📅 2026 Update: Changes to State Sales Tax Forms

Since the original article was published, there have been several important updates regarding state sales taxes. Notably, North Carolina has introduced a new sales and use tax rate structure. Additionally, other areas have seen changes in their tax rates, affecting how businesses must approach sales taxes.

The details of the earlier article continue further down the page.

📊 New Sales Tax Rates in North Carolina

On July 1, 2026, North Carolina implemented a new sales and use tax rate structure. Businesses in this state must register for a sales and use tax permit and file returns aligned with this new structure. This change is essential for businesses to stay compliant with state tax laws.

📉 Rate Reduction in Ohio

October 1, 2025, marked a decrease in sales and use tax rates in Brown County, Ohio. The rate dropped from 7.25% to 7.00%. Businesses operating in this area need to adjust their filings to reflect this new rate.

🌐 Current Sales Tax Ranges

As of October 2026, state sales tax rates vary significantly. They range from 2.9% in Colorado to 7.25% in California. Businesses should be aware of these rates when calculating sales tax for transactions.

⏰ Filing Deadlines

Sales and use tax returns have specific deadlines. In North Carolina, returns are due on the 20th day of the month following the reporting period. In Ohio, the deadline is the 23rd day of the month after the period ends.

Adhering to these deadlines is crucial to avoid penalties.

📌 Key Updates Summary

  • 🌟 North Carolina has a new sales and use tax rate structure effective July 1, 2026.
  • 📉 Brown County, Ohio, reduced its sales tax rate to 7.00% as of October 1, 2025.
  • 💰 State sales tax rates range from 2.9% to 7.25% as of October 2026.
  • 📅 Filing deadlines vary: North Carolina (20th) and Ohio (23rd).
  • 📞 Businesses should consult state tax authorities for compliance and updates.

💡 Tips for Navigating State Sales Tax Forms

Reviewing your individual situation is important. Consult with your attorney for guidance tailored to your specific needs.

📋 Register for a Sales Tax Permit

If you're a business in North Carolina or Ohio, register for a sales and use tax permit. This is necessary for compliance with state tax laws. Ensure you complete this step before engaging in sales of taxable goods or services.

🕒 Keep Track of Deadlines

Be aware of filing deadlines for sales tax returns. In North Carolina, returns are due on the 20th of each month, while Ohio's deadline is the 23rd. Meeting these dates helps avoid late fees and potential penalties.

📊 Know Your State's Rates

Understand the current sales tax rates in your state. As of October 2026, rates range from 2.9% to 7.25%. Staying updated on these figures is crucial for accurate tax calculations.

🔄 Monitor Rate Changes

Sales tax rates can change frequently. Regularly check with state tax authorities for updates. This ensures you are filing at the correct rates and remain compliant with the law.

📞 Utilize Available Resources

Both the North Carolina Department of Revenue and the Ohio Department of Taxation provide resources for businesses. Make use of these resources to better understand your obligations and to find assistance with sales tax matters.

🏆 Top Tax Services Ranked by User Reviews (2026)

This section highlights various tax services available to businesses, focusing on their user reviews and overall ratings. The order follows Trustpilot data from October 2026. Keep in mind that star ratings reflect only one aspect of user experiences, as unhappy customers often leave more reviews.

🥇 1. TaxSlayer

TaxSlayer has been rated 3.8 on Trustpilot. It is known for its affordability and offers multiple filing options for users. However, some reviewers note limited customer support and occasional software issues.

This service may appeal to businesses looking for cost-effective solutions.

🥈 2. H&R Block

H&R Block holds a Trustpilot score of 4.2. It is well-known for its comprehensive tax preparation services and online filing options. However, users often mention high fees for in-person services and varying responsiveness in customer service.

This service could be beneficial for those seeking a reputable name in tax preparation.

🥉 3. TurboTax

TurboTax has an average rating of 4.0 on Trustpilot. It is recognized for its user-friendly online filing software. Yet, some users find the free version limited and report upselling of additional services.

This makes it a popular choice for individuals who prefer a straightforward online experience.

4️⃣ 4. Jackson Hewitt

Jackson Hewitt averages 3.5 stars on Trustpilot. It is known for offering in-person tax preparation and year-round support. However, some clients note that service fees can be higher and quality may vary across locations.

Businesses that prefer personal interaction may find this service appealing.

5️⃣ 5. Liberty Tax Service

Liberty Tax Service has a Trustpilot rating of 3.2. It is recognized for its franchise tax preparation and seasonal promotions. However, variable service quality and aggressive marketing tactics are noted by users.

This service might suit those looking for promotional offers and local presence.

🆓 Free Government and Nonprofit Assistance

Both North Carolina and Ohio offer resources from their respective tax departments. These services provide guidance on sales and use tax compliance and can assist businesses in understanding their obligations. Utilizing these free resources can help businesses navigate tax laws effectively.

🔎 Considerations When Choosing a Tax Service

  • 💬 Customer reviews and ratings can provide insights into service quality.
  • 💰 Compare fees for different types of tax preparation.
  • 🔍 Check for available support options during the filing process.
  • 📅 Look for services that keep you informed about filing deadlines.
  • 📝 Consider user-friendliness, especially for online services.

❓ Frequently Asked Questions

❓ What are the current sales tax rates in North Carolina?

North Carolina's sales tax rate is set at 4.75%, with additional local taxes that can increase the total rate.

🕒 When are sales tax returns due in Ohio?

Sales tax returns in Ohio are due on the 23rd day of the month following the end of the reporting period.

📊 How can I find out about tax rate changes?

Business owners can stay informed about tax rate changes by regularly consulting their state tax authority’s website or contacting them directly.

📋 What should I do if I miss a sales tax filing deadline?

If you miss a filing deadline, you should file your return as soon as possible to minimize penalties and interest. Check with your state’s tax authority for specific steps.

🚫 Are there items exempt from sales tax in North Carolina?

Yes, North Carolina exempts certain items from its general sales tax rate. Businesses should consult state tax authorities for a complete list of exempt items.

📞 Where can I get help with sales tax issues?

Both the North Carolina Department of Revenue and the Ohio Department of Taxation offer resources and assistance for businesses facing sales tax issues.

⚖️ Recent Court Cases Related to Sales Tax

Recent court rulings have addressed various issues concerning sales tax laws and compliance. These cases can significantly impact how businesses manage their sales tax responsibilities.

For more recent rulings, visit the more rulings on the news page.

End of October 2026 Update





Alabama Sales Tax Forms

Exemption Form Department of Revenue Sales Tax E-Filing 

Arizona Sales Tax Forms

Exemption Form Form TPT 1 Transaction Privilege, Use, And Severance Tax Return 2011

📝 See Also

Arkansas Sales Tax Forms

Exemption Form Form Arkansas Consumer Use Tax Return

Colorado Sales Tax Forms

Form DR0100F Retail Sales Tax Return 2011 Form DR 0137 Claim for Refund 2011 Form DR-1306 Individual Consumer Use Tax Return Form DR-0252 Consumer Use Tax Return Form DR-0251 RTA Consumer Use Tax Return

California Sales Tax Forms

Exemption Form Form BOE401 EZ Sales and Use Tax Return (Short Form)

Connecticut Sales Tax Forms

Form OP-186 Individual Use Tax Return Form OS-114 Business Sales and Use Tax Return Form OS-114 Sales and Use Tax Return

Florida Sales Tax Forms

Exemption Form DR15EZ Sales and Use Tax Return Form DR15MO Out of State Purchases Return Form DR15MO Out of State Purchases Return

Georgia Sales Tax Forms

Exemption Form Form ST3USE Consumer's Use Tax Return Form ST-3-2012 Sales and Use Tax Return Form ST-3 Addendum Sales 2011 Form ST-3 Addendum Use 2011

Hawaii Sales Tax Forms

Exemption Form Form G45 General Excise - Use Tax Return

Idaho Sales Tax Forms

Form GA-110L Claim for Refund Form EFO00127 Sales Tax Refund Claim

Illinois Sales Tax Forms

Form PST-1-X Amended Prepaid Sales Tax Return Form ST-1-X Amended Sales and Use Tax and E911 Surcharge Return Form ST-44 Use Tax Return Form PST-1 Prepaid Sales Tax Return

Indiana Sales Tax Forms

Exemption Form Form 47838 Sales and Use Tax Exemption Certificate Form ST-115 Consumer's Use Tax Return

Kasnas Sales Tax Forms

Form ST-21 Sales and Use Tax Refund Application

Kentucky Sales Tax Forms

Exemption Form Form 51A209 Sales and Use Tax Refund Application Form 51A113O Consumer's Use Tax Return

Louisiana Sales Tax Forms

Form R-1377 Direct Payment Sales Tax Application Form 1029 Sales Tax Return

Maine Sales Tax Forms

Exempt Form Form Uniform Sales and Use Certificate

Maryland Sales Tax Forms

Form SUT202FR Final Return  Form ST-205 Sales and Use Tax Refund Application

Massachusetts Sales Tax Forms

Exempt Form Form ST-10 Business Use Tax Return Form ST-11 Individual Use Tax Return Form St-9Q Quarterly Sales and Use Tax Return Form ST-9A Annual Sales and Use Tax Return Form ST-9SM Monthly Sales and Use Tax Return

Michigan Sales Tax Forms

Form 165 Annual Return for Sales, Use and Withholding Taxes Form 388 Individual Seller Use Tax Return Form 48 Individual Purchase Tax Return Form 3372 Sales and Use Tax Certificate of Exemption Form ST-11 Purchaser Sales Tax Refund Claim Form Individual Use Tax Return

Minnesota Sales Tax Forms

Form ST3 Certificate of Exemption

Mississippi Sales Tax Forms

Tax Exemptions Form

Missouri Sales Tax Forms

Exemption Form Form 53-1 Sales Tax Return Form 53-C Consumer's Use Tax Return Form 53U-1 Use Tax Return

Nebraska Sales Tax Forms

Exemption Form Form 2 Business Local Use Tax Return Form 3 Individual Local Use Tax Return Form 4 Nebraska Exemption Application for Sales and Use Tax Form 10 Local Sales and Use Tax Return

New Jersey Sales Tax Forms

Online Sales and Tax Filing and Payment Services

New York Sales Tax Forms

Exemption Form Form St- 100 Quarterly Sales and Use Tax Return Form ST-101 Local Annual Sales and Use Tax Return

North Carolina Sales Tax Forms

Exemption Form Sales and Use Tax E-Filing Services

North Dakota Sales Tax Forms

Exemption Form Form One Time Remittance Form Form ST Sales Use and Gross Receipt Tax

Ohio Sales Tax Forms

Exemption Form Form Application for Sales and Use Tax Refund Form Sales and Use Tax Blanket Exemption Certificate Form UST1 Sales Tax Return (Long Form) Form UST 1 Sale Tax Return (Short Form)

Oklahoma Sales Tax Forms

Exemption Form Form 13-9 Application for Refund of State and Local Sales or Use Tax

Pennsylvania Sales Tax Forms

Exemption Form Form REV-72 Application for Sales Tax Exemption Form PA-1 Use Tax Return

Rhode Island Sales Tax Forms

Exemption Form Form Streamlined Sales Tax Return Form BAR 092010 Business Application and Registration Form Claim for Refund - Sales or Use Tax 2011 Form T205 Consumer Use Tax Return Form Sales and Use Tax Return Quarterly Form Sales and Use Tax Return (Monthly) Form Annual Reconciliation 2011

South Carolina Sales Tax Forms

Exemption Form Form ST-3 State Sales and Use Tax Return Form ST-14 Claim For Refund For Sales Tax

South Dakota Sales Tax Forms

Form Sales and Use Tax Guide Form E1350V8 Use Tax Form Form E1934V7 Sales Return

Tennessee Sales Tax Forms

Exemption Form Form SLS-452 Consumer Use Tax Return Form SLS-450 Revised State and Local Sales and Use Tax Return

Texas Sales Tax Forms

Tax Exemption Forms

Utah Sales Tax Forms

Form TC-73 Sales Tax Exemption Certificate

Vermont Sales Tax Forms

Form SMWA-1 Application for Refund Form SU-452 Use Tax Return

Virginia Sales Tax Forms

Exemption Form Form ST-7 Consumer Use Tax Return Form ST-8 Package Out of State Tax Return Form ST-9 CO Package Sales and Use Tax Return Form ST-9 Retail Sales and Use Tax Return

Washington Sales Tax Forms

Exemption Form Form Local Sales and Use Tax Addendum Form Application for Refund of Use Tax Form Consumer Use Tax Return

West Virginia Sales Tax Forms

Exemption Form Form CST-200 Consumer Sales and Service Tax Return Form CST-200CU Sales and Use Tax Return (After 1.1.12) Form CST-200CU Sales and Use Tax Return (Oct 2011 to Jan 1. 2012) CST- 200CU Sales and Use Tax Return ( Prior to Oct.1, 2011) Form CST-220 Use Tax Return

Wisconsin Sales Tax Forms

Exemption Form Forms CST-220 Use Tax Return Form ST-12 Sales and Use Tax Return

Wyoming Sales Tax Forms

Form Sample VC 42-1 Return For Annual Filers Form 108 Manufacturer's Sales and Use Tax Return

State Sales Tax Forms: What You Need to Know

When it comes to selling items or services, state sales tax is an important matter to consider. Each state in the United States has its own sales tax laws that businesses must follow. This involves collecting sales tax from customers and submitting the correct form to the state government. In this article, we will take an in-depth look at state sales tax forms including what they are, why they are important, and how to correctly fill them out.

What Are State Sales Tax Forms?

Sales tax forms are documents that businesses must fill out and submit to their state government indicating how much sales tax they have collected from their customers. These forms are used to report the total amount of sales tax collected during a specific period, as well as to determine the amount of sales tax owed to the government.

State Sales Tax Forms

Why Are State Sales Tax Forms Important?

State sales tax forms are important for several reasons. Firstly, they help to ensure that businesses are collecting and remitting the correct amount of sales tax to the government. This is important for maintaining a fair and level playing field for businesses that operate in the same industry.

Secondly, state sales tax forms are used by the government to determine how much sales tax revenue they can expect to receive each month. This is used to help fund various programs and services such as public schools and road maintenance.

Lastly, businesses that fail to submit state sales tax forms on time or incorrectly could face penalties and fines. This can have a negative impact on a business's reputation and may result in decreased profits.

How to Fill Out State Sales Tax Forms

Filling out state sales tax forms correctly is critical to ensure that businesses avoid penalties and fines. Before filling out the form, businesses must determine the correct tax rate for their state. This information can be found on the state government website or by consulting with a tax professional.

- Basic Information: The first section of the form asks for basic information about the business, such as its name, address, and tax identification number. This information must be accurate and up-to-date.
- Sales Transactions: The next section of the form requires businesses to report all sales transactions that occurred during the reporting period. Businesses must record the date of the sale, the total amount of the sale, and the amount of sales tax collected.
- Deductions: Some states allow businesses to deduct certain expenses from their sales tax liability. This can include items such as bad debts or returned items. The deductions section of the form allows businesses to report these deductions.
- Calculation of Sales Tax: After reporting all sales transactions and any deductions, businesses must calculate their total sales tax liability for the reporting period. This is the total amount of sales tax collected from customers minus any deductions.
- Payment: The final section of the form requires businesses to indicate their method of payment and the amount paid. Some states require businesses to pay electronically, while others allow payment by mail with a check or money order.

It is important to note that each state has its own specific sales tax form that must be used when submitting sales tax information. Businesses should consult with their state government website or a tax professional to ensure that they are using the correct form.

Sales Tax Exemptions

Certain goods and services are exempt from sales tax in some states. For example, most states do not charge sales tax on groceries or prescription medications. Additionally, some states offer sales tax exemptions for certain types of businesses or transactions.

To claim a sales tax exemption, businesses must provide documentation that proves that the transaction qualifies for the exemption. This documentation may vary depending on the specific state and type of exemption.

Common Types of Sales Tax Forms

While each state has its own sales tax form, there are several common types of sales tax forms that businesses may need to fill out. These include:

- Sales and Use Tax Return: This form is used by businesses to report taxable sales and purchases during a specific period, and to calculate the amount of sales tax owed.
- Resale Certificate: This form is used by businesses when purchasing items that will ultimately be resold. The purchaser provides the seller with a valid resale certificate and is not charged sales tax on the purchase.
- Exemption Certificate: This form is used by businesses to claim an exemption from paying sales tax on certain goods or services. The purchaser must provide documentation that proves that the purchase qualifies for the exemption.

Conclusion

State sales tax forms are an important part of running a business. They help to ensure that businesses are collecting and remitting the correct amount of sales tax, and provide the government with important information used to fund various programs and services. By properly filling out state sales tax forms, businesses can avoid penalties and fines, and maintain a positive reputation. It is important to keep up-to-date with each state's sales tax laws to ensure that all necessary information is included in the form.