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The Equipment Leasing And Finance Association (ELFA) is pleased to present the State Tax Manual on the web. This easily navigated reference guide, designed to aid leasing companies in tax compliance and planning, provides a comprehensive state-by-state analysis of sales and property taxes. ELFA members can access this online product as a complimentary service.

Entries for each state in this manual will be updated as necessary -- please keep checking this site for the latest information. This information covers sales/use and property taxes. This material was compiled expressly for ELFA by Vertex LogoVertex Inc., 1041 Old Cassatt Road, Berwyn, PA 19312; however, users of this material are ultimately responsible for their own taxes.

While the material contained herein is accurate to the best of our knowledge and attempts to address leasing specific operations and procedures, we also acknowledge that there may be certain instances in which specific information is not totally accurate or does not conform to known practices in a particular jurisdiction. Should the use of this material present a situation that calls into question the accuracy of specific data, please contact Dennis Brown, Vice President, State Government RELFAtions at 202.238.3411,

:: Go to the Tax Manual