What are Home Rule States?

A "home rule state" is a state with self-administered local taxing authorities (cities, counties, or special tax jurisdictions) that collect and administer sales or use tax independently from the state department of revenue. 

In the following states, home rule jurisdictions can establish their own sales and use tax rates and certain taxability rules:

Self-administered jurisdictions within these states may require separate returns.

Home rule authority varies by state, by jurisdiction, and by the limits imposed by that state's constitution. For information regarding state government autonomy in matters unrelated to sales tax, refer to your state's governing documents.

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