Determine Your State Tax Obligations
In addition to business taxes required by the federal government, you will have to pay some state and local taxes. Each state and locality has its own tax laws. The links below provide access to key resources that will help you learn about your state tax obligations. Having knowledge of your state tax requirement can help you avoid problems and your business save money. The most common types of tax requirements for small business are income taxes and employment taxes.
Income Taxes
Nearly every state levies a business or corporate income tax. Your tax requirement depends on the legal structure of your business. For example, if your business is a Limited Liability Company (LLC), the LLC gets taxed separately from the owners, while sole proprietors report their personal and business income taxes using the same form. Consult the General Tax Information link under your state for specific requirements.
Employment Taxes
In addition to federal employment taxes, business owners with employees are also responsible for paying certain taxes required by the state. All states require payment of state workers’ compensation insurance and unemployment insurance taxes. The following states/territories also require a business to pay for temporary disability insurance:
- California
- Hawaii
- New Jersey
- New York
- Rhode Island
- Puerto Rico
State and Territory Tax Resources
Use the links below to find out more about what you have to do to register and be open for business in your state.
Alabama
General Tax Information and Forms
Workers’ Compensation Insurance
Alaska
General Tax Information and Forms
Workers’ Compensation Insurance
Arizona
General Tax Information and Forms
Workers’ Compensation Insurance
Arkansas
General Tax Information and Forms
Workers’ Compensation Insurance
California
Workers’ Compensation Insurance
Colorado
General Tax Information and Forms
Workers’ Compensation Insurance
Connecticut
General Tax Information and Forms
Workers’ Compensation Insurance
Delaware
General Tax Information and Forms
Workers’ Compensation Insurance
District of Columbia
FR-500 Combined Business Tax Registration
Workers’ Compensation Insurance 
Florida
Register Online to Collect and/or Report Taxes
General Tax Information and Forms
Workers’ Compensation Insurance
Georgia
General Tax Information and Forms
Workers’ Compensation Insurance
Guam
General Tax Information and Forms
Workers’ Compensation Insurance
Guam does not have an unemployment insurance tax.
Hawaii
General Tax Information and Forms
Workers’ Compensation Insurance
Idaho
Idaho Business Registration System
General Tax Information and Forms
Workers’ Compensation Insurance
Illinois
General Tax Information and Forms
Workers’ Compensation Insurance
Indiana
General Tax Information and Forms
Workers’ Compensation Insurance
Iowa
General Tax Information and Forms
Workers’ Compensation Insurance
Kansas
General Tax Information and Forms
Workers’ Compensation Insurance
Kentucky
General Tax Information and Forms
Workers’ Compensation Insurance
Louisiana
Application for Louisiana Revenue Account Number
Instructions for Louisiana Tax Number Application
General Tax Information and Forms
Workers’ Compensation Insurance
Maine
Sales & Use, Withholding and Service Provider Tax Registration Service
General Tax Information and Forms
Workers’ Compensation Insurance
Maryland
General Tax Information and Forms
Workers’ Compensation Insurance
Massachusetts
General Tax Information and Forms
Workers’ Compensation Insurance
Michigan
General Tax Information and Forms
Workers’ Compensation Insurance
Minnesota
General Tax Information and Forms
Workers’ Compensation Insurance
Mississippi
General Tax Information and Forms
Workers’ Compensation Insurance
Missouri
General Tax Information and Forms
Workers’ Compensation Insurance
Montana
Income Tax Withholding Registration
General Tax Information and Forms
Nebraska
General Tax Information and Forms
Workers’ Compensation Insurance
Nevada
General Tax Information and Forms
Workers’ Compensation Insurance
New Hampshire
General Tax Information and Forms
Workers’ Compensation Insurance
New Jersey
New Jersey Complete Business Registration Packet
General Tax Information and Forms
Workers’ Compensation Insurance
New Mexico
Application for Business Tax Identification Number
Application for Business Tax Identification Number Instructions
General Tax Information and Forms
Workers’ Compensation Insurance
New York
General Tax Information and Forms
Workers’ Compensation Insurance
North Carolina
Business Tax Registration Application
General Tax Information and Forms
Workers’ Compensation Insurance
North Dakota
Application to Register For Income Tax Withholding and Sales and Use Tax Permit
General Tax Information and Forms
Workers’ Compensation Insurance
Ohio
Electronic Filing and Registration Services
General Tax Information and Forms
Workers’ Compensation Insurance
Oklahoma
Business Tax Registration Packet
General Tax Information and Forms
Workers’ Compensation Insurance
Oregon
Guide to Oregon Business Taxes
Workers’ Compensation Insurance
Pennsylvania
Online Business Tax Registration (Form PA-100)
General Tax Information and Forms
Workers’ Compensation Insurance
Puerto Rico
Application for Merchants Registration Certificate and Exemption Certificate
General Tax Information and Forms
Workers’ Compensation Insurance
Rhode Island
General Tax Information and Forms
Workers’ Compensation Insurance
South Carolina
South Carolina Business One Stop
General Tax Information and Forms
Workers’ Compensation Insurance
South Dakota
Sales and Contractors’ Excise Tax License Application
General Tax Information and Forms
Workers’ Compensation Insurance
Tennessee
General Tax Information and Forms
Workers’ Compensation Insurance
Texas
Texas Online Tax Registration Application
General Tax Information and Forms
Workers’ Compensation Insurance
U.S. Virgin Islands
Application for Tax Filing and Payment Status Report Licensing (Form LIC 1)
Workers’ Compensation Insurance
Utah
General Tax Information and Forms
Workers’ Compensation Insurance
Vermont
Application for Business Tax Account
General Tax Information and Forms
Workers’ Compensation Insurance
Virginia
General Tax Information and Forms
Workers’ Compensation Insurance
Washington
General Tax Information and Forms
Workers’ Compensation Insurance
West Virginia
Business Tax Registration Forms
General Tax Information and Forms
Workers’ Compensation Insurance
Wisconsin
General Tax Information and Forms
Workers’ Compensation Insurance
Wyoming
General Tax Information and Forms
Sales/Use Tax License Application