Explainers
Each answer is drawn from the states’ own texts through the same jurisdiction registry the product reads, or it says plainly what is not sourced. None of it is advice, and none of it is a determination about your filings.
Wholesale
The state texts quoted in this guide, each linked to its source, name the provider or service supplier as the party that remits. One major wholesale carrier's published terms make the reseller responsible for compliance. Your own states' texts and your own agreement decide your case.
Scope
Different collector, different form, different cadence, different money. What this product covers and what it deliberately leaves alone.
Zero periods
Some states want the return for a period in which nothing was collected, and one wants a sworn declaration you write yourself. Here is each shipped state's own rule.
Retention
Retention periods belong to the state, and they are quoted per state. Where a state publishes none, the page says so rather than filling the blank.
Back periods
Each back period prices at the rate that was in force for that period, with that rate’s own cite and effective date, and the archive holds the result.