Disclaimer: This information is provided for general guidance only. It's essential to conduct your own research and consult licensed attorneys, accountants, or professionals for specific legal or financial advice.
| State Name | Pact Act Reporting Requirement | Tax Rate | Tax Basis | Filing Requirement | Permit Requirement | Sale from Other State | Filing Term | Due Date | Paid by if Foreign | |
|---|---|---|---|---|---|---|---|---|---|---|
| Alabama | Yes | 0.21/ml | PER ML | YES | YES | YES | MONTHLY | 15th of next month |
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| Alaska | Yes | 75% | WHOLESALE | YES | YES | Not allowed | MONTHLY | 10th of next month |
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| Arizona | Yes | No Tax | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |
| Arkansas | Haven't heard back from the State | 68.00% | WHOLESALE | YES | YES | YES | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State | |
| California | Yes | 12.50% | ON COST | CECT required | YES | Registration required in CECET | QTR | Last day of month followed by ending qtr | To be declared in Return and no tax to be collected | |
| Colorado | Yes | 50% | WHOLESALE SELLING PRICE | YES | YES | Haven't heard back from the State | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| Connecticut | Yes | 10% | WHOLESALE | YES | YES | Haven't heard back from the State | MONTHLY | Last day of the month | To be declared in Return and no tax to be collected | |
| Delaware | Haven't heard back from the State | $0.05 | PER ML | YES | YES | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State | To be declared in Return and no tax to be collected | |
| Florida | N/A | No Tax | N/A | YES | YES | YES | yearly | Sept 30th | N/A | |
| Georgia | Haven't heard back from the State | 7% | WHOLESALE | YES | YES | YES | MONTHLY | Haven't heard back from the State | distributor pay tax | |
| Hawaii | Haven't heard back from the State | No Tax | N/A | N/A | N/A | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| Idaho | Yes | No Tax | N/A | N/A | N/A | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State | |
| Illinois | Yes | 15% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| Indiana | Yes | 15% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| Iowa | Haven't heard back from the State | No Tax | N/A | N/A | N/A | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| Kansas | Haven't heard back from the State | 5% | WHOLESALE | YES | YES | yes | MONTHLY | 10th of each month | To be declared in Return and no tax to be collected | |
| Kentucky | Haven't heard back from the State | 15% | WHOLESALE | YES | YES | YES | MONTHLY | 10th of each month | To be declared in Return and no tax to be collected | |
| Louisiana | Haven't heard back from the State | $0.05 | PER ML | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| Maine | Haven't heard back from the State | 43% | WHOLESALE | YES | YES | YES | MONTHLY | 10th of each month | To be declared in Return and no tax to be collected | |
| Maryland | Haven't heard back from the State | 12% | WHOLESALE | YES | YES | YES | MONTHLY | 21st of next month | Haven't heard back from the State | |
| Massachusetts | Haven't heard back from the State | 75% | WHOLESALE | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| Michigan | Haven't heard back from the State | 32% | WHOLESALE | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| Minnesota | Yes | 95.00% | WHOLESALE | YES | YES | YES | MONTHLY | 18th of next month | To be declared in Return and no tax to be collected | |
| Mississippi | Haven't heard back from the State | 15.00% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | Haven't heard back from the State | |
| Missouri | Haven't heard back from the State | No Tax | N/A | N/A | N/A | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| Montana | Haven't heard back from the State | No Tax | N/A | YES | YES | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| Nebraska | Haven't heard back from the State | 5.50% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | N/A | |
| Nevada | Haven't heard back from the State | 30% | WHOLESALE | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| New Hampshire | Haven't heard back from the State | 8.00% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| New Jersey | Haven't heard back from the State | $0.10 | PER ML | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| New Mexico | Haven't heard back from the State | 12.50% | WHOLESALE | YES | YES | YES | MONTHLY | 25th of the next month | To be declared in Return and no tax to be collected | |
| New York | Haven't heard back from the State | 20.00% | WHOLESALE | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| North Carolina | Haven't heard back from the State | 0.5/ml | PER ML | YES | YES | YES | MONTHLY | 20th of next month | Haven't heard back from the State | |
| North Dakota | Haven't heard back from the State | No Tax | N/A | N/A | N/A | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| Ohio | Yes | $0.10 | PER ML | YES | YES | YES | MONTHLY | 23rd of next month | To be declared in Return and no tax to be collected | |
| Oklahoma | Haven't heard back from the State | No Tax | No Tax | N/A | N/A | N/A | N/A | not allowed | Haven't heard back from the State | |
| Oregon | Haven't heard back from the State | 65% | WHOLESALE | YES | YES | YES | QTR | Last day of month followed by ending qtr | Haven't heard back from the State | |
| Pennsylvania | Haven't heard back from the State | 40% | WHOLESALE | YES | YES | Haven't heard back from the State | MONTHLY | 21st of next month | To be declared in Return and no tax to be collected | |
| Rhode Island | Haven't heard back from the State | No Tax | N/A | YES | YES | YES | MONTHLY | 10th of the next month | Haven't heard back from the State | |
| South Carolina | Haven't heard back from the State | No Tax | N/A | YES | YES | Haven't heard back from the State | Haven't heard back from the State | Haven't heard back from the State |
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| South Dakota | Haven't heard back from the State | 35.00% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | Haven't heard back from the State | |
| Tennessee | Haven't heard back from the State | 6.60% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | Haven't heard back from the State | |
| Texas | Haven't heard back from the State | No Tax | N/A | YES | YES | Haven't heard back from the State | Haven't heard back from the State | not allowed |
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| Utah | Haven't heard back from the State | 56.00% | WHOLESALE | YES | YES | YES | MONTHLY | 10th of the next month | To be declared in Return and no tax to be collected | |
| Vermont | Haven't heard back from the State | 92.00% | WHOLESALE | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| Virginia | Haven't heard back from the State | 20.00% | WHOLESALE | YES | YES | YES | MONTHLY | 20th of next month | To be declared in Return and no tax to be collected | |
| Washington | Haven't heard back from the State | 0.27/ml | PER ML | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| West Virginia | Haven't heard back from the State | 0.075/ml | PER ML | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| Wisconsin | Haven't heard back from the State | 0.5/ml | PER ML | YES | YES | YES | MONTHLY | 15th of next month | To be declared in Return and no tax to be collected | |
| Wyoming | Haven't heard back from the State | 5.36% | WHOLESALE | YES | YES | YES | MONTHLY | 30th of the next month | To be declared in Return and no tax to be collected |
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