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State Tax Resources

A wide range of transactions in the aviation industry are subject to sales and use taxes and other state and local taxes. The following links will take you to the statutes, regulations, court cases, rulings and other administrative guidance, what’s new, forms, and contact information for each state or district.

Alabama

Alabama

Sales Tax Rates
State Tax Laws
State Regulations
Court Cases
State Tax Press Releases
State Tax News
Forms

Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36132
T: 334.242.1170
Alaska

Alaska

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Alaska Department of Revenue
Tax Division
333 W Willoughby Avenue
11 Floor Side B
PO Box 110420
Juneau, Alaska 99811-0420
T: 907.465.2320
F: 907.465.2375
Arizona

Arizona

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Arizona Department of Revenue
1600 W. Monroe
Phoenix, Arizona 85007-2650
T: 800.352.4090
Arkansas

Arkansas

Sales Sales and Use Tax Rates
State Code
Court Cases
State Tax News
Sales and Use Tax Forms

Arkansas Department of Finance & Administration
Office of Excise Tax Administration
1816 West Seventh Street
Room 2420
Little Rock, Arkansas 72201
T: 501.682.1895
F: 501.682.7904
California
Colorado

Colorado

Sales Tax Rates
State Statutes
State Tax Regulations
Court Cases
State Tax News
Forms

Colorado Department of Revenue
1375 Sherman Street
Denver, Colorado 80261
T: 303.238.7378
Connecticut

Connecticut

Sales Tax Rates
State Tax Exemption
State Statutes
Court Cases
State Tax News
Forms

Department of Revenue Services
25 Sigourney Street
Suite 2
Hartford, Connecticut 06106-5032
T: 860-297-5962 (from anywhere)
T: 800-382-9463 (from outside of the Hartford area)
Delaware
Sales Tax Rates
State Statutes
State Regulations
Tax Rulings
State Tax News
Forms

Thomas Collins Building
540 South Dupont Highway
Dover, Delaware 19901
T: 302.744.1085
F: 302.744.1095
Florida
Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Florida Department of Revenue
104 Carlton Building
5050 West Tennessee Street
Tallahassee, Florida 32399-0100
T: 800-352-3671
Georgia
Sales Tax Rates
State Statutes
State Administrative Rules & Regulations
Court Cases
State Tax News
Sales and Use Tax Forms

Georgia Department of Revenue
1800 Century Center Boulevard
N.E. Atlanta, Georgia 30345-3205
T: 404-417-4477 (Within the Atlanta area)
T: 877-602-8477 (Outside of Atlanta area)
Hawaii
Idaho

Idaho

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Idaho State Tax Commission
P.O. Box 36
Boise, Idaho 83722-0036
T: 1-800-972-7660
Illinois

Illinois

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Illinois State Sales Tax, Illinois Department of Revenue
P.O. Box 19041, Springfield, Illinois 62794-9041
T: 1.800.732.8866 or 217.782.3336
Indiana

Indiana

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Indiana Department of Revenue
100 N. Senate Avenue
Indianapolis, Indiana 46204
T: (317) 232-2240
T: (317) 232-1497 (Aircraft Registration Fee)
Iowa
Kansas

Kansas

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Docking State Office Building
915 SW Harrison Street
Topeka. Kansas 66625-0001
T: (785) 368-8222 or 1-877-526-7738
F: (785) 291-3614
Kentucky

Kentucky

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Kentucky Revenue Cabinet, Division of Sales and Use Tax
200 Fair Oaks Lane
Frankfort, Kentucky 40620
T: (502) 564-5170
F: (502) 564-2041
Louisiana

Louisiana

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Louisiana Department of Revenue - Sales Tax Division
8490 Picardy Ave., Building 600
Baton Rouge, Louisiana 70809-3684
T: 225.925.7356
Maine

Maine

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Maine Revenue Services, Division of Sales Tax
P.O. Box 1065
Augusta, Maine 04332-1065
T: 207.287.2336
F: 207.287.6628
Maryland

Maryland

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Comptroller of Maryland
110 Carroll Street
Annapolis, Maryland 21404
T: (410) 767-1300
Massachusetts

Massachusetts

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Massachusetts Department of Revenue, Tax Administration
51 Sleeper Street
Boston, Massachusetts 02205M
T: (617) 887-6367
F: (617) 887-1900
Michigan

Michigan

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Michigan Department of the Treasury, Sales, Use, and Withholding Taxes Division
Technical Section, Treasury Building
Lansing, Michigan 48922
T: 517.373.3190
Minnesota

Minnesota

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Minnesota Department of Revenue
Mail Station 6330
St. Paul, Minnesota 55146-6330
T: 651.296.6181
Mississippi

Mississippi

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Mississippi State Tax Commission, Sales and Use Tax Division
P.O. Box 1033
Jackson, Mississippi 39215-1033
T: 601.923.7015
F: 601.923.7034
Missouri

Missouri

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Sales/Use Tax
P.O. Box 840
Jefferson City, Missouri 65105-0840
T: 573.751.2836
Montana

Montana

Sales tax rates
State statutes
State regulations
Court cases
State tax news
Forms

Montana Department of Revenue
P.O. Box 5805
Helena, Montana 59604-5805
T: 406.444.6900
F: 406.444.0629
Nebraska

Nebraska

Sales tax rates
State statutes
State regulations
Court cases
State tax news
Forms

Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, Nebraska 68509-4818
T: 402.471.5729
Email
Nevada

Nevada

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Department of Taxation
1550 College Parkway
Suite 115
Carson City Nevada 89706
T: 775.684.2000
F: (775) 684-2020
New Hampshire

New Hampshire

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
T: 603.271.2318
New Jersey

New Jersey

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Electronic Correspondence
Department of the Treasury
P. O. Box 002
Trenton, New Jersey 08625-0002
New Mexico

New Mexico

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Taxation and Revenue Department
1100 South St. Francis Drive
P.O. Box 630
Santa Fe, New Mexico 87504-0630
T: (505) 827-0369
F: (505) 827-0469
New York

New York

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Contact Page
Department of Taxation and Finance
ATT: Office of Counsel
Building 9, W.A. Harriman Campus
Albany NY 12227
T: 800.698.2909
North Carolina

North Carolina

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

501 N Wilmington Street
Raleigh, North Carolina 27604
T: 877.252.3052
North Dakota

North Dakota

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Office of the State Tax Commissioner, State Capitol
600 E. Boulevard Avenue
Bismarck, North Dakota 58505-0599
T: 701.328.3470
F: 701.328.3700
Ohio

Ohio

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Ohio Department of Taxation, Sales and Use Tax Division
P.O. Box 530
Columbus, Ohio 43216-0530
T: (614) 466-7351 or 1-888-405-4039
F: (614) 466-4977
Oklahoma

Oklahoma

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Connors Building, Capital Complex
(Northwest Corner Building of Complex)
2501 North Lincoln Boulevard
Oklahoma City, Oklahoma 73194
T: (405) 521-3160
Oregon

Oregon

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Property Tax Division
955 Center Street NE
Salem, Oregon 97310
T: (503) 378-4988
Pennsylvania

Pennsylvania

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Bureau of Business Trust Fund Taxes
Department 280905
Harrisburg, Pennsylvani 17128-0905
T: (717) 787-1064
Rhode Island

Rhode Island

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
T: (401) 222-2950
South Carolina

South Carolina

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

South Carolina Department of Revenue
Sales Tax Return
Columbia, SC 29214-0101
T: (803) 896-1420
South Dakota

South Dakota

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

South Dakota Department of Revenue, Sales and Use Tax Division
445 East Capitol Avenue
Pierre, South Dakota 57501-3185
T: (605) 773-3311
F: (605) 773-5129
Tennessee

Tennessee

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick Street
Nashville, Tennessee 37242
T: (615) 253-0600
Texas

Texas

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Texas Comptroller of Public Accounts
P.O. Box 13528, Capitol Station
Austin, TX 78711-3528
T: (800) 252-5555
Utah

Utah

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Utah State Tax Commission
210 N. 1950 West
Salt Lake City, Utah 84134
T: (800) 662-4335 or (801) 297-7574
F: (801) 297-2200
Vermont

Vermont

Sales Tax Rates
State Tax Statutes
Tax Rulings
State Tax News
Forms

Vermont Department of Taxes
133 State Street
Montpelier, Vermont 05633-1401
T: 802.828.2551
F: 802.828.5787
Virginia

Virginia

Sales Tax Rates
State Tax Code
State Tax Regulations
Court Cases
State Tax News
Forms

Virginia Department of Taxation
Office of Customer Services
Post Office Box 1115
Richmond, Virginia 23218-1115
T: 804.367.8031
F: 804.254.6113
Washington
West Virginia

West Virginia

Sales Tax Rates
State Statutes
State Rules and Regulations
Tax Decisions
State Tax News
Forms

West Virginia State Tax Department
Taxpayer Services Division
P. O. Box 3784
Charleston, West Virginia 25337-3784
T: 800.WVA.TAXS (800.982.8297)
Wisconsin

Wisconsin

Sales Tax Rates
State Statutes
State Tax Regulations
Tax Court Cases
State Tax News
Forms

Wisconsin Department of Tax Revenue
P.O. Box 8906
Madison, Wisconsin 53708-8906
T: 608.266.2772
F: 608.267.0834
Wyoming

Wyoming

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Wyoming Department of Revenue
Herschler Bldg, 2nd Floor West
Cheyenne, Wyoming 82002-0110
T: 307.777.7961