50-State Estate Sale Guide
Permit requirements, seller's permit rules, sales tax obligations, and local tips for every state. Click your state for a complete guide.
No statewide permit required. Some cities (Birmingham, Huntsville) may require a local business license for multi-day sales. Casual sales of personal property are generally exempt from sales tax.
Alaska has no state sales tax. No permit required for private estate sales. Some municipalities (Juneau, Anchorage) have local sales taxes but casual sellers are typically exempt.
No statewide permit required. Arizona Transaction Privilege Tax (TPT) applies to businesses but isolated estate sales by private individuals are generally exempt. Check with your city for local rules.
No permit required for private estate sales. Isolated and occasional sales of tangible personal property by private individuals are exempt from Arkansas sales tax.
California requires a seller's permit from the CDTFA for estate sales generating significant revenue. Many cities and counties (Los Angeles, San Francisco, San Jose) require a separate estate sale permit or business license. Sales tax applies to tangible goods. Check your city's municipal code before advertising.
No statewide permit required. Isolated sales of personal property by private parties are generally exempt from Colorado sales tax. Some Home Owner Associations may have rules about sales on residential property — check your HOA agreement.
No statewide permit required for private estate sales. Occasional and isolated sales of personal property are generally not subject to Connecticut sales tax. Local zoning may restrict signage.
Delaware has no sales tax, making estate sales straightforward. No permit required for private sales. A business license is required if you are operating as a professional estate sale company.
Florida requires a Florida Sales Tax Certificate of Registration (DR-1) if you conduct regular or repeated sales. Occasional private sales may be exempt. County ordinances vary widely. Miami-Dade and Broward counties may have local rules. Consult the Florida DOR for your specific situation.
No statewide permit required for private estate sales. Casual and isolated sales of personal property are generally exempt from Georgia sales tax. Check HOA rules and local zoning ordinances.
Hawaii has a General Excise Tax (GET) that may apply to estate sale transactions. A GET license may be required. The Hawaii Department of Taxation should be consulted. Selling personal property as a business requires licensing.
No permit required for private estate sales. Isolated sales of personal property by private individuals are typically exempt from Idaho sales tax. No statewide advertising notice requirement.
Illinois requires an Illinois Business Tax (IBT) number for estate sales. The state taxes tangible personal property sales. Many municipalities including Chicago, Naperville, and Rockford have local permit requirements and may require 3 days' advance notice. Chicago requires a specific estate/garage sale permit.
No permit required for private estate sales. Isolated sales of personal property are generally exempt from Indiana sales tax. Some HOAs and municipalities may have restrictions on signage and hours of operation.
No permit required for private estate sales. Casual sales of personal property are typically exempt from Iowa sales tax. Check local ordinances in larger cities like Des Moines and Cedar Rapids.
No permit required for private estate sales. Isolated sales of personal property are generally not subject to Kansas sales tax. Local zoning rules may apply in larger cities.
No statewide permit required. Occasional casual sales of personal property are generally exempt from Kentucky sales tax. Check local ordinances for signage restrictions.
No statewide permit required. Private estate sales are generally not subject to Louisiana sales tax when conducted as isolated transactions. Parish regulations may vary.
No permit required for private estate sales in Maine. Isolated casual sales of personal property are generally not subject to Maine sales tax. Some municipalities may have local ordinances.
No statewide permit required for private estate sales. Maryland sales tax typically does not apply to isolated private sales. Check county and city ordinances, especially in Montgomery and Prince George's counties.
Some Massachusetts cities and towns require a permit for estate/tag sales. Boston requires a permit for sales lasting more than 2 consecutive days. Casual sales of personal property are generally exempt from Massachusetts sales tax. Check with your local city or town clerk.
No statewide permit required. Casual and isolated sales of personal property by private individuals are generally exempt from Michigan sales tax. HOA rules and local zoning ordinances may apply.
No permit required for private estate sales. Isolated sales are generally exempt from Minnesota sales tax. Some municipalities may have ordinances regarding signage and traffic management for large sales.
No permit required for private estate sales. Casual isolated sales of personal property are generally not subject to Mississippi sales tax. Local regulations may vary by municipality.
No statewide permit required. Isolated private sales are generally not subject to Missouri sales tax. Kansas City and St. Louis may have local ordinances regarding large sales and signage.
Montana has no sales tax. No permit required for private estate sales. Very straightforward for DIY sellers with no tax obligations on sales proceeds.
No permit required for private estate sales. Isolated casual sales of personal property by private individuals are generally exempt from Nebraska sales tax.
No permit required for private estate sales. Isolated sales of personal property are generally not subject to Nevada sales tax. Las Vegas and Clark County may have local ordinances — verify with your city.
New Hampshire has no sales tax. No permit required for private estate sales. Extremely straightforward state for DIY estate sales with minimal regulatory burden.
No statewide permit required. Isolated private sales are generally exempt from New Jersey sales tax. Some municipalities may require a local permit or have HOA restrictions. Check your township ordinances.
No permit required for private estate sales. New Mexico Gross Receipts Tax may apply to businesses but isolated personal sales by private individuals are generally exempt. Consult the New Mexico Taxation and Revenue Department if conducting large-scale sales.
New York State requires a Certificate of Authority for estate sales that rise to the level of a business. NYC and other municipalities require local permits. Sales tax applies to tangible personal property sales. New York City has particularly strict permit requirements for estate sales — check NYC Administrative Code.
No permit required for private estate sales. Isolated casual sales of personal property are generally not subject to North Carolina sales tax. Some counties and municipalities may have local ordinances regarding signage and traffic.
No permit required for private estate sales. Isolated sales of personal property are generally not subject to North Dakota sales tax. Very minimal regulatory burden for DIY estate sales.
No statewide permit required. Isolated casual sales of personal property are generally exempt from Ohio sales tax. Some municipalities including Columbus, Cleveland, and Cincinnati may have local ordinances for large sales.
No permit required for private estate sales. Isolated sales of personal property by private individuals are generally not subject to Oklahoma sales tax. Check local ordinances in Oklahoma City and Tulsa.
Oregon has no sales tax. No permit required for private estate sales. Very simple regulatory environment for estate sales. Portland may have local zoning restrictions on signage.
No statewide permit required. Isolated casual sales of personal property by private individuals are generally exempt from Pennsylvania sales tax. Philadelphia may have local business privilege tax considerations for large estate sales.
No permit required for private estate sales. Isolated sales of personal property are generally not subject to Rhode Island sales tax. Check local ordinances in Providence.
No permit required for private estate sales. Isolated casual sales are generally exempt from South Carolina sales tax. Some counties may have local regulations for recurring sales.
No permit required for private estate sales. Isolated personal property sales by private individuals are generally exempt from South Dakota sales tax.
No permit required for private estate sales. Isolated sales of personal property by private individuals are generally exempt from Tennessee sales tax. Check local ordinances in Nashville, Memphis, and Knoxville.
Texas requires a Sales and Use Tax Permit for estate sales if you conduct two or more sales per year. Sales tax applies to tangible personal property. Some Texas counties and municipalities may have local permit requirements. The Texas Comptroller provides guidance on when a permit is required.
No permit required for private estate sales. Isolated sales of personal property are generally not subject to Utah sales tax. Salt Lake City may have local ordinances regarding signage and parking for large sales.
No permit required for private estate sales. Isolated casual sales of personal property are generally exempt from Vermont sales tax. Check local ordinances in Burlington.
No statewide permit required. Isolated casual sales of personal property are generally not subject to Virginia sales tax. Northern Virginia (Fairfax County, Arlington) may have local permit requirements or HOA restrictions.
No permit required for private estate sales. Washington does not have an income tax but has a Business & Occupation (B&O) tax that can apply if you're operating as a business. Isolated private sales are generally exempt. Seattle and King County may have local requirements.
No permit required for private estate sales. Isolated casual sales of personal property are generally exempt from West Virginia sales tax.
No statewide permit required. Isolated sales of personal property by private individuals are generally exempt from Wisconsin sales tax. Milwaukee and Madison may have local ordinances.
No permit required for private estate sales. Wyoming does not have a personal income tax. Isolated sales of personal property are generally not subject to Wyoming sales tax.