Determine Your State Business Tax Obligations

 

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. Having knowledge of your state tax requirement can help you avoid problems and your business save money. The most common types of tax requirements for small business are income taxes and employment taxes.

 

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 a Limited Liability Company (LLC), the LLC gets taxed separately 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. The following states/territories also require a business to pay for temporary disability insurance:

• California
• Hawaii
• New Jersey
• New York
• Rhode Island
• Puerto Rico

 

State and Territory Tax Resources

 

Use the links below to find out more about what you have to do to register and be open for business in your state.

 

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

 

Related Articles:

Managing Your Tax Obligations

Tax Help and Training

Business Structure and Tax Implications

Employment Taxes for Employers and Self Employed Individuals

Filing and Paying Your Taxes

Tax Information for Specific Business Types