box if you only meet physical nexus in a particular state. If you are unsure if you meet physical nexus criteria please read the criteria at the top of this page again.
  • The next question is regarding any states you may have registered in. If you have not registered in any states,  please select “No”. If you have already knowingly registered directly with a particular state, please select the “Yes” box next to that state. Even though you may already be registered directly through a particular state, this action will minimize the chance of errors and duplicate registrations. However, if you are already registered directly through a state, that state will usually just add your multi-state registration to your existing account.
  • Under “Registration Date”, enter the starting date that sales tax will begin to be collected and/or remitted.
Once registered in a particular state, you will be legally required to collect and remit sales tax on any sales in that state. Failing to do so may result in civil and/or criminal fines or penalties. Please check all applicable boxes in the sections below and once completed continue on to the next page of the form:
You may register in as few or as many states as you like. However, if you meet economic nexus requirements either through physical presence or remote seller status, then you are required to register.
  • The first checkbox section is for states you want to be registered in. Check the “Register” box next to each state you have physical presence nexus and wish to be registered in. If you need to register in all states, check the box that says “All”.

Nexus through physical presence is met by meeting at least one the following criteria:

✓  The business’s primary location (online store, storefront, office etc.) where it conducts operations is located within your home state

✓  Ownership or staff of the business (including sales people, contractors or agents) enter that state to conduct business activities

✓  Personal property owned or leased is warehoused in that state

✓  You sell products for shipment within that state (intrastate commerce)

✓  You want to hire employees or contractors in that state

✓  You own a wholesale company that sells products for resale use in that state (in most wholesale trade shows and markets it will be required to provide a Sales Tax Permit Number in order to participate).

  • The next checkbox section is for Remote Seller status. If you are a remote seller and need to be registered in a particular state please check that box. The main criteria that will trigger remote seller nexus within a given state are either meeting a specific minimum sales volume, transactional volume, or both.  Out of the 24 states that are part of the multi-state agreement, 19 of them have a threshold of $100,000 in sales or 200 transactions. The remaining 5 states with different thresholds are Tennessee with $500,000 in sales and no transaction criteria, while Iowa, North Dakota, Oklahoma, and Washington State all have a threshold of $100,000 in sales with no transaction criteria. If you meet the above thresholds in any of the 24 states, you must check the “remote seller” box of that state. Do not check the remote seller box if you only meet physical nexus in a particular state. If you are unsure if you meet physical nexus criteria please read the criteria at the top of this page again.
  • The next question is regarding any states you may have registered in. If you have not registered in any states,  please select “No”. If you have already knowingly registered directly with a particular state, please select the “Yes” box next to that state. Even though you may already be registered directly through a particular state, this action will minimize the chance of errors and duplicate registrations. However, if you are already registered directly through a state, that state will usually just add your multi-state registration to your existing account.
  • Under “Registration Date”, enter the starting date that sales tax will begin to be collected and/or remitted.

Once registered in a particular state, you will be legally required to collect and remit sales tax on any sales in that state. Failing to do so may result in civil and/or criminal fines or penalties.

Please check all applicable boxes in the sections below and once completed continue on to the next page of the form: