State Tax Withholding

Overview

Austin Peay State University (APSU) withholds payroll income tax for select states where the university is registered. Hiring individuals in states that are not approved must receive prior approval before the hire date. If an employee resides in a state that is excluded or not listed, the employee is responsible for filing and paying any applicable state and local taxes.

Tennessee

Tennessee does not have a state income tax.

Payroll Tax Withholding in Other States

APSU is registered to withhold payroll income tax in the following approved states:

Approved States

• Alabama

• Arkansas

• Florida

• Kentucky (including local withholding as necessary)

• Louisiana

• North Carolina

• Nevada

• Oklahoma

• Texas

• Virginia

• Wyoming

Excluded States

APSU does not withhold payroll income tax in the following excluded states:

• Arizona

• California

• Colorado

• Connecticut

• Maryland

• Massachusetts

• New York

• Ohio

• Pennsylvania

• Washington State

• Washington, DC

Hiring in Non-Approved States

• Hiring in states that are not approved must be cleared with APSU before the hire is finalized.

• Requests for registration review for states not listed must be made to the Director of Payroll Services.

Employee Responsibility

If your state of residence is excluded or not listed above, you are responsible for filing and paying any applicable state and local taxes that you may owe.