If you sell tangible personal property (goods or products) to a customer (end user) retail, you must collect the appropriate sales tax. Sales tax is required on all tangible personal property that transfers title. A transfer of title occurs when an item is sold for a cash value to the end user. If the same item is resold by the end user to another user then tax is due because another transfer of title has taken place.

Please see our list of FYI publications for guidelines on collecting taxes on specific tangible personal property, goods and products including food items, ice, food/drink establishments, etc,.

Find the Tax Rate for Sales at your Permanent Location
Tax rates can be obtained online in the Local Sales Tax Rate System or the Local Taxes by Address System.

Find the Tax Rate for Sales Shipped out of your Permanent Location

Point of Delivery is point of taxation based on taxing jurisdictions shared in common. The destination is regarded as the point of sale and sales tax is collected for the taxing jurisdictions that the seller and buyer share in common. Delivery can be made by regular mail, parcel post, common carrier or your business's vehicle. If you are located in or selling to an area in a Home Rule city, please contact the Home Rule city for its requirements.