Reseller permit fees, every state

Five jurisdictions have no statewide sales tax and issue no reseller permit: Alaska, Delaware, Montana, New Hampshire and Oregon. Alaska is the one with an asterisk — there is no state-level tax, but some Alaskan municipalities levy their own local sales tax, so a seller there can still have a local obligation. If you sell only in one of these states, there is nothing to register for at state level and nobody should be charging you to register.

In most states the registration itself costs nothing; the state makes its money on the tax you collect, not on the paperwork. A minority charge a small fee, and a few require a security deposit instead. The table below marks which is which.

The permit and the seller's permit are usually the same thing: your registration with the state to collect sales tax. The resale certificate is the document you hand a supplier so they do not charge you tax on inventory you intend to resell, and it quotes your permit number. You need the registration before the certificate means anything.

You register where you have nexus. Physical presence creates it, and since 2018 crossing a state's economic threshold on remote sales can create it too, with thresholds that differ by state. Whether you have crossed one is a tax question for your accountant. Most sellers register in their home state first and add others when the volume says to.

Yes. A sole proprietor can register for sales tax under their own name and social security number. A permit and an LLC solve different problems: one lets you collect tax legally, the other puts a legal wall between the business and your personal assets.