Check the official websites of state tax departments. Each state’s Department of Revenue or equivalent agency maintains the most up-to-date information on reciprocal agreements. Look for sections dedicated to sales tax, out-of-state businesses, or interstate commerce. These sections usually clearly list states with reciprocal agreements.
Using Third-Party Resources
Several private companies compile information on state sales tax laws, including reciprocal agreements. These services often provide searchable databases and may offer subscription-based access to comprehensive data. Carefully review the terms of service and accuracy guarantees before relying on this information for your business decisions. Always verify data with official state sources.
Remember, reciprocal agreements can change. Regular review of official state websites is necessary to ensure compliance with current regulations. Consult a tax professional for complex situations or if you have doubts about the applicability of a reciprocal agreement to your specific circumstances.
