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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 Haven't heard back from the State Alaska Yes 75% WHOLESALE YES YES Not allowed MONTHLY 10th of next month Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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 Haven't heard back from the State 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