State maps
Every state-by-state map on the site in one place, each with its key. Click a state on any map for its rules on that state's page.
Sales and use tax
State rate
Click a state for its rules. State rate only; most states also allow local taxes on top.
Remote seller threshold
Click a state for its rules. The sales or transactions in the state in the measuring period after which a seller with no physical presence must register and collect.
Local sales taxes
Click a state for its rules.
Open the sales and use tax page for the table, the changes and the sources.
Unemployment insurance tax
Taxable wage base
Each state shows its latest published year; hover or open a state for the year and source.
New employer rate
Each state shows its latest published year; hover or open a state for the year and source.
FUTA credit reduction
Each state shows its latest published year; hover or open a state for the year and source.
Open the unemployment insurance tax page for the table, the changes and the sources.
Pass-through entity tax
The figure under each state is its top PTET rate for the latest year recorded. Click a state for its rules.
Open the pass-through entity tax page for the table, the changes and the sources.
Conformity to the 2025 federal tax law
How states follow the Code
The figure under a fixed-date state is the month and year of the Code it follows (12/25 means December 2025). States with only a corporate or franchise tax are shown by that tax. Click a state for its rules.
Bonus depreciation
Whether the state follows the 100% bonus depreciation the 2025 law restored, for its income or franchise tax. Click a state for its rules.
Tips deduction
Whether a worker gets the federal tips deduction, or a state version of it, on the state return. Click a state for its rules.
Open the conformity to the 2025 federal tax law page for the table, the changes and the sources.
Income tax withholding
Reciprocity
The number under a state is how many states it has a reciprocal agreement with: their residents who commute in can ask the employer not to withhold. Click a state for its rules.
Nonresident threshold
Whether an employer must withhold for a nonresident from the first day of work in the state, or only after a set number of days or amount of wages (shown under the state). Click a state for its rules.
Supplemental rate
The flat rate the state allows or requires for bonuses and other supplemental wages, for the latest year recorded. Click a state for its rules.
Open the income tax withholding page for the table, the changes and the sources.
Rules for tax professionals
Federal Form 2848
Whether the revenue agency accepts the IRS power of attorney in place of its own form. Conditions usually mean listing the state, its tax types, forms and periods. Not stated means the agency says nothing either way. Click a state for its rules.
Preparer registration
Whether paid preparers who are not CPAs, attorneys or enrolled agents must register, be licensed or meet education rules to prepare returns. No program found is not the same as a statement that there is none. Click a state for its rules.
Open the rules for tax professionals page for the table, the changes and the sources.
Minimum wage
In effect now
The rate in effect on Nov 3, 2026. States with regional rates show the highest. States with no law or a rate below $7.25 show the federal minimum. Click a state for its rules.
January 1, 2027
The rate in effect on January 1, 2027, as set or announced. States with regional rates show the highest. States with no law or a rate below $7.25 show the federal minimum. Click a state for its rules.
Open the minimum wage page for the table, the changes and the sources.
Paid family and medical leave
The figure under a state with one program is its latest published total contribution rate. Private insurance option only means the state lets insurers sell paid family leave policies to employers, with no payroll contribution. Click a state for its rules.
Open the paid family and medical leave page for the table, the changes and the sources.
Multistate rules
Part-year: income while a nonresident
How a part-year resident keeps income earned while not a resident out of the state's tax. A subtraction or exclusion leaves it out of income; an allocation or proration figures the tax and keeps the in-state share; a few states use a credit instead. This is separate from the credit for tax paid to another state on income earned while a resident. Click a state for its rules.
Reverse credits
A reverse credit lets a nonresident who works in the state credit the tax their home state charges on the same income, so the home state gives no credit for it. Click a state for its rules.
Multistate Tax Compact
Membership in the Multistate Tax Commission, which runs joint audits and model apportionment rules for corporate and business taxes. Click a state for its rules.
Open the multistate rules page for the table, the changes and the sources.
Deadlines and annual reports
When the LLC report is due
When a domestic LLC's report to the business filing office is due: the same date for everyone, or in the month the LLC was formed. Click a state for every entity type and return.
How often
How often a domestic LLC files that report. Click a state for every entity type and return.
Corporate return due
The corporate income or franchise tax return due date for a calendar-year corporation, tax year 2025. Click a state for every entity type and return.
Open the deadlines and annual reports page for the table, the changes and the sources.
IRS statistics by state
Paid preparer share
Share of individual returns signed by a paid preparer. Tax year 2023. Click a state for its numbers.
E-file share
Share of individual returns filed electronically. Tax year 2023. Click a state for its numbers.
Income moving in or out
Income (AGI) of filers who moved in from other states minus those who moved out. Tax year 2023, moves between 2022 to 2023. Click a state for its numbers.
Open the irs statistics by state page for the table, the changes and the sources.
Electronic payment, penalties and interest
Interest rate now
The interest rate on unpaid tax on Nov 4, 2026, as a yearly rate. Where a state sets different rates by tax, the map shows the general or income tax rate; the state page lists them all. Click a state for its rules.
Electronic payment
Whether the state requires some taxes to be paid electronically by every filer, or only once payments pass a dollar threshold. Open a state for each tax, the threshold and the penalty for paying another way. Click a state for its rules.
Open the electronic payment, penalties and interest page for the table, the changes and the sources.
1099 filing
When 1099s are required
Click a state for its rules. "Regardless" means the state wants at least 1099-NEC or 1099-MISC for its residents or in-state payments even when no state tax was withheld, usually above a dollar threshold.
Does CF/SF cover it
Click a state for its rules. CF/SF only forwards what the IRS receives through it; a state that takes part may still want direct filing for some forms or when state tax was withheld.
Open the 1099 filing page for the table, the changes and the sources.
Pay transparency
Click a state for its rules. New Jersey and New York also have city or county rules on top of state law.
Open the pay transparency page for the table, the changes and the sources.
Credit card surcharges
Surcharge rule
Whether state law lets a business add a fee for paying by credit card. Click a state for its rules.
Sales tax on the surcharge
Whether the state's revenue agency taxes a credit card surcharge as part of the sales price. Click a state for its rules.
Open the credit card surcharges page for the table, the changes and the sources.
Sick leave and time off
Paid sick leave
Whether employers must give paid sick leave, or paid leave for any reason. Click a state for its rules.
Family and medical leave
Leave beyond the federal FMLA: a state paid leave program, an unpaid state leave law, or the FMLA alone. Click a state for its rules.
Vacation payout
Whether earned, unused vacation must be paid when employment ends. Click a state for its rules.
Open the sick leave and time off page for the table, the changes and the sources.
Disaster tax relief
Click a state for the rule, the taxes it covers and how to claim relief.
Open the disaster tax relief page for the table, the changes and the sources.