State and local tax obligations aren’t always obvious.

So your business is based in Florida. This means your only tax responsibilities are to the IRS, your state and the county/city in which you’re based. Right? Not necessarily.

  • Do you have a salesperson or remote employee working in another state?
  • Do your drivers travel through other states to pick up materials or make deliveries?
  • Does your e-commerce website sell products to customers across the country?
  • Do you have a tenant in an out-of-state rental property?

These factors and more can make you subject to state and local taxation (SALT). And every state has different (and sometimes overlapping) rules regarding state tax returns—rules that can change every year.

The 2025-2026 Web Tax Guide is Here!

From tax planning basics to strategies for executive compensation and charitable giving, we’ve got everything you need to get the most out of your 2025 return.

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SALT Information Station

Whether you're a business owner or individual taxpayer, having reliable and detailed state and local tax (SALT) information is essential for staying compliant and optimizing your tax strategy. We've made it easy for you to access everything you need. Use the interactive map or explore our state-by-state table below to find specific SALT details for your state.

Ignorance is not bliss—it’s trouble.

The statute of limitations for unpaid state taxes doesn’t stop until you begin filing in those states. So the longer you wait to find out if you’re liable, the higher your penalties will be. Having an experienced state and local tax services professional on your side means you’ll know your tax liabilities, making it easier for you to anticipate or resolve them.

At James Moore we have the personnel, expertise and resources to advise you properly. After providing state and local tax services for over 50 years, we know how to dig deep for factors that could make you responsible for out-of-state taxes. And because of our perseverance in tracking these tax codes and their constant updates, you’ll get the most up-to-date information to correct any issues on your state tax return or avoid penalties altogether.

Whether you’re business already has interests in other states or you’re just considering an expansion, call our state and local tax services professionals to see how we can help you navigate these complex requirements and save you money in the long run.

Need help in other areas? Learn more about our other tax services.

Individual State & Local Tax Guides

You need accurate and comprehensive state tax information to comply with local regulations and optimize your tax strategy. So we’ve put it right here at your fingertips.

The table below links to individual business and personal tax information for all 50 states and the District of Columbia. Click the corresponding link for each state to find everything you need, from sales, income and property tax rates to business tax forms. We’ll update these links as regulations change, ensuring you’ve got accurate information you can rely on.

Need more information? Check out our library of tax-related articles.

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