Document format and locale facts for United States

Reviewed point: Alabama's multistate recordkeeping rule requires sales, use, and rental tax transaction records, including supporting sales and purchase invoices, to be retained for at least six years. This rule addresses records needed to establish Alabama sales, use, or rental tax liability; another tax, an extended assessment period, litigation, or a specific industry rule can require different records or longer retention. Source

Reviewed point: Alaska has no statewide sales tax, but municipalities may impose local sales taxes. Check the municipality and transaction location before treating a sale as tax-free. Source

Reviewed point: Arizona retail TPT guidance says a shipping charge is deductible only when it is separately stated on the sales invoice and in the books and records. This concerns a deduction within Arizona's retail TPT classification; transaction facts, delivery evidence, another TPT classification, and city rules can change the result. Source

Reviewed point: Arkansas guidance says freight, shipping, and transportation charges form part of the invoice total on which sales and use tax is collected when the shipped products are taxable. This is limited to Arkansas-taxable products and does not determine nexus, product taxability, exemptions, local caps, rebates, or whether another delivery rule applies. Source

Reviewed point: California sales invoices should generally record the sale date, customer and shipping details, product, quantity, price, shipping charges, and tax. Applies to sales and use tax records; required detail can vary by industry and transaction. Source

Reviewed point: Colorado publishes a separate list of state-administered and home-rule jurisdictions participating in its Sales and Use Tax System. A Colorado state selection alone is not enough to determine every local filing or rate obligation. Source

Reviewed point: Connecticut sales and use tax guidance tells sellers to keep sales receipts, invoices, purchase records, returns, journals, ledgers, and exemption records for at least six years. Applies to records supporting Connecticut sales and use tax; other taxes, open audits, litigation, and federal requirements can require different or longer retention. Source

Reviewed point: Delaware does not impose sales or use tax but does impose other business taxes. Do not interpret this as tax-free status for every business or destination sale. Source

Reviewed point: District of Columbia guidance states that charges for data-processing services within its statutory definition are subject to District sales tax. The cited guidance is limited to the defined data-processing and information services; it does not classify a user's service, establish nexus, or determine exemptions or the correct rate on a specific transaction. Source

Reviewed point: Florida guidance requires a person making taxable sales to separately state Florida sales tax on the customer's invoice, sales slip, receipt, billing, or other evidence of sale, subject to specified industry methods. Applies only when Florida sales tax is due; industry-specific effective-rate methods, discretionary surtax, sourcing, exemptions, and registration status require separate analysis. Source

Reviewed point: Georgia sales and use tax guidance requires dealers to retain sales and purchase records, relevant books of account, invoices, and other property records for at least three years. This is a minimum sales and use tax recordkeeping period; an audit, another tax, litigation, federal law, or a transaction-specific rule can require longer retention or additional evidence. Source

Reviewed point: Hawaii guidance for residential lessors explains that General Excise Tax is imposed on gross income from the rental activity and includes GET visibly passed on to the tenant in that gross income. This claim is limited to the cited residential-rental guidance; it must not be generalized into a rate, taxability, or invoice-presentation rule for every Hawaii business activity. Source

Reviewed point: Idaho law requires sellers, retailers, and persons filing sales-tax returns to keep required records, receipts, invoices, and other pertinent papers for at least four years. The Tax Commission may authorize earlier destruction in writing, while retail-food petitions, exemption support, an audit, another tax, or litigation can require additional evidence. Source

Reviewed point: Illinois retailers must keep sales and purchase records that distinguish taxable from nontaxable transactions and support the locations reported for destination-based sales. Applies to Illinois retailers' sales and use tax records; local sourcing, exemptions, marketplace roles, and the transaction type still require separate analysis. Source

Reviewed point: Indiana's small-business handbook says sales invoices, tickets, register tapes, filed returns, sales reports, tax-accrual detail, third-party reports, and exemption records must generally be kept for at least three years plus the current year. This is general Indiana sales-tax recordkeeping guidance; pending proceedings, appeals, extended assessment periods, another tax, or industry rules can require longer retention or different records. Source

Reviewed point: Iowa's sales and use tax guide includes bills, receipts, invoices, cash-register tapes, and other supporting documents among required records and says they must be maintained for at least three years. The Department may request a longer period in an audit where returns were never filed, and other taxes, proceedings, or federal requirements can require additional or longer retention. Source

Reviewed point: Kansas retailer guidance says a taxable merchandise or service sale document must show the sales tax collected, while an exempt sale must be supported by a completed exemption certificate. This does not decide whether a seller must register, whether an item or service is taxable, which sourcing rule applies, or whether a valid exemption exists for the transaction. Source

Reviewed point: Kentucky's sales and use tax record rule requires adequate books supported by bills, receipts, invoices, register tapes, bank records, return workpapers, and exemption certificates. The required retention period follows the open assessment period and any extension; this claim does not determine taxability, exemptions, nexus, or a universal customer-invoice format. Source

Reviewed point: Louisiana's state and local sales and use tax record rule includes sales invoices, purchase orders, credit and debit memoranda, shipping records, accounting ledgers, and both taxable and nontaxable transaction detail. The records remain subject to statutory prescription and unresolved assessments; local administration, taxability, exemptions, and sourcing are not determined by this advisory claim. Source

Reviewed point: Maine's recordkeeping rule requires sales and purchase invoices, receipts, register tapes, return workpapers, and detailed taxable and exempt sale records to be retained for at least six years for sales tax. This is tax-record retention, not a universal invoice schema; electronic-record integrity, delivery proof, exemptions, another tax, or an open matter can add requirements. Source

Reviewed point: Maryland guidance requires vendors to keep complete sales, purchase, and tax records, including original invoices and shipping or exemption evidence, for four years. The Comptroller may require longer retention, and this claim does not decide taxability, registration, sourcing, exemption validity, or a universal invoice layout. Source

Reviewed point: Massachusetts guidance requires sales or use tax on taxable sales to be separately stated and separately charged on invoices, bills, displays, or contracts. Applies to vendors required to collect Massachusetts sales or use tax; taxability, sourcing, exemptions, and registration status are not inferred by the editor. Source

Reviewed point: Massachusetts POS guidance identifies item, selling price, tax due, invoice number, sale date, payment method, and transaction identifiers as detailed sales-transaction records. This is recordkeeping guidance for Massachusetts sales and use tax vendors using POS systems, not a universal invoice-form mandate for every business document. Source

Reviewed point: Michigan exemption guidance requires a seller claiming an exempt sale to retain purchaser identity, sale date, item, exemption type, amount, and an applicable resale or lease registration number. Applies when a purchaser claims a Michigan sales or use tax exemption; it does not establish that a sale qualifies for exemption. Source

Reviewed point: Michigan sellers must retain the data required to substantiate an exempt sale for at least four years from the date tax was due on the transaction. This four-year rule is scoped to exempt-sale substantiation; other tax records, audits, litigation, and federal rules can require a different period. Source

Reviewed point: Minnesota sales and use tax guidance identifies bills, receipts, invoices, register tapes, exemption certificates, shipping documents, and return worksheets as records supporting state and local tax reporting. This describes supporting tax records and does not decide a transaction's taxability, sourcing, local rate, exemption, marketplace role, or required customer-facing invoice format. Source

Reviewed point: Mississippi guidance requires complete, legible tax records such as dated bills, receipts, checks, invoices, and register tapes to be kept for at least three years. Sales-tax exemptions and deductions require additional transaction evidence, and specialized industries, another tax, an audit, or litigation can impose further requirements. Source

Reviewed point: Missouri guidance says a seller with more than $500,000 of annual goods sales that provides a sales receipt or invoice must clearly state the total sales-tax rate imposed on that sale. The stated threshold and goods-sale scope are material; this claim does not create that presentation requirement for every Missouri seller or determine taxability, nexus, exemptions, or the applicable rate. Source

Reviewed point: Montana does not impose a general statewide sales tax. Special taxes and destination-state obligations can still apply. Source

Reviewed point: Nebraska's sales and use tax regulation requires retailers to keep ordinary books, supporting documents, return workpapers, and exemption support; sales records may include sales slips, invoices, guest checks, and itemized lists. These are records used to determine Nebraska tax due, not a universal customer-invoice schema; taxability, sourcing, exemptions, and local obligations remain transaction-specific. Source

Reviewed point: Nevada audit guidance says registered businesses must keep supporting tax records for four years and unregistered businesses for eight years. This is general Nevada audit guidance; the relevant period, registration status, tax type, open proceeding, and documents needed for a particular transaction must be checked separately. Source

Reviewed point: New Hampshire does not impose a general sales tax. Other taxes and destination-state obligations can still apply. Source

Reviewed point: New Jersey's sales tax guide says books, records, certificates, and supporting documents needed to determine tax liability must generally remain available for at least four years. Applies to New Jersey tax-liability records; permission can be needed before destroying originals, and another rule, audit, or proceeding can change the retention requirement. Source

Reviewed point: New Jersey permits certain sales invoices, purchase invoices, and credit memoranda to be electronically stored when its recordkeeping conditions are satisfied. Electronic storage is conditional and does not itself authorize destruction of original books of account or shorten the applicable retention period. Source

Reviewed point: New Mexico guidance states that when a seller passes gross receipts tax on to a customer, the passed-on amount must be separately stated on the invoice. This does not require a seller to pass GRT on, determine whether receipts are taxable or deductible, establish registration, or select a location code or rate. Source

Reviewed point: New York sales-tax records should distinguish taxable and nontaxable items and separately state sales tax on the customer invoice or receipt. Applies to registered sales tax vendors and relevant taxable transactions. Source

Reviewed point: North Carolina sales and use tax guidance requires records of cash and credit sales, purchases, invoices, exemptions, shipping, facilitator transactions, and point-of-sale activity. Applies to records needed to establish North Carolina sales and use tax liability; applicable detail varies for retailers, facilitators, wholesalers, exemptions, and transaction types. Source

Reviewed point: North Carolina's 2026 bulletin says a wholesale merchant's sales invoice must show the purchaser name and address, purchase date, items purchased, and purchase price. This claim is limited to wholesale-merchant recordkeeping and should not be presented as a universal invoice requirement for all North Carolina documents. Source

Reviewed point: North Dakota audit guidance says sales and use tax records such as ledgers, sales journals, invoices, receipts, job-cost detail, exemption certificates, and return support should be retained for three years and three months. This is sales and use tax audit guidance; another tax, an open audit, litigation, fraud, or an industry-specific requirement can require different records or a longer period. Source

Reviewed point: Ohio's sales-tax record rule requires complete primary records such as purchase and sales invoices, bills of lading, exemption certificates, receipts, and register tapes, supported by secondary accounting records. For taxable sales, source records must distinguish taxable from nontaxable items; the rule does not itself decide taxability, sourcing, nexus, or exemption validity. Source

Reviewed point: Oklahoma's sales-tax rules require vendors of tangible personal property to keep a daily sales journal or log, serially retained vendor invoices and purchase orders, and an annual inventory as minimum records. This minimum is scoped to vendors selling tangible personal property; other businesses, exemptions, deductions, audits, and tax types can require different or additional records. Source

Reviewed point: Oregon does not have a general sales tax or transaction tax. Oregon has specific taxes and outbound destination-state obligations may still apply. Source

Reviewed point: Pennsylvania's sales and use tax record rule requires sellers and users to keep basic records from which taxable and nontaxable transactions and tax collected or incurred can be determined. The rule contains transaction- and business-specific methods; this claim does not determine nexus, taxability, exemption, sourcing, rate, or a universal invoice format. Source

Reviewed point: Rhode Island's active sales-tax record rule requires true copies of sales slips, invoices, receipts, statements, or memoranda that separately state tax, with detailed transaction records retained for at least three years. Applies to persons required to collect Rhode Island tax; the Tax Administrator can authorize shorter or require longer retention, and taxability and sourcing remain separate questions. Source

Reviewed point: South Carolina law requires businesses subject to its sales and use tax chapter to keep suitable records, including purchase invoices bearing the vendor's name and address, for three years. The rule also requires separate wholesale and retail books where both are conducted; it does not determine taxability, nexus, exemptions, sourcing, or local obligations. Source

Reviewed point: South Dakota audit guidance says businesses should retain sales and billing invoices, ledgers, receipts, contracts, exemption and delivery support, and purchase invoices for the current month plus the previous 36 months. Unlicensed businesses and businesses convicted of tax fraud can face a longer lookback; transaction taxability, sourcing, exemptions, and local obligations remain outside this advisory. Source

Reviewed point: Tennessee sales and use tax guidance requires dealers to preserve invoices and other records supporting taxable and nontaxable sales for at least three years from the end of the reporting period. This is general dealer recordkeeping guidance; another tax, an assessment, litigation, industry rules, or specific exemptions can require additional evidence or longer retention. Source

Reviewed point: Texas generally requires charged sales tax to be separately stated unless the prescribed tax-included statement and prominent notice are used. Applies when a seller is required to collect Texas sales and use tax. Source

Reviewed point: Utah requires taxpayers to keep complete records showing taxable and nontaxable sales, rentals, deductions, exemptions, and other information needed to establish sales and use tax liability. This is tax recordkeeping guidance, not a universal invoice mandate; retention depends on statutory assessment standards, and taxability, sourcing, nexus, and exemptions require separate analysis. Source

Reviewed point: Vermont law requires persons who collect sales and use tax to keep sales records and true copies of documents on which tax is separately stated for three years. The Commissioner may authorize earlier destruction or require longer retention; this claim does not determine nexus, taxability, exemptions, sourcing, or the correct rate. Source

Reviewed point: Virginia dealers liable for sales or use tax collection generally must preserve adequate records of cash and credit sales, purchases, invoices, and business-use property for three years. Applies to Virginia sales and use tax dealer records; an audit, another tax, federal requirements, or litigation can require different or longer retention. Source

Reviewed point: Washington requires retail sales tax to be listed separately from the selling price on invoices, customer billing receipts, and other contracts of sale. Applies when Washington retail sales tax is due; nexus, sourcing, taxability, exemptions, marketplace roles, and local rates remain transaction-specific. Source

Reviewed point: West Virginia guidance says sellers typically state consumers sales and service tax on the invoice, receipt, or billing document, or use a substantially similar statement that tax is included in the price. Applies when West Virginia tax is due; this guidance does not establish nexus, classify the sale, validate an exemption, select a municipal rate, or resolve special-industry rules. Source

Reviewed point: Wisconsin guidance requires business records sufficient to determine sales and use tax, including inventories, purchases, sales, canceled checks, receipts, invoices, bills of lading, and other accounting documents. Exempt sales need additional purchaser and exemption support; this claim does not determine nexus, taxability, sourcing, local tax, or exemption validity. Source

Reviewed point: Wyoming's sales and use tax reorganization, effective July 1, 2026, requires vendors and users to preserve records and invoices needed to establish sales-tax liability for three years. The law reorganized sales and use tax provisions on July 1, 2026; an audit, another tax, litigation, transition-period facts, or a transaction-specific rule can require additional evidence. Source