What you file in each state

Every state that allows direct shipping has its own permits, tax rates and returns. Pick a state to see what you'll file, how often, where, and how Pinrates handles it.

Every state has its own chapter in the free book Direct to Consumer, State by State. Get the whole book

  • Filed electronically: California, Florida, Indiana, North Carolina, Ohio, and Wisconsin
  • Coming next: Georgia, Illinois, Michigan, Nevada, and Texas, prepared for you until then
  • Prepared for you: 21 states
  • Due dates tracked: 16 states
  • Not open to direct shipping: Delaware, Rhode Island, and Utah
StateDirect shippingReturns and reportsHow Pinrates filesLast checked
AlabamaOpen, with extra limits3Due dates trackedSeptember 29, 2026
AlaskaOpen, with extra limits2Prepared for youSeptember 29, 2026
ArizonaOpen with a permit3Prepared for youSeptember 29, 2026
ArkansasOpen, with extra limits5Due dates trackedSeptember 29, 2026
CaliforniaHome state6Filed electronicallySeptember 29, 2026
ColoradoOpen with a permit2Prepared for youSeptember 29, 2026
ConnecticutOpen with a permit5Prepared for youSeptember 29, 2026
DelawareLaw passed, not yet openNot open to direct shippingSeptember 29, 2026
District of ColumbiaOpen, no shipper permit1Due dates trackedSeptember 29, 2026
FloridaOpen, no shipper permit2Filed electronicallySeptember 29, 2026
GeorgiaOpen with a permit2Coming nextSeptember 29, 2026
HawaiiOpen with a permit6Due dates trackedSeptember 29, 2026
IdahoOpen, with extra limits3Due dates trackedSeptember 29, 2026
IllinoisOpen with a permit5Coming nextSeptember 29, 2026
IndianaOpen with a permit3Filed electronicallySeptember 29, 2026
IowaOpen with a permit2Prepared for youSeptember 29, 2026
KansasOpen with a permit2Prepared for youSeptember 29, 2026
KentuckyOpen with a permit4Due dates trackedSeptember 29, 2026
LouisianaOpen, with extra limits3Prepared for youSeptember 29, 2026
MaineOpen, with extra limits3Due dates trackedSeptember 29, 2026
MarylandOpen with a permit2Prepared for youSeptember 29, 2026
MassachusettsOpen with a permit2Prepared for youSeptember 29, 2026
MichiganOpen with a permit3Coming nextSeptember 29, 2026
MinnesotaOpen, no shipper permit2Prepared for youSeptember 29, 2026
MississippiOpen, with extra limits3Due dates trackedSeptember 29, 2026
MissouriOpen with a permit2Prepared for youSeptember 29, 2026
MontanaOpen, with extra limits3Due dates trackedSeptember 29, 2026
NebraskaOpen with a permit3Due dates trackedSeptember 29, 2026
NevadaOpen, with extra limits4Coming nextSeptember 29, 2026
New HampshireOpen with a permit1Prepared for youSeptember 29, 2026
New JerseyOpen, with extra limits3Prepared for youSeptember 29, 2026
New MexicoOpen with a permit2Due dates trackedSeptember 29, 2026
New YorkOpen with a permit3Prepared for youSeptember 29, 2026
North CarolinaOpen with a permit3Filed electronicallySeptember 29, 2026
North DakotaOpen with a permit2Due dates trackedSeptember 29, 2026
OhioOpen with a permit4Filed electronicallySeptember 29, 2026
OklahomaOpen, with extra limits3Prepared for youSeptember 29, 2026
OregonOpen with a permit2Prepared for youSeptember 29, 2026
PennsylvaniaOpen with a permit3Prepared for youSeptember 29, 2026
Rhode IslandClosed to remote orders1Not open to direct shippingSeptember 29, 2026
South CarolinaOpen with a permit2Due dates trackedSeptember 29, 2026
South DakotaOpen, with extra limits2Due dates trackedSeptember 29, 2026
TennesseeOpen with a permit3Prepared for youSeptember 29, 2026
TexasOpen with a permit3Coming nextSeptember 29, 2026
UtahClosed to remote ordersNot open to direct shippingSeptember 29, 2026
VermontOpen, with extra limits3Due dates trackedSeptember 29, 2026
VirginiaOpen with a permit2Prepared for youSeptember 29, 2026
WashingtonOpen with a permit2Prepared for youSeptember 29, 2026
West VirginiaOpen with a permit4Due dates trackedSeptember 29, 2026
WisconsinOpen with a permit2Filed electronicallySeptember 29, 2026
WyomingOpen, with extra limits2Prepared for youSeptember 29, 2026

Rates and rules change. Each state page shows the date it was last checked and links to the state's own sources.