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 offered in the tax sale than is owed in back taxes, the excess immediately goes to the government? In the rest, the excesses from the sale of the tax are withheld for at least six months so that the owner collects them. Some states retain these surpluses indefinitely.
Other than that, there really are no “best states for surplus tax sales.” Customs, restrictions, and accessibility to records vary from county to county, state to state. Some states, such as Arizona, Texas, and North Carolina, have limits on what you can charge as a search 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 in, carefully examine the state code. What restrictions do you have on money seekers? How long are excess sales taxes held before they are revoked? 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 much time do they have to respond to public records requests? These are all questions that will help you determine which states are best for excess sales tax for you personally.
Some states make it especially difficult to find owner records and information. Before you decide that those aren’t the best states for surplus tax sales, consider this: If states are making it hard to work, how many other people do you think put in the time and effort to work there? If you’re persistent, you’ll often find that the hard-to-work states are the best, because of all the untouched excesses you’ll find there.