| State |
Departments of Revenue |
| Alabama |
Alabama Department of Revenue |
| Alaska |
Alaska Department of Revenue – Tax Division |
| Arizona |
Arizona Department of Revenue |
| Arkansas |
Arkansas Department of Finance and Administration |
| California |
California Franchise Tax Board |
| Colorado |
Colorado Department of Revenue |
| Connecticut |
Connecticut Department of Revenue |
| Delaware |
Delaware Division of Revenue |
| District of Columbia |
District of Columbia Office of Tax and Revenue |
| Florida |
Florida Department of Revenue |
| Georgia |
Georgia Revenue Department |
| Hawaii |
Hawaii Department of Taxation |
| Idaho |
Idaho State Tax Commission |
| Illinois |
Illinois Department of Revenue |
| Indiana |
Indiana Department of Revenue |
| Iowa |
Iowa Department of Revenue |
| Kansas |
Kansas Department of Revenue |
| Kentucky |
Kentucky Department of Revenue |
| Louisiana |
Louisiana Department of Revenue |
| Maine |
Maine Revenue Services |
| Maryland |
Comptroller of Maryland |
| Massachusetts |
Massachusetts Department of Revenue |
| Michigan |
Michigan Department of Treasury |
| Minnesota |
Minnesota Department of Revenue |
| Mississippi |
Mississippi Department of Revenue |
| Missouri |
Missouri Department of Revenue |
| Montana |
Montana Department of Revenue |
| Nebraska |
Nebraska Department of Revenue |
| Nevada |
Nevada Department of Taxation |
| New Hampshire |
New Hampshire Department of Revenue |
| New Jersey |
New Jersey Division of Taxation |
| New Mexico |
New Mexico Department of Revenue |
| New York |
New York Department of Taxation and Finance |
| North Carolina |
North Carolina Department of Revenue |
| North Dakota |
North Dakota State Tax Commissioner |
| Ohio |
Ohio Department of Taxation |
| Oklahoma |
Oklahoma Tax Commission |
| Oregon |
Oregon Department of Revenue |
| Pennsylvania |
Pennsylvania Department of Revenue |
| Rhode Island |
Rhode Island Department of Revenue |
| South Carolina |
South Carolina Department of Revenue |
| South Dakota |
South Dakota Department of Revenue |
| Tennessee |
Tennessee Department of Revenue |
| Texas |
Texas Comptroller |
| Utah |
Utah State Tax Commission |
| Vermont |
Vermont Department of Taxes |
| Virginia |
Virginia Department of Taxation |
| Washington |
Washington Department of Revenue |
| West Virginia |
West Virginia Department of Revenue |
| Wisconsin |
Wisconsin Department of Revenue |
| Wyoming |
Wyoming Department of Revenue |
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| American Samoa (Territory) |
American Samoa Department of Treasury |
| Guam (Guam) |
Guam Department of Revenue and Taxation |
| Northern Mariana Islands (Territory) |
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| Puerto Rico (Territory) |
Puerto Rico Department of Revenue |
| U.S. Virgin Islands (Territory) |
Virgin Island Bureau of Internal Revenue |
