Who must register?
You may be required to register to collect, accrue and remit the taxes or fees listed below if you are engaged in any of the activities associated with each tax or fee. You must register before you begin your business activities.
Sales Tax
- Sales, leases, or licenses to use certain property or goods (tangible personal property).
- Sales and rentals/admissions, amusement machine receipts, or vending machine receipts for all taxable items.
- Repair or alteration of tangible personal property.
- Leases or licenses to use commercial real property (includes management companies).
- Rental of transient (six months or less) living or sleeping accommodations (includes management companies). A local tourist development tax (bed tax) may also apply. Contact the taxing authority in the county where the property is located.
- Sales or rental of self-propelled, powerdrawn, or power-driven farm equipment.
- Sales of electric power or energy.
- Sales of prepaid telephone calling cards.
- Sales of commercial pest control services, nonresidential building cleaning services, commercial/residential burglary and security services, or detective services.
- Sales of secondhand goods. A secondhand dealer registration (Form DR-1S) may also be required.
Use Tax
- Any taxable purchases that were not taxed by the seller at the time of purchase.
- Repeated untaxed purchases through the Internet or from out-of-state vendors.
- Any purchases originally for resale, but later used or consumed by your business or for personal use.
- Use of dyed diesel fuel for off-road purposes.
What information is required?
You must provide certain information, depending on your type of business and the taxes for which you are registering. You should gather this information before trying to register. View the requirements.
How to register
For many taxes, applications can be submitted online, by mail or in person. Choose your method.
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