Source Link: https://help.lob.com/account-management/billing/sales-tax-faq/applicable-sales-tax-by-state/customer-billing-address-for-operational-mail
# Customer Billing Address for Operational Mail **States that tax on customer billing address for operational mail:** | ARKANSAS | MINNESOTA | SOUTH DAKOTA | | ---------- | -------------- | ------------- | | CALIFORNIA | NEBRASKA | UTAH | | GEORGIA | NEVADA | VERMONT | | INDIANA | NEW JERSEY | WASHINGTON | | IOWA | NORTH CAROLINA | WEST VIRGINIA | | KANSAS | NORTH DAKOTA | WISCONSIN | | KENTUCKY | OHIO | WYOMING | | MICHIGAN | RHODE ISLAND | | For more information, see calculation examples under the [Lob Products](../..#what-will-be-taxed-and-how-does-it-impact-me) bullet on the Sales Tax FAQ page. \*Subject to change based on state or local tax rule changes. Lob is obligated to follow the most current state or local sales tax rules whether or not published on this list.
# Customer Billing Address for Operational Mail **States that tax on customer billing address for operational mail:** | ARKANSAS | MINNESOTA | SOUTH DAKOTA | | ---------- | -------------- | ------------- | | CALIFORNIA | NEBRASKA | UTAH | | GEORGIA | NEVADA | VERMONT | | INDIANA | NEW JERSEY | WASHINGTON | | IOWA | NORTH CAROLINA | WEST VIRGINIA | | KANSAS | NORTH DAKOTA | WISCONSIN | | KENTUCKY | OHIO | WYOMING | | MICHIGAN | RHODE ISLAND | | For more information, see calculation examples under the [Lob Products](../..#what-will-be-taxed-and-how-does-it-impact-me) bullet on the Sales Tax FAQ page. \*Subject to change based on state or local tax rule changes. Lob is obligated to follow the most current state or local sales tax rules whether or not published on this list.