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Legal and business requirements vary by state and province. For current and accurate information, you need to check on the requirements for small businesses in your area. Start with your municipal government; ask for any information on rules pertaining to small-business start-ups. From there you can check into any state or provincial regulations, or even federal requirements you might need to meet. In the United States, contact your state tax office to find out what permits may be needed for sales tax. In Canada, with very few exceptions, businesses are obliged to collect and remit the goods and services tax (GST). Canadians can contact their local Canada Revenue Agency office for details on tax and filing requirements.

Sales tax is just one area you need to look into to ensure your business meets all legal requirements. There are a number of other areas you must consider.