State Taxes
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. The most common types of taxes 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 an LLC, the LLC gets taxed separate 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. Five states (California, Hawaii, New Jersey, New York, and Rhode Island) and Puerto Rico require businesses to pay for temporary disability insurance.
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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
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
- Disability Insurance
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