Alabama sales tax registration is the process of obtaining a sales tax or seller’s use tax account with the Alabama Department of Revenue (ADOR) so you can legally collect and remit tax on taxable sales to customers in the state. For most businesses, this happens online through the My Alabama Taxes (MAT) system, which is ADOR’s central portal for business tax accounts. Alabama is a home‑rule state and also operates the Simplified Sellers Use Tax (SSUT) program, a special flat‑rate regime that can significantly simplify compliance for remote and ecommerce sellers who qualify.
Sales Tax Compliance USA is a done‑for‑you service, not software. We help ecommerce and cross‑border sellers decide whether they need an Alabama registration at all, whether standard sales tax or SSUT is the better route, and then handle the MAT registration, follow‑up, and ongoing filing so you do not have to learn Alabama’s home‑rule and local rules by trial and error. Where the exact rule depends on your facts, we will either confirm it directly with ADOR or guide you to the right Alabama Department of Revenue resources so you can see the current position for yourself.
What is Alabama sales tax registration?
Alabama sales tax registration is the formal process of setting up a tax account with the Alabama Department of Revenue so your business can collect and remit Alabama sales or seller’s use tax. The registration is done online through the state’s My Alabama Taxes (MAT) portal, which ADOR uses to administer business tax accounts, licenses, and returns. Once your application is processed, ADOR issues a tax account number and a license that you can view and print from MAT.
In Alabama, there are multiple types of tax accounts that may be relevant, including state sales tax, seller’s use tax, and participation in the Simplified Sellers Use Tax (SSUT) program for qualifying remote sellers. Because Alabama is a home‑rule state, many local cities and counties administer their own local sales or use taxes separately, which means state‑level registration with ADOR does not automatically cover all local obligations. The exact mix of registrations you need depends on where your customers are and how you sell; we help sellers map this out before applying.
For ecommerce and cross‑border sellers, Alabama sales tax registration is often triggered either by physical presence (such as inventory or employees in the state) or by economic nexus, meaning a sufficient level of sales into Alabama. Remote sellers may choose between standard state and local registrations or the SSUT program, which allows eligible sellers to collect a single flat rate instead of tracking hundreds of local rates. Selecting the right path at the registration stage is important because it affects how you file and what you collect on every Alabama order.
Once registered, your sales tax license must be actively maintained. ADOR requires periodic renewal of tax licenses through the MAT portal, and licenses that are not renewed can be canceled. We assist with initial setup as well as monitoring and renewal so your registration does not quietly lapse while you are focused on running your business.
Who is required to register for Alabama sales tax?
Any business with an obligation to collect Alabama sales or use tax is expected to register with the Alabama Department of Revenue before it begins collecting tax from customers. This includes in‑state retailers, out‑of‑state sellers with physical presence, and remote ecommerce sellers that meet Alabama’s economic nexus thresholds. Marketplace facilitators that meet Alabama’s criteria are also required to register and collect Alabama tax.
Alabama treats economic nexus as a key trigger for remote sellers. The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. This one varies by seller and by state, and it is the kind of detail we check for clients as part of the service — get in touch and we will confirm where you stand. Because the threshold is measured on a prior or current year basis, it is important to monitor your Alabama‑destination revenue over time, especially as your ecommerce channels grow.
Traditional physical nexus triggers still apply. If you have a physical location, employees, inventory, or other significant presence in Alabama, you may be required to register even if you do not meet the economic nexus threshold. Alabama’s home‑rule structure also means some self‑administered local jurisdictions can impose separate registration obligations for their local taxes, particularly for in‑state sellers with brick‑and‑mortar locations or local operations. The exact mix of state and local registrations depends on your footprint; we routinely review client operations to determine where state‑level registration is enough and where local registrations are also needed.
If you are unsure whether you must register, the safest approach is to verify your status with the Alabama Department of Revenue or work with a specialist who can interpret your sales patterns against the current nexus rules. We regularly help remote and cross‑border sellers evaluate whether their sales, fulfillment models, and marketplace arrangements push them over Alabama’s thresholds and whether state sales tax, seller’s use tax, or SSUT registration is the right next step.
When do Alabama sales tax nexus rules require registration?
Alabama’s sales tax nexus rules require registration when your business has either a traditional physical presence in the state or meets the state’s economic nexus criteria for remote sellers. Once nexus exists, ADOR expects you to register and begin collecting tax on taxable sales into Alabama. Failing to register after crossing a nexus threshold exposes you to potential back‑tax assessments, penalties, and interest, especially if ADOR later discovers your sales activity.
For remote sellers and marketplace facilitators, Alabama uses an economic nexus threshold based on Alabama‑destination retail sales. Alabama uses a sales‑only test; there is no separate transaction‑count threshold. The threshold focuses on retail sales delivered into Alabama, and certain wholesale or marketplace‑collected sales may be excluded from the calculation. Because the rules are technical and subject to change, it is wise to confirm how your specific mix of direct and marketplace sales should be measured against the threshold.
In addition to economic nexus, the classic physical nexus triggers still apply. Having a store, office, warehouse, inventory stored in Alabama, employees or contractors working in the state, or other in‑state activities can all create nexus and trigger the obligation to register even if your sales volume is below the economic threshold. Home‑rule local jurisdictions may also set their own standards for requiring local registrations, especially when you have a physical footprint in a specific city or county. In practice, this means a seller with inventory stored in an Alabama warehouse and sales into multiple municipalities may need a combination of state and local accounts.
Because nexus and registration obligations depend heavily on your facts, there are situations where a definitive answer requires reviewing current ADOR guidance or contacting the Department directly. When we see borderline cases—such as a seller approaching the threshold or operating only through SSUT‑participating marketplaces—we either confirm the current interpretation with ADOR or structure a conservative compliance plan that avoids surprises later.
How to register for Alabama sales tax step by step
Alabama centralizes business tax registrations through the My Alabama Taxes (MAT) portal. Registration for a sales tax or seller’s use tax account is completed online; ADOR and multiple guidance sources indicate that you must use the online method when applying for an Alabama sales tax license. Before you begin, it is helpful to read ADOR’s entity registration instructions and ensure you have all business information ready, as the MAT application walks through several detailed sections.
The typical online registration flow starts with accessing the MAT website and choosing the option to register a new business or obtain a new tax account number under the Businesses section. You then create or use an existing MAT login, verify your email address, and begin the entity registration wizard. The system will ask you to select the appropriate tax types, such as state sales tax, seller’s use tax, or enrollment in the Simplified Sellers Use Tax (SSUT) program if you are an eligible remote seller. Selecting the correct tax types at this stage matters because it determines the accounts and filing obligations ADOR assigns to your business.
During the application, MAT collects detailed information about your business structure, ownership, locations, and nexus‑creating activities. You will enter your legal business name, federal EIN if you have one, mailing and physical addresses, responsible party details, and information about where and how you make sales in Alabama. The system typically asks for the date you began or expect to begin making taxable sales in the state and may require you to indicate whether you will sell through marketplaces, have inventory or locations in Alabama, or qualify as a remote seller. Once all sections are complete, you review the application, submit it, and receive a confirmation number for your records.
Processing time for online applications can vary. Some guidance indicates that online applications are often processed within several business days, after which you receive your sales tax account number and can view or print your license in MAT. However, processing can take longer if ADOR needs additional information or if there are issues with your application data. If you need a precise estimate based on your situation, or if your registration is time‑sensitive, the safest course is to confirm current processing expectations directly with the Alabama Department of Revenue or contact ADOR’s Business & License Tax Division using the contact information they publish. As a done‑for‑you service, we track submissions, respond to ADOR inquiries on your behalf, and make sure your registration does not stall because of a missing attachment or unclear answer.
Information you need before you start Alabama registration
Completing an Alabama sales tax or seller’s use tax registration smoothly depends on gathering the right information before you start the MAT application. ADOR’s registration guidance and practitioner experience show that the portal will ask for core business identity details such as your legal name, trade name or DBA (if any), federal employer identification number (EIN), entity type (corporation, LLC, partnership, sole proprietorship, etc.), and the date your business began or will begin operations. You will also need mailing and physical addresses, phone numbers, and email contacts for the business.
MAT also collects information about owners and responsible parties. You should be prepared to provide the names, titles, addresses, and identification numbers of owners, partners, members, or officers who control or manage the business. In some cases, ADOR may request additional verification documents for non‑US owners or entities, so foreign and cross‑border sellers should be ready to supply supporting documentation if requested. Having this information in one place reduces the risk of having your application delayed while you track down missing details.
Another key part of the MAT registration is describing your Alabama activities and choosing the correct tax accounts. You will need to know whether you are registering for state sales tax, seller’s use tax, or the Simplified Sellers Use Tax (SSUT) program, and whether your sales are direct, through marketplaces, or both. You should also know whether you have physical locations, inventory, or employees in Alabama and when you first met economic or physical nexus. For home‑rule local jurisdictions, you may need to register separately with certain self‑administered localities, which usually requires additional local registration forms and details beyond the state MAT application. We routinely help clients map their sales channels and locations to the right combination of state and local registrations.
Because Alabama’s nexus rules and SSUT eligibility criteria can be technical, there are situations where the correct answer truly depends on your specific facts. If you are unsure how to describe your nexus‑creating activities, whether you qualify for SSUT, or how to treat marketplace sales, the safest course is to confirm your answers with the Alabama Department of Revenue or consult with a specialist. Our team frequently reviews draft MAT applications, identifies risk areas, and coordinates directly with ADOR where clarification is needed so that clients do not inadvertently misstate their activities during registration.
How much Alabama registration costs and how long it takes
Multiple current guidance sources report that Alabama does not charge a state fee to register for a sales tax or seller’s use tax license through the My Alabama Taxes portal; registration is generally free, although you must renew your license periodically to keep it active. ADOR emphasizes that tax account licenses are managed through MAT and that licenses must be renewed annually by a specified date, with licenses that are not renewed being subject to cancellation. Some businesses may incur costs associated with local home‑rule registrations or other business licenses, but those are separate from the state‑level sales tax license and vary by jurisdiction.
As for timing, online MAT applications are typically processed within a short period once all required information is provided and there are no discrepancies. Some detailed guidance indicates that online applications are often processed within a few business days, at which point you receive your Alabama sales tax account number and can print your license from MAT. However, actual processing times can differ based on ADOR’s workload, the complexity of your business structure, and whether the Department needs additional documentation or clarification. If your business is under audit or has prior‑period issues, ADOR may take longer to review your registration.
Because exact processing times are not guaranteed and can change, the most reliable way to know what to expect is to check the current information on the Alabama Department of Revenue site or contact ADOR directly using their published phone or email contacts. For clients on tight timelines—such as marketplace sellers who must be registered before a platform will allow tax collection—we submit applications promptly, track status via MAT, and respond quickly to any ADOR follow‑up so the registration moves forward as efficiently as possible.
If you need clarity on whether additional local fees or licenses apply in the specific cities or counties where you operate, this often requires checking each home‑rule jurisdiction’s current rules. We regularly perform this verification for clients and ensure that both state and local obligations are understood before they start collecting tax, so there are no surprise fees or missing licenses down the line.
Your Alabama sales tax filing and payment obligations
Once you are registered, Alabama expects you to file returns and remit tax through My Alabama Taxes according to the filing frequency assigned to your account. ADOR sets the filing frequency—such as monthly, quarterly, or annually—based on factors like your expected or actual tax liability. Because ADOR can change your filing frequency if your sales patterns change, the safest approach is to rely on the frequency shown in your MAT account and in the official correspondence you receive, rather than assuming a fixed schedule. If you are unsure about your assigned frequency, confirming it directly in MAT or with ADOR is essential.
Returns and payments are typically due by specific dates each period, and late filing or late payment can result in penalties and interest. Alabama administers state‑level sales and use taxes through MAT, but as a home‑rule state, some cities and counties administer their own local taxes separately. This means you may have state returns due via MAT as well as separate local returns due directly to self‑administered jurisdictions. The exact combination of state and local filing obligations depends on where your customers are located, whether you opted into SSUT, and whether you have physical presence in specific municipalities.
Remote sellers participating in the Simplified Sellers Use Tax program generally report and remit the flat SSUT rate instead of tracking individual local rates, which can significantly simplify filing. However, SSUT participation comes with its own filing schedules and rules that must be followed. If you are not in SSUT and instead register under the standard regime, you may need to account for both the state rate and any applicable local city or county taxes, including separate home‑rule filings where required. Filing software or generalized guidance often does not capture these nuances, which is why we build client‑specific filing calendars and reconcile state and local obligations together.
Because Alabama can adjust filing frequencies and because home‑rule localities set their own rules, there is no single universal filing pattern that applies to every seller. The precise answer to how often you will need to file depends on your assigned frequency from ADOR and any local registrations you hold. We routinely check MAT account settings, ADOR notices, and local jurisdiction requirements for each client and adjust filing schedules as their business grows so that obligations remain current and no returns are inadvertently skipped.
How Alabama exemptions and resale certificates work
Alabama allows certain sales to be exempt from sales or use tax, including qualifying sales for resale. To claim resale exemptions, businesses typically use resale certificates that document that the buyer is purchasing items for resale rather than for use or consumption. ADOR facilitates access to certain resale documentation through My Alabama Taxes, where registered taxpayers can log in, locate their tax account, and use the “Print tax account license” function to obtain documentation that may serve as proof of registration for resale purposes in some contexts. However, the specific form of resale documentation accepted can vary by transaction type and by the seller’s internal policies.
Exemptions beyond resale—such as certain sales to exempt entities or for specific exempt uses—are governed by Alabama statutes and ADOR regulations. Each exemption has its own rules, documentation requirements, and limitations. For example, some exemptions may require specific exemption certificates or letters, while others may apply automatically if the nature of the transaction meets statutory criteria. Because exemptions can be narrowly defined and subject to change, and because Alabama is a home‑rule state, it is important to confirm whether a particular exemption applies to your situation and what documentation will be required to substantiate it during an audit.
From a practical perspective, sellers should have written procedures for accepting resale and exemption certificates, including verifying that the buyer’s Alabama registration is valid and that the certificate is complete and signed. ADOR expects sellers to maintain records that support any tax‑free sales, and inadequate documentation can result in tax being assessed during an audit even if the sale would have been exempt with proper paperwork. Remote sellers and marketplaces that rely heavily on resale or exempt sales need special attention to record‑keeping, as certificates and licenses may be issued in electronic form and need to be organized consistently.
Because the rules around particular exemptions and resale documentation can be complex, and because the consequences of getting them wrong can be significant, the exact treatment of a given exempt sale often depends on the facts. When clients have recurring exempt customers or complex resale chains, we review the available ADOR guidance, confirm acceptable documentation, and build certificate management processes tailored to Alabama’s requirements so that exempt sales remain defensible if ADOR later reviews their records.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Common Alabama sales tax registration mistakes to avoid
One of the most common mistakes businesses make in Alabama is waiting too long to register after crossing the economic nexus threshold. Another frequent issue is underestimating the impact of home‑rule local jurisdictions: registering only at the state level while ignoring required local registrations in self‑administered cities and counties. This can leave gaps in compliance, especially for in‑state sellers and non‑SSUT remote sellers with wide geographic reach.
Another major pitfall is choosing the wrong registration path. Remote sellers may have the option to participate in the Simplified Sellers Use Tax program, which allows eligible sellers to collect a flat 8 percent tax on sales delivered into Alabama instead of tracking hundreds of local rates. Registering under the standard regime when SSUT would have been available—or opting into SSUT without fully understanding its requirements—can either create unnecessary complexity or lead to unintended non‑compliance. Because SSUT participation must be specifically elected and is administered by ADOR, it is critical to evaluate your eligibility and long‑term plans before committing to one path.
Mistakes in the MAT application itself are also common. Examples include entering incorrect start dates for Alabama activity, misclassifying nexus‑creating activities, or omitting responsible party information. Such errors can trigger processing delays or later questions from ADOR, and in some cases may complicate voluntary disclosure or back‑filing efforts if you later discover you had prior unregistered activity. Misreporting your expected tax liability can also result in being assigned an inappropriate filing frequency, which may not match your actual cash‑flow or operational capabilities.
Finally, many businesses fail to maintain their registrations properly after they are approved. ADOR requires periodic renewal of tax licenses through MAT, and licenses that are not renewed by the required date can be canceled. Businesses that forget to renew or ignore ADOR notices may find their accounts closed just as they need to file or respond to a notice, creating unnecessary administrative work. We address these issues by standardizing registration data, verifying nexus thresholds before applying, documenting SSUT eligibility decisions, and implementing license renewal and notice‑tracking processes so that clients avoid the most common and costly mistakes.
What happens if you do not register or file correctly in Alabama?
If you are required to register for Alabama sales or use tax and fail to do so, you risk being assessed back taxes, penalties, and interest once the Alabama Department of Revenue becomes aware of your activity. This can happen through data‑matching, marketplace reporting, or information sharing among states. Rather than give you a figure that may not apply to you, we would check this against the state’s current guidance for your specific setup — ask us and we will tell you exactly where you stand. In such cases, the liability may come out of your own margin, as you typically cannot retroactively collect from customers.
Even after registering, filing incorrectly or late can lead to additional costs. ADOR can impose penalties and interest for late returns, late payments, or under‑reported tax, and may adjust your filing frequency if your compliance history suggests that a different schedule is appropriate. In a home‑rule state like Alabama, separate local jurisdictions may also impose their own penalties and enforcement actions if you fail to register or file correctly at the local level. This can result in multiple overlapping issues that are harder and more expensive to resolve than if they had been addressed early.
Remote sellers and SSUT participants have additional risks if they do not follow program rules. For example, collecting the SSUT flat rate without being properly enrolled in the program or failing to file SSUT returns as required can lead to questions about whether the tax you collected was properly authorized and remitted. Misclassifying sales as exempt or for resale without proper documentation can also lead to tax being assessed during an audit, along with penalties for improper exemption claims. These issues can be particularly acute for ecommerce sellers with large volumes of small transactions, where even modest error rates can add up quickly.
If you discover that you have unregistered Alabama activity or filing errors, the most constructive step is usually to address the issue proactively—either by contacting ADOR directly or working with a specialist to explore options such as voluntary disclosure or back filings. The exact remedies available and the potential penalty relief depend on your facts and ADOR’s current policies, so there is no one‑size‑fits‑all answer. Our role is to help you understand your exposure, coordinate with ADOR where appropriate, and implement a forward‑looking compliance plan so that once past issues are resolved, future Alabama sales tax obligations are handled accurately and on time.
Comparison of Alabama standard sales tax registration, Simplified Sellers Use Tax (SSUT), and home-rule local registration considerations for ecommerce and remote sellers.
| Registration path | Key features |
|---|---|
| Standard state sales/seller’s use tax registration | Registration is completed through the My Alabama Taxes portal for state sales or seller’s use tax accounts. Sellers must collect the state rate plus any applicable local city and county taxes where they have obligations, and report these through MAT and, in some cases, separate local filings. This path is often used by in‑state retailers and remote sellers who choose not to participate in SSUT or who have mixed activities that require standard registration. |
| Simplified Sellers Use Tax (SSUT) program | Available to eligible remote sellers and marketplace facilitators; those that meet the economic nexus threshold may register for SSUT rather than standard local registrations. SSUT allows collection of a flat 8 percent tax on sales delivered into Alabama in lieu of tracking individual local rates, with reporting and remittance handled through ADOR. SSUT simplifies filing but comes with its own enrollment, reporting, and compliance rules that must be followed consistently. |
| Home-rule local registrations | Because Alabama is a home‑rule state, many municipalities and counties administer their own local sales and use taxes. Sellers registered under the standard regime may need separate registrations and returns for these self‑administered jurisdictions, especially when they have physical locations or significant activity there. SSUT participation can reduce or eliminate the need for some local registrations for remote sellers, but in‑state sellers and certain activities may still require direct local compliance depending on local rules. |
Frequently asked questions
Who needs an Alabama sales tax registration?
Any business that has an obligation to collect Alabama sales or use tax is expected to register with the Alabama Department of Revenue before collecting tax from customers. Because home‑rule local jurisdictions may impose separate requirements, some sellers also need additional local registrations beyond the state‑level account.
How do I register for Alabama sales tax online?
Alabama sales tax registration is completed online through the My Alabama Taxes (MAT) portal, which is the Alabama Department of Revenue’s system for business tax accounts. You access the MAT site, choose the option to register a business or obtain a new tax account number, create or use a login, and then follow the entity registration steps to select the appropriate tax types and provide required business and nexus information. Once your application is submitted and processed, ADOR issues your sales tax account number and makes your license available in MAT for viewing and printing.
What information is required to apply for an Alabama sales tax permit?
You will generally need your legal business name, trade name if applicable, federal EIN, entity type, and the date your business began or will begin operations, along with mailing and physical addresses and contact information. The Alabama Department of Revenue also asks for owner or responsible party details and information about your Alabama activities, including whether you have physical locations, inventory, or employees in the state and whether you are a remote seller registering under standard rules or the SSUT program. Because specific questions can vary by business type, the safest approach is to review ADOR’s current entity registration instructions or work with a specialist who can guide you through the MAT application step by step.
How much does an Alabama sales tax license cost?
Current guidance indicates that the Alabama Department of Revenue does not charge a state fee to register for a sales tax or seller’s use tax license through the My Alabama Taxes portal; registration itself is generally free. However, you must renew your license periodically, and licenses that are not renewed can be canceled, so there can be indirect costs if you need to re‑register. Separate local home‑rule jurisdictions may charge their own fees for local registrations or business licenses, so your total cost depends on where you operate and whether local registrations are required.
How long does it take to receive my Alabama sales tax number?
Online MAT applications are often processed within a short period, and some guidance suggests processing can take only a few business days when applications are complete and straightforward. Once approved, your sales tax account number is issued and your license is available in My Alabama Taxes for printing. Because actual processing times can vary based on ADOR’s workload and the complexity of your business, the most reliable way to know what to expect is to check current information on the Alabama Department of Revenue site or contact ADOR directly for an estimate that fits your circumstances.
Do I have to renew my Alabama sales tax license?
Yes. Alabama requires periodic renewal of tax licenses, and the Alabama Department of Revenue instructs taxpayers to renew their tax account licenses through My Alabama Taxes. ADOR has stated that licenses that are not renewed by the specified deadline are subject to automatic cancellation, meaning you could lose your active license status if you do not complete the renewal. Because renewal rules and timelines can change, it is important to monitor ADOR notices in MAT or work with a compliance service that tracks renewal obligations on your behalf.
What are the Alabama economic nexus thresholds for remote sellers?
Alabama uses a sales‑only economic nexus threshold for remote sellers and marketplace facilitators. There is no separate transaction‑count threshold. The calculation generally focuses on retail sales into Alabama and may exclude wholesale sales for resale and certain sales made through marketplaces that already collect Alabama tax, so the exact measurement can depend on your sales mix and should be confirmed against current ADOR guidance.
How often will I need to file Alabama sales tax returns?
The Alabama Department of Revenue assigns filing frequencies—such as monthly, quarterly, or annually—based on your expected or actual tax liability, and this assignment is reflected in your My Alabama Taxes account and ADOR correspondence. As your sales grow or shrink, ADOR may adjust your filing frequency, so there is no single schedule that applies to all taxpayers. Some home‑rule local jurisdictions may also set separate filing frequencies for their local taxes, meaning you could have different schedules for state and local returns. To know how often you must file, you should check your MAT account and any local registration documents, or work with a compliance provider that monitors and updates your filing calendar as your Alabama obligations evolve.
How we handle this for you
Because Alabama is a home-rule state, local jurisdictions there can administer and audit their own tax separately from the state, which is where doing this yourself usually stops being viable. We are a managed service: our team registers you with the Alabama Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Alabama.
Official sources
- https://www.revenue.alabama.gov/notice-annual-renewal-of-alabama-tax-licenses-3/
- https://www.revenue.alabama.gov/faq-categories/resale-certificate/
- https://www.revenue.alabama.gov/
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Alabama guides: Filing · Permit
Registration in nearby states: Mississippi · Tennessee
Selling into several states? Check where you have crossed a threshold with the free nexus diagnostic, see the full 51-state threshold table, or browse every state guide.