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There is a wide range of transactions in the aviation industry, many of which become subject to sales and use tax and other state and local taxes. These links are important resources for each state. State pages include links to statutes, regulations, court cases, rulings and other administrative guidance, what’s new, forms, and contact information.

Alabama

Alabama

Sales Tax Rates
State Tax Laws
State Regulations
Court Cases
State Tax Press Releases
State Tax News
Forms

Alabama Department of Revenue
50 North Ripley Street
Montgomery, Alabama 36132
T: 334.242.1170
Alaska

Alaska

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Alaska Department of Revenue
Tax Division
333 W Willoughby Avenue
11 Floor Side B
PO Box 110420
Juneau, Alaska 99811-0420
T: 907.465.2320
F: 907.465.2375
Arizona

Arizona

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Arizona Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007-2650
T: 800.352.4090
Arkansas

Arkansas

Sales Sales and Use Tax Rates
State Code
Court Cases
State Tax News
Forms

Department of Finance and Administration
1509 West 7th Street
Little Rock, AR 72201
T: 501.682.7104
California

California

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279
T: 1.800.400.7115
Colorado

Colorado

Sales Tax Rates
State Statutes
State Tax Regulations
Court Cases
State Tax News
Forms

Colorado Department of Revenue
1375 Sherman Street
Denver, Colorado 80261
T: 303.238.7378
Connecticut

Connecticut

Sales Tax Rates
State Tax Exemption
State Statutes
Court Cases
State Tax News
Forms

Department of Revenue Services
25 Sigourney Street
Suite 2
Hartford, Connecticut 06106-5032
T: 860.297.5962 (from anywhere)
T: 800.382.9463 (from outside of the Hartford area)
Delaware

Delaware

Sales Tax Rates
State Statutes
State Regulations
State Tax Rulings
State Tax News
Forms

Thomas Collins Building
540 South Dupont Highway
Dover, Delaware 19901
T: 302.744.1085
F: 302.744.1095
Florida

Florida

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Florida Department of Revenue
104 Carlton Building
5050 West Tennessee Street
Tallahassee, Florida 32399-0100
T: 800.352.3671
Georgia

Georgia

Sales Tax Rates
State Code
State Administrative Rules & Regulations
Court Cases
State Tax News
Sales and Use Tax Forms

Georgia Department of Revenue
1800 Century Center Boulevard
N.E. Atlanta, Georgia 30345-3205
T: 404.417.4477 (Within the Atlanta area)
T: 877.602.8477 (Outside of Atlanta area)
Idaho

Idaho

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Idaho State Tax Commission
P.O. Box 36
Boise, Idaho 83722-0036
T: 1.800.972.7660
Illinois

Illinois

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Illinois Department of Revenue
101 West Jefferson Street
Springfield, Illinois 62702
T: 800.732.8866
Indiana

Indiana

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Indianapolis Taxpayer Services
100 N. Senate IGCN Rm N105
Indianapolis, IN 46204
T: 317.232.2240
F: 317.232.1021
Kansas

Kansas

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Kansas Department of Revenue
915 SW Harrison St.
Topeka, KS 66699
T: 785.368.8222
Kentucky

Kentucky

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Department of Revenue
501 High Street
Frankfort KY 40620
T: 502.564.4581 F: 502.564.3875
Louisiana

Louisiana

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax Press Releases
Forms

617 North Third Street
Baton Rouge, LA 70802
T: 225.219.7462
Maine

Maine

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Maine Revenue Services, Division of Sales Tax
P.O. Box 1065
Augusta, Maine 04332-1065
T: 207.287.2336
F: 207.287.6628
Maryland

Maryland

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Comptroller of Maryland
110 Carroll Street
Annapolis, Maryland 21404
T: 410.767.1300
Massachusetts

Massachusetts

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Massachusetts Department of Revenue, Tax Administration
51 Sleeper Street
Boston, Massachusetts 02205M
T: 617.887.6367
F: 617.887.1900
Michigan

Michigan

Sales Tax Rates
State Statutes
Court Cases
State Tax News
Forms

Michigan Department of Treasury
Lansing, Michigan 48922
T: 517.373.3200
Minnesota

Minnesota

Sales Tax Rates
State Statutes
State Administrative Rules
Court Cases
State Tax News
Forms

Minnesota Department of Revenue
Mail Station 6330
St. Paul, Minnesota 55146-6330
T: 651.296.6181
Mississippi

Mississippi

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Mississippi Department of Revenue
P.O. Box 1033
Jackson, MS 39215-1033
T: 601.923.7000
Missouri

Missouri

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Missouri Department of Revenue
Harry S Truman State Office Building
301 West High Street Jefferson City, MO 65101
T: 573.751.3505
Montana

Montana

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Montana Department of Revenue
P.O. Box 5805, Helena, MT 59604-5805
T: 406.444.6900
F: 406.444.0629
Nebraska

Nebraska

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Email
Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, Nebraska 68509-4818
T: 402.471.5729
Nevada

Nevada

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Department of Taxation
1550 College Parkway
Suite 115
Carson City NV 89706
T: 775.684.2000
F: 775.684.2020
New Hampshire

New Hampshire

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

New Hampshire Department of Revenue Administration 109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
T: 603.271.2318
New Jersey

New Jersey

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Electronic Correspondence
Department of the Treasury
P. O. Box 002
Trenton, New Jersey 08625-0002
New Mexico

New Mexico

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Taxation and Revenue Department
1100 South St. Francis Drive
P.O. Box 630
Santa Fe, New Mexico 87504-0630
T: 505.827.0369
F: 505.827.0469
New York

New York

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

NYS Tax Department
W A Harriman Campus
Albany, NY 12227
T: 518.485.2889
North Carolina

North Carolina

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

North Carolina Department of Revenue
501 N Wilmington Street
Raleigh, North Carolina 27604
T: 1.877.252.3052
North Dakota

North Dakota

Sales Tax Rates
State Laws and Administrative Rules
Court Cases
State Tax News
Forms

North Dakota Office of State Tax Commissioner
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
T: 701.328.7088
F: 701.328.3700
Ohio

Ohio

Sales Tax Rates
State Statutes
State Administrative Code
Court Cases
State Tax News
Forms

Ohio Department of Taxation
P.O. Box 530
Columbus, Ohio 43216-0530
T: 800.697.0440
Oklahoma

Oklahoma

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Oklahoma Tax Commission
Post Office Box 26890
Oklahoma City, OK 73126-0890
T: 800.522.8165
Oregon

Oregon

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Oregon Department of Revenue
955 Center St NE
Salem, OR 97301-2555
T: 800.356.4222
F: 503.945.8738
Pennsylvania

Pennsylvania

Sales Tax Rates
State Statutes
State Code
Court Cases
State Tax News
Forms

Bureau of Business Trust Fund Taxes
Department 280905
Harrisburg, Pennsylvani 17128-0905
T: 717.787.1064
Rhode Island

Rhode Island

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
T: 401.222.2950
South Carolina

South Carolina

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

South Carolina Department of Revenue
Sales Tax Return
Columbia, SC 29214-0101
T: 803.896.1420
South Dakota

South Dakota

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

South Dakota Department of Revenue
PO Box 5055
Sioux Falls SD 57117-5055
T: 1.800.829.9188
Tennessee

Tennessee

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick Street
Nashville, Tennessee 37242
T: 615.253.0600
Texas

Texas

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Texas Comptroller of Public Accounts
Lyndon B. Johnson State Office Building
111 East 17th Street
Austin, Texas 78774T: 1.800.252.5555
Utah

Utah

Sales Tax Rates
State Statutes
State Administrative Rules
Court Cases
State Tax News
Forms

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
T: 801.297.2200 or 800.662.4335
Vermont

Vermont

Sales Tax Rates
State Statutes
State Tax Statutes
Tax Rulings
State Tax News
Forms

Vermont Department of Taxes
133 State Street
Montpelier, Vermont 05633-1401
T: 802.828.2551
F: 802.828.5787
Virginia

Virginia

Sales Tax Rates
State Tax Code
State Code
Court Cases
State Tax News
Forms

Virginia Department of Taxation
Office of Customer Services
Post Office Box 1115
Richmond, Virginia 23218-1115
T: 804.367.8031
F: 804.254.6113
West Virginia

West Virginia

Sales Tax Rates
State Code
State Rules and Regulations
Tax Decisions
State Tax News
Forms

West Virginia State Tax Department
Taxpayer Services Division
P. O. Box 3784
Charleston, West Virginia 25337-3784
T: 800.WVA.TAXS (800.982.8297)
Wisconsin

Wisconsin

Sales Tax Rates
State Statutes
State Administrative Code
Tax Court Cases
State Tax News
Forms

Wisconsin Department of Tax Revenue
P.O. Box 8906
Madison, Wisconsin 53708-8906
T: 608.266.2772
F: 608.267.0834
Wyoming

Wyoming

Sales Tax Rates
State Statutes
State Regulations
Court Cases
State Tax News
Forms

Wyoming Department of Revenue
Herschler Bldg, 2nd Floor West
Cheyenne, Wyoming 82002-0110
T: 307.777.7961