| State | State Collection Allowance | Basis | Mutually Exclusive with CSP Allowance | Note | Source | Last Updated |
| Arkansas | 2.00% | <= $50,000 | No | Source | 8/20/26 | |
| Georgia | 3.00% | >= $3,000 | No | Source | 8/21/26 | |
| 0.50% | < $3,000 | |||||
| Indiana | 0.83% | < $60,000 | Yes | Allowance rate dictated by total liability from prior fiscal year | Source | 8/21/26 |
| 0.60% | > 59,999.99 & < $60,000 | |||||
| 0.30% | > $600,000 | |||||
| Iowa | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Kansas | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Kentucky | 1.75% | >= $1,000 | Yes | Source | 8/21/26 | |
| 1.50% | < $1,000 | |||||
| Michigan | 0.75% | 2/3 of the tax collected | Yes | Rate is applied if tax paid on or before the 12th of the month | Source | 8/21/26 |
| 0.50% | Rate is applied if tax paid on or before the 20th of the month | |||||
| Minnesota | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Nebraska | 2.50% | <= $3,000 | Yes | Source | 8/21/26 | |
| 3.00% | <= $5,000 | |||||
| Nevada | 0.25% | Yes | Source | 8/21/26 | ||
| New Jersey | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| North Carolina | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| North Dakota | 2.50% | No | Maximum allowance of $110 per month | Source | 8/21/26 | |
| Ohio | 0.75% | Yes | Maximum allowance of $750 per month | Source | 8/21/26 | |
| Oklahoma | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Rhode Island | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| South Dakota | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Tennessee | 2.00% | <= $2,500 | No | Maximum allowance of $750 per return; applicable rate for out-of-state businesses | Source | 8/21/26 |
| 1.15% | > $2,500 | |||||
| Utah | 1.31% | No | Source | 8/21/26 | ||
| Vermont | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Washington | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| West Virginia | 5.00% | <= $500,000 | No | Source | 8/20/26 | |
| Wisconsin | 0.0075% | > $1,333 | No | Minimum allowance of $10, maximum of $8,000 | Source | 8/21/26 |
| Wyoming | 1.95% | <= $6,250 | No | Source | 8/21/26 | |
| 1.00% | > $6,250 |
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