The place to find business sales tax information

— as well as solutions, services and jobs!

We have heard that some states have "home-rules" where you may need to file by city/county/district. How many returns that would entail?

Full Question: Hello, we have been doing business in a number of states (renting goods), which gives us nexus and are considering expanding nationally, but have heard the administration is more than just filing 50 returns. I've learned that some states have "home-rules" and those cities/counties can force you to file returns by city/county/district. I was wondering if you know how many returns that would entail. I can't seem to find anywhere that says if you filed everywhere in the US, you would need to file a total of 100 or so returns. Do you know?

Brought to you by:

NOTE: This site does NOT provide client-specific tax advice. Information provided is general and may NOT apply to your particular situation. Do NOT take any action based upon any site content until you have received advice from an independent, qualified tax practitioner with whom you have a professional-client relationship. All content is subject to our disclaimer.


Diane Yetter photoYou are correct that there are states that do authorize home rule authorities that can administer their own taxes. Generally the states that allow this are Alabama, Alaska, Arizona, Colorado, and Louisiana. However, since you are renting property, there could be other states that have some special rental returns. The City of Chicago imposes a rental tax that it administers separately from the state of Illinois. Without knowing the type of property you rent, there could be other jurisdictions. Many jurisdictions impose separate automobile rental taxes (short and long term). In terms of a total number of general sales and use tax returns, the number is not necessarily consistent. Alabama unfortunately has changes virtually every month in terms of the administering authority. Currently AL looks to have about 385 home rule jurisdictions. However, a large group (around 250) are filed with one collector and about 15 are filed with 2 other consolidating organizations. In Louisiana, generally you will file a Parish level return which will include the cities and special purpose district taxes that exist within the parish. Louisiana has 63 parishes. Alaska has about 60 municipalities that administer a sales/use tax. Colorado has about 65 cities/counties that self administer their taxes and Arizona has 17 non-program (home rule) cities. These numbers do change but should give you a rough estimate.

(Not quite what you need? View SALES TAX QUESTIONS home page to access other topics or use site-wide SEARCH in upper right)


Access to any portion of is contingent upon your acceptance of our Terms of Use. This Web Site and content provided by STS Publishing, LLC and its third party content providers, including, but not limited to information, documents, forms, comments, advice and opinions, is for informational purposes only, and is not a substitute for professional advice, nor does the use of this Web Site constitute a professional-client relationship. The Web-Site also includes advertisements, directory listings, job postings and links to third party web sites, all of which are provided for your convenience only and in no way constitute a referral, endorsement, or warranty by of any product or service provided by such third parties. All content is provided “as is” with no guarantee regarding accuracy, suitability, or timeliness. Your reliance on any content accessed on or through the Web Site, or on any product or service provider is strictly at your own risk.