It may seem like an obvious answer, but the best states for sales tax surpluses are the ones that actually have them. Did you know that in about half of the states in the US, when more is bid on the sale of taxes than is owed on back taxes, the surplus is immediately transferred to the government? In the rest, sales tax surpluses are held for at least six months for the owner to collect. Some states hold these surpluses indefinitely.

Other than that, there really are no “best states for surplus sales tax.” Customs, restrictions, and accessibility to records vary from county to county, state to state. Some states, like Arizona, Texas, and North Carolina, have limits on what you can charge as a finder fee. Florida also requires certain credentials, in some cases. However, since you don’t have to live in the state you work in, if you’re from Arizona, Texas, Florida, or North Carolina, don’t worry.

When choosing a state to work with, carefully examine the state code. What restrictions do you have for money seekers? How long are sales tax surpluses held before they are eliminated? What kind of access does the public have to the records of these funds? Can you communicate by email? Do they legally have to email you logs? How long do you have to respond to public records requests? These are all questions to help you determine which are the best statuses for tax surpluses for you personally.

Some states make it especially difficult to find landlord information and records. Before deciding that those aren’t the best states for tax surpluses, consider this: If the states are making the job more difficult, how many other people do you think put in the time and effort to work there? If you’re persistent, you’ll often find the hard-to-work states to be the best, due to all the intact surpluses you’ll find there.