Tax Cerificates
| Alabama | Louisiana | Ohio |
| Alaska (Not Required) | Maine | Oklahoma |
| Arizona | Maryland | Oregon (Not Required) |
| Arkansas | Massachusetts | Pennsylvania |
| California | Michigan | Rhode Island |
| Colorado | Minnesota | South Carolina |
| Connecticut | Mississippi | South Dakota |
| Delaware (Not Required) | Missouri | Tennessee |
| Florida | Montana (Not Required) | Texas |
| Georgia | Nebraska | Utah |
| Hawaii (Not Required) | Nevada | Vermont |
| Idaho | New Hampshire (Not Required) | Virginia |
| Illinois | New Jersey | Washington |
| Indiana | New Mexico | West Virginia |
| Iowa | New York | Wisconsin |
| Kansas | North Carolina | Wyoming |
| Kentucky | North Dakota | Multijurisdiction |
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