# Collect tax in the United States

Learn how to use Stripe Tax to calculate, collect, and report tax in the US.

Businesses selling goods and services to customers in the United States (US) might need to collect sales tax. Tax rates and rules vary by region. For each state and territory below, you can find information about registration thresholds, supported tax calculations, and relevant resources. Select a region to see specific details.

- **Status**

  - None No transactions

- **Tax type**

  Sales tax

- **Threshold**

  100,000 USD or 200 transactions

- **Included transactions**

  Sales of tangible personal property and taxable services, including wholesale sales

- **Registration resources**

  [SURI tax portal for Puerto Rico](https://suri.hacienda.pr.gov/_/)

## When to register for tax collection

Stripe supports the calculation and collection of sales tax in the US territory of Puerto Rico.

See the [Needs attention](https://dashboard.stripe.com/tax/locations?primary_tab=needs_attention) tab to get insights about your potential tax registration obligations in Puerto Rico. Stripe also notifies you with email and Dashboard alerts when you need to register to collect tax. Learn more about how the [monitoring tool works](https://docs.stripe.com/tax/monitoring.md).

Remote sellers must register to collect and remit tax in Puerto Rico when, in the previous or current calendar year, they do one of the following:

- Exceed a sales threshold of 100,000 USD
- Meet or exceed a volume threshold of 200 transactions

The threshold includes sales of tangible personal property and taxable services. It includes wholesale sales (sales for resale). The threshold excludes sales of nontaxable services and marketplace sales.

## Register to collect tax

If you’re a remote seller, [Stripe can register with the local tax authorities](https://docs.stripe.com/tax/use-stripe-to-register.md) for you.

Register for sales tax in Puerto Rico at the [tax authority](https://suri.hacienda.pr.gov/_/).

After you register to collect tax in Puerto Rico, go to [Registrations](https://dashboard.stripe.com/tax/registrations?location=us-pr) to add your registrations to Stripe in the Dashboard. This turns on tax calculation and collection in Stripe for your transactions in Puerto Rico.

Learn [how to add your registration](https://docs.stripe.com/tax/registering.md#track-your-registrations-in-the-tax-dashboard) in the Dashboard.

## How we calculate taxes

Stripe calculates the taxes that apply to your customer’s location.

### If you enabled Tax after May 12, 2023

You can add your registration in Puerto Rico and start collecting tax. Your customers in Puerto Rico will be asked for a country + postal code for the transaction to go ahead.

### If you started using Tax on or before May 12, 2023

You can’t turn on tax collection for Puerto Rico yet. If you don’t use Payment Links or Checkout, some customer addresses in these locations might not contain all the detail needed for tax calculation. Invoicing, Subscriptions, and custom payment integrations don’t require the postal code automatically.

Stripe Tax has a tool that enables you to export your customer addresses and see which addresses don’t have the required address information for tax calculation in Puerto Rico. Use the form below to request access. If you have existing subscriptions, update any customer addresses to include a postal code. If you don’t update this information, the [invoice won’t finalize](https://docs.stripe.com/tax/customer-locations.md#finalizing-invoices-with-finalization-failures) and the payment won’t be collected.

### Request access to the customer address exporter for tax collection in Puerto Rico.

Enter your email to request access.

```bash
curl https://docs.stripe.com/preview/register \
  -X POST \
  -H "Content-Type: application/json" \
  -H "Referer: https://docs.stripe.com/tax/supported-countries/united-states/collect-tax" \
  -d '{"email": "EMAIL", "preview": "stripetax_puerto_rico_preview"}'
```

## Report and file your taxes

Stripe provides reports of your completed tax transactions. Go to [Locations](https://dashboard.stripe.com/tax/locations) to access these reports.

### Filing

Stripe Tax has filing partners—Taxually, Marosa, and Hands-off Sales Tax (HOST)—to help automate your tax filing. These partners automatically sync your tax transaction data in real time, eliminating the need for manual data entry or file transfers. Learn more about [tax filing](https://docs.stripe.com/tax/filing.md).

### Location reports

[Location reports](https://docs.stripe.com/tax/reports.md#us-location-reports) offer a summary of transaction and refund data for specific US locations and align with Puerto Rico filing requirements. You have the option to report on an annual, quarterly, or monthly basis.

### Exports

The tax transaction data export provides a comprehensive and aggregated view of transactions by location, including a breakdown of individual tax amounts. Learn more about [tax reporting exports](https://docs.stripe.com/tax/reports.md#exports).

## See also

- [Set up Stripe Tax](https://docs.stripe.com/tax/set-up.md)
- [Register for sales tax, VAT, and GST](https://docs.stripe.com/tax/registering.md)
- [Use Stripe to register](https://docs.stripe.com/tax/use-stripe-to-register.md)
- [Introduction to US sales tax and economic nexus](https://stripe.com/guides/introduction-to-us-sales-tax-and-economic-nexus)
- [Navigate the sales tax registration process in the US](https://stripe.com/guides/sales-tax-registration-process-us)