> For the complete documentation index, see [llms.txt](https://help.lob.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.lob.com/account-management/billing/sales-tax-faq/applicable-sales-tax-by-state/delivery-location-for-operational-mail.md).

# Delivery Location for Operational Mail

**States that tax on delivery location for operational mail:**

| ALABAMA     | MARYLAND       |
| ----------- | -------------- |
| ARIZONA     | MASSACHUSETTS  |
| CALIFORNIA  | MISSISSIPPI    |
| COLORADO    | MISSOURI       |
| CONNECTICUT | NEW MEXICO     |
| HAWAII      | NEW YORK       |
| IDAHO       | PENNSYLVANIA   |
| ILLINOIS    | SOUTH CAROLINA |
| LOUISIANA   | TEXAS          |
| MAINE       | PUERTO RICO    |

For more information, see calculation examples under the [Lob Products](/account-management/billing/sales-tax-faq.md#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 sales or local tax rules whether or not published on this list.