State Sales and Use Tax

There is a wide range of transactions in the aviation industry, many of which become subject to sales and use tax and other state and local taxes. These links are important resources for each state. State pages include links to statutes, regulations, court cases, rulings and other administrative guidance, what’s new, forms, and contact information.

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

Sales Tax Rates
State Statutes
State Administrative Code
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

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Arizona Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007-2650
T: 800.352.4090

Arkansas

Sales Sales and Use Tax Rates
State Code
Court Cases
State Tax News
Forms
Department of Finance and Administration
1509 West 7th Street
Little Rock, AR 72201
T: 501.682.7104

California

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279
T: 1.800.400.7115

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

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
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 Code
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)

Idaho

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Idaho State Tax Commission
P.O. Box 36
Boise, Idaho 83722-0036
T: 1.800.972.7660

Illinois

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Illinois Department of Revenue
101 West Jefferson Street
Springfield, Illinois 62702
T: 800.732.8866

Indiana

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Indianapolis Taxpayer Services
100 N. Senate IGCN Rm N105
Indianapolis, IN 46204
T: 317.232.2240
F: 317.232.1021

Kansas

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Kansas Department of Revenue
915 SW Harrison St.
Topeka, KS 66699
T: 785.368.8222

Kentucky

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Department of Revenue
501 High Street
Frankfort KY 40620
T: 502.564.4581 F: 502.564.3875

Louisiana

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax Press Releases
Forms
617 North Third Street
Baton Rouge, LA 70802
T: 225.219.7462

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

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

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

Sales Tax Rates
State Statutes
Court Cases
State Tax News
Forms
Michigan Department of Treasury
Lansing, Michigan 48922
T: 517.373.3200

Minnesota

Sales Tax Rates
State Statutes
State Administrative Rules
Court Cases
State Tax News
Forms
Minnesota Department of Revenue
Mail Station 6330
St. Paul, Minnesota 55146-6330
T: 651.296.6181

Mississippi

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
T: 601.923.7000

Missouri

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Missouri Department of Revenue
Harry S Truman State Office Building
301 West High Street Jefferson City, MO 65101
T: 573.751.3505

Montana

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Montana Department of Revenue
P.O. Box 5805, Helena, MT 59604-5805
T: 406.444.6900
F: 406.444.0629

Nebraska

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Email
Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, Nebraska 68509-4818
T: 402.471.5729

Nevada

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Department of Taxation
1550 College Parkway
Suite 115
Carson City NV 89706
T: 775.684.2000
F: 775.684.2020

New Hampshire

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
New Hampshire Department of Revenue Administration 109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
T: 603.271.2318

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

Sales Tax Rates
State Statutes
State Administrative Code
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

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
NYS Tax Department
W A Harriman Campus
Albany, NY 12227
T: 518.485.2889

North Carolina

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
North Carolina Department of Revenue
501 N Wilmington Street
Raleigh, North Carolina 27604
T: 1.877.252.3052

North Dakota

Sales Tax Rates
State Laws and Administrative Rules
Court Cases
State Tax News
Forms
North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
T: 701.328.7088
F: 701.328.3700

Ohio

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms
Ohio Department of Taxation
P.O. Box 530
Columbus, Ohio 43216-0530
T: 800.697.0440

Oklahoma

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Oklahoma Tax Commission
Post Office Box 26890
Oklahoma City, OK 73126-0890
T: 800.522.8165

Oregon

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Oregon Department of Revenue
955 Center St NE
Salem, OR 97301-2555
T: 800.356.4222
F: 503.945.8738

Pennsylvania

Sales Tax Rates
State Statutes
State Code
Court Cases
State Tax News
Forms
Bureau of Business Trust Fund Taxes
Department 280905
Harrisburg, Pennsylvani 17128-0905
T: 717.787.1064

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

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

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
South Dakota Department of Revenue
PO Box 5055
Sioux Falls SD 57117-5055
T: 1.800.829.9188

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

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms
Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774T: 1.800.252.5555

Utah

Sales Tax Rates
State Statutes
State Administrative Rules
Court Cases
State Tax News
Forms
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
T: 801.297.2200 or 800.662.4335

Vermont

Sales Tax Rates
State Statutes
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

Virgina

Sales Tax Rates
State Tax Code
State Code
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

West Virginia

Sales Tax Rates
State Code
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

Sales Tax Rates
State Statutes
State Administrative Code
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

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