Other State Taxes

 

The Streamlined Sales Tax Governing Board is committed to providing Sellers important information about both sales and use tax. However, other state and local taxes may be owed in a state in which your business makes sales. States will work with you to determine if your business owes other state taxes.

Following are examples of some of the taxes states may impose. These are not complete lists; one list is broad based and the other includes taxes specific to a state. You are responsible for checking with each state to determine if you owe any other taxes.

 

 

Common Taxes Many States Impose

Examples of common taxes that may apply to any business

 

  • Corporate Income Tax
  • Employer Withholding
  • Income Tax

 

Examples of common taxes that apply to specific products or transactions

 

  • Litter Fee
  • Alcoholic Beverage Taxes  
  • Wireless and Prepaid Wireless Taxes
  • 911 Service Charge/Fee
  • Tire fee/Scrap Tire Disposal Tax
  • Tobacco and Cigarette Taxes
  • Transient Guest/Hotel/ Lodging Taxes

 

 

Specific State Taxes

Examples of Specific State Taxes that may apply to any business

 

  • Washington’s Business and Occupation Tax
  • Ohio’s Commercial Activity Tax
  • Kentucky's Limited Liability Entity Tax
  • Nevada’s Commerce Tax

 

Examples of Specific State Taxes that apply to specific products or transactions

 

  • North Carolina’s Dry-Cleaning Solvent Tax
  • North Carolina’s White Goods Disposal Tax
  • Rhode Island’s Meals & Beverage Tax
  • Rhode Island’s Hard to Dispose Tax
  • South Dakota’s Contractor’s Excise Tax
  • South Dakota’s Direct Wine Shippers Tax
  • Tennessee’s Business Tax