Alabama Not taxable Florida Not taxable Georgia Not taxable Hawaii Taxable Idaho Not taxable Illinois Taxable locally Indiana Not taxable Iowa B2B/B2C dependent Kansas Not taxable Kentucky Taxable Louisiana Not taxable Alaska Taxable locally Maine Not taxable Maryland B2B/B2C dependent Massachusetts Taxable Michigan Not taxable Minnesota Not taxable Mississippi Taxable Missouri Not taxable Montana Not taxable Nebraska Taxable Nevada Not taxable Arizona Taxable New Hampshire Not taxable New Jersey Not taxable New Mexico Taxable New York Taxable North Carolina Not taxable North Dakota Not taxable Ohio B2B/B2C dependent Oklahoma Not taxable Oregon Not taxable Pennsylvania Taxable Arkansas Not taxable Rhode Island Taxable South Carolina Taxable South Dakota Taxable Tennessee Taxable Texas Taxable Utah Taxable Vermont Taxable Virginia Not taxable Washington Taxable West Virginia Taxable California Not taxable Wisconsin Not taxable Wyoming Not taxable Colorado Taxable locally Connecticut Taxable Delaware Not taxable District of Columbia Taxable