Rules & Lookup Sources
Versioned state rules and lookup registry used by the validation pipeline
AK · resale · v2026-08
No statute cited · effective 2026-01-01 · accept at 101%
AL · resale · v2026-08
Ala. Admin. Code r. 810-6-5-.02 · effective 2026-01-01 · accept at 85%
AR · resale · v2026-08
Ark. Code §26-52-401 · effective 2026-01-01 · accept at 85%
AZ · resale · v2026-08
A.R.S. §42-5022 · effective 2026-01-01 · accept at 85%
CA · nonprofit · v2026-08
Cal. Rev. & Tax. Code §6363 et seq. · effective 2026-01-01 · accept at 101%
CA · government · v2026-08
Cal. Rev. & Tax. Code §6381 · effective 2026-01-01 · accept at 90%
CA · resale · v2026-08
Cal. Rev. & Tax. Code §§6091-6092 · effective 2026-01-01 · accept at 85%
CO · resale · v2026-08
C.R.S. §39-26-105 · effective 2026-01-01 · accept at 85%
CT · resale · v2026-08
Conn. Gen. Stat. §12-410 · effective 2026-01-01 · accept at 85%
DC · resale · v2026-08
D.C. Code §47-2005 · effective 2026-01-01 · accept at 85%
DE · resale · v2026-08
No statute cited · effective 2026-01-01 · accept at 101%
FL · resale · v2026-08
Fla. Stat. §212.18; Rule 12A-1.039 · effective 2026-01-01 · accept at 85%
FL · government · v2026-08
Fla. Stat. §212.08(6) · effective 2026-01-01 · accept at 85%
FL · nonprofit · v2026-08
Fla. Stat. §212.08(7) · effective 2026-01-01 · accept at 85%
GA · resale · v2026-08
O.C.G.A. §48-8-38 · effective 2026-01-01 · accept at 85%
HI · resale · v2026-08
Haw. Rev. Stat. §237-13 · effective 2026-01-01 · accept at 85%
IA · resale · v2026-08
Iowa Code §423.45 · effective 2026-01-01 · accept at 85%
ID · resale · v2026-08
Idaho Code §63-3622 · effective 2026-01-01 · accept at 85%
IL · resale · v2026-08
35 ILCS 120/2c · effective 2026-01-01 · accept at 85%
IL · nonprofit · v2026-08
35 ILCS 120/1g · effective 2026-01-01 · accept at 85%
IL · government · v2026-08
35 ILCS 120/1g · effective 2026-01-01 · accept at 85%
IN · resale · v2026-08
Ind. Code §6-2.5-8-8 · effective 2026-01-01 · accept at 85%
KS · resale · v2026-08
K.S.A. §79-3651 · effective 2026-01-01 · accept at 85%
KY · resale · v2026-08
KRS 139.270 · effective 2026-01-01 · accept at 85%
LA · resale · v2026-08
La. R.S. 47:301(10) · effective 2026-01-01 · accept at 85%
MA · resale · v2026-08
Mass. Gen. Laws ch. 64H §8 · effective 2026-01-01 · accept at 85%
MA · nonprofit · v2026-08
Mass. Gen. Laws ch. 64H §6(e) · effective 2026-01-01 · accept at 85%
MD · resale · v2026-08
Md. Code Tax-Gen. §11-408 · effective 2026-01-01 · accept at 85%
ME · resale · v2026-08
36 M.R.S. §1754-B · effective 2026-01-01 · accept at 85%
MI · nonprofit · v2026-08
MCL 205.54a · effective 2026-01-01 · accept at 85%
MI · resale · v2026-08
MCL 205.62 · effective 2026-01-01 · accept at 85%
MN · resale · v2026-08
Minn. Stat. §297A.72 · effective 2026-01-01 · accept at 85%
MN · nonprofit · v2026-08
Minn. Stat. §297A.70 · effective 2026-01-01 · accept at 85%
MO · resale · v2026-08
Mo. Rev. Stat. §144.210 · effective 2026-01-01 · accept at 85%
MS · resale · v2026-08
Miss. Code §27-65-5 · effective 2026-01-01 · accept at 85%
MT · resale · v2026-08
No statute cited · effective 2026-01-01 · accept at 101%
NC · resale · v2026-08
N.C. Gen. Stat. §105-164.28 · effective 2026-01-01 · accept at 85%
NC · nonprofit · v2026-08
N.C. Gen. Stat. §105-164.14 · effective 2026-01-01 · accept at 101%
ND · resale · v2026-08
N.D.C.C. §57-39.2-14 · effective 2026-01-01 · accept at 85%
NE · resale · v2026-08
Neb. Rev. Stat. §77-2705 · effective 2026-01-01 · accept at 85%
NH · resale · v2026-08
No statute cited · effective 2026-01-01 · accept at 101%
NJ · resale · v2026-08
N.J.S.A. 54:32B-12 · effective 2026-01-01 · accept at 85%
NJ · nonprofit · v2026-08
N.J.S.A. 54:32B-9 · effective 2026-01-01 · accept at 85%
NM · resale · v2026-08
N.M. Stat. §7-9-43 · effective 2026-01-01 · accept at 90%
NV · resale · v2026-08
NRS 372.155 · effective 2026-01-01 · accept at 85%
NY · resale · v2026-08
N.Y. Tax Law §1132(c); 20 NYCRR 532.4 · effective 2026-01-01 · accept at 85%
NY · government · v2026-08
N.Y. Tax Law §1116(a)(1)-(2) · effective 2026-01-01 · accept at 85%
NY · nonprofit · v2026-08
N.Y. Tax Law §1116 · effective 2026-01-01 · accept at 85%
OH · resale · v2026-08
Ohio Rev. Code §5739.03 · effective 2026-01-01 · accept at 85%
OH · nonprofit · v2026-08
Ohio Rev. Code §5739.02(B)(12) · effective 2026-01-01 · accept at 85%
OK · resale · v2026-08
68 O.S. §1361 · effective 2026-01-01 · accept at 85%
OR · resale · v2026-08
No statute cited · effective 2026-01-01 · accept at 101%
PA · government · v2026-08
72 P.S. §7204(12) · effective 2026-01-01 · accept at 85%
PA · resale · v2026-08
61 Pa. Code §32.3 · effective 2026-01-01 · accept at 85%
PA · nonprofit · v2026-08
72 P.S. §7204(10) · effective 2026-01-01 · accept at 85%
RI · resale · v2026-08
R.I. Gen. Laws §44-18-25 · effective 2026-01-01 · accept at 85%
SC · resale · v2026-08
S.C. Code §12-36-950 · effective 2026-01-01 · accept at 85%
SD · resale · v2026-08
SDCL 10-45-61 · effective 2026-01-01 · accept at 85%
TN · resale · v2026-08
Tenn. Code §67-6-102 · effective 2026-01-01 · accept at 85%
TX · nonprofit · v2026-08
Tex. Tax Code §151.310 · effective 2026-01-01 · accept at 85%
TX · resale · v2026-08
Tex. Tax Code §151.054; 34 TAC §3.285 · effective 2026-01-01 · accept at 85%
TX · government · v2026-08
Tex. Tax Code §151.309 · effective 2026-01-01 · accept at 85%
UT · resale · v2026-08
Utah Code §59-12-106 · effective 2026-01-01 · accept at 85%
VA · resale · v2026-08
Va. Code §58.1-623 · effective 2026-01-01 · accept at 85%
VT · resale · v2026-08
32 V.S.A. §9701 · effective 2026-01-01 · accept at 85%
WA · resale · v2026-08
RCW 82.08.130 · effective 2026-01-01 · accept at 85%
WI · resale · v2026-08
Wis. Stat. §77.52(13) · effective 2026-01-01 · accept at 85%
WI · nonprofit · v2026-08
Wis. Stat. §77.54(9a) · effective 2026-01-01 · accept at 85%
WV · resale · v2026-08
W. Va. Code §11-15-6 · effective 2026-01-01 · accept at 85%
WY · resale · v2026-08
Wyo. Stat. §39-15-107 · effective 2026-01-01 · accept at 85%