Alabama Department of Revenue Alaska – not applicable Arizona Department of Revenue Arkansas Department of Finance and Administration California Franchise Tax Board Colorado Department of Revenue / Taxation Division Connecticut Department of Revenue Services Delaware Division of Revenue Florida – not applicable Georgia Department of Revenue Hawaii Department of Taxation Idaho State Tax Commission Illinois Department of Revenue Indiana Department of Revenue Iowa Department of Revenue and Finance Kansas Department of Revenue Kentucky Department of Revenue Louisiana Department of Revenue Maine Revenue Services Maryland Comptroller of Maryland Massachusetts Department of Revenue Michigan Department of Treasury Minnesota Department of Revenue Mississippi Department of Revenue Missouri Department of Revenue

Montana Department of Revenue Nebraska Department of Revenue Nevada – not applicable New Hampshire Department of Revenue Administration New Jersey Division of Taxation New Mexico Taxation and Revenue New York Department of Taxation & Finance North Carolina Department of Revenue North Dakota Office of State Tax Commissioner Ohio Department of Taxation Oklahoma Tax Commission Oregon Department of Revenue Pennsylvania Department of Revenue Rhode Island Division of Taxation South Carolina Department of Revenue South Dakota – not applicable Tennessee Department of Revenue Texas – not applicable Utah State Tax Commission Vermont Department of Taxes Virginia Department of Taxation Washington – not applicable Washington D.C. Office of Tax and Revenue West Virginia Department of Revenue Wisconsin Department of Revenue Wyoming – not applicable