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Your state restaurant association may have more details on how the law may be implemented in your state.
 

Alabama
Type of exchange: Federally facilitated exchange
Alabama Restaurant Association

Alaska
Type of exchange: Federally facilitated exchange
Alaska Cabaret, Hotel, Restaurant & Retailers Association

Arizona
Type of exchange: Federally facilitated exchange
Arizona Restaurant Association

Arkansas
Type of exchange: Partnership Exchange
Arkansas Hospitality Association

California
Type of exchange: State-based exchange
California Restaurant Association

Colorado
Type of exchange: State-based exchange
Colorado Restaurant Association

Connecticut
Type of exchange: State-based exchange
Connecticut Restaurant Association

Delaware
Type of exchange: Partnership Exchange
Delaware Restaurant Association

District of Columbia
Type of exchange: State-based exchange

Florida
Type of exchange: Federally facilitated exchange
Florida Restaurant & Lodging Association

Georgia
Type of exchange: Federally facilitated exchange
Georgia Restaurant Association

Hawaii
Type of exchange: State-based exchange
Hawaii Restaurant Association

Idaho
Type of exchange: State-based exchange
Idaho Lodging & Restaurant Association

Illinois
Type of exchange: Partnership Exchange
Illinois Restaurant Association

Indiana
Type of exchange: Federally facilitated exchange
Indiana Restaurant & Lodging Association

Iowa
Type of exchange: Partnership Exchange
Iowa Restaurant Association

Kansas
Type of exchange: Federally facilitated exchange
Kansas Restaurant & Hospitality Association

Kentucky
Type of exchange: State-based exchange
Kentucky Restaurant Association

Louisiana
Type of exchange: Federally facilitated exchange
Louisiana Restaurant Association

Maine
Type of exchange: Federally facilitated exchange
Maine Restaurant Association

Maryland
Type of exchange: Federally facilitated exchange
Restaurant Association of Maryland

Massachusetts
Type of exchange: Federally facilitated exchange
Massachusetts Restaurant Association

Michigan
Type of exchange: Partnership Exchange
Michigan Restaurant Association

Minnesota
Type of exchange: State-based exchange
Minnesota Restaurant Association

Mississippi
Type of exchange: Federally facilitated exchange
Mississippi Hospitality & Restaurant Association

Missouri
Type of exchange: Federally facilitated exchange
Missouri Restaurant Association

Montana
Type of exchange: Federally facilitated exchange
Montana Restaurant Association

Nebraska
Type of exchange: Federally facilitated exchange
Nebraska Restaurant Association

Nevada
Type of exchange: State-based exchange
Nevada Restaurant Association

New Hampshire
Type of exchange: Partnership Exchange
New Hampshire Lodging & Restaurant Association

New Jersey
Type of exchange: Federally facilitated exchange
New Jersey Restaurant Association

New Mexico
Type of exchange: State-based exchange
New Mexico Restaurant Association

New York
Type of exchange: State-based exchange
New York State Restaurant Association

North Carolina
Type of exchange: Federally facilitated exchange
North Carolina Restaurant & Lodging Association

North Dakota
Type of exchange:< Federally facilitated exchange br />
North Dakota Hospitality Association

Ohio
Type of exchange: Federally facilitated exchange
Ohio Restaurant Association

Oklahoma
Type of exchange: Federally facilitated exchange
Oklahoma Restaurant Association

Oregon
Type of exchange: State-based exchange
Oregon Restaurant & Lodging Association

Pennsylvania
Type of exchange: Federally facilitated exchange
Pennsylvania Restaurant & Lodging Association

Rhode Island
Type of exchange: State-based exchange
Rhode Island Hospitality Association

South Carolina
Type of exchange: Federally facilitated exchange
South Carolina Restaurant & Lodging Association

South Dakota
Type of exchange: Federally facilitated exchange
South Dakota Retailers Association Restaurant Division

Tennessee
Type of exchange: Federally facilitated exchange
Tennessee Hospitality Association

Texas
Type of exchange: Federally facilitated exchange
Texas Restaurant Association

Utah
Type of exchange: State-based exchange
Utah Restaurant Association

Vermont
Type of exchange: State-based exchange
Vermont Chamber of Commerce Hospitality Division

Virginia
Type of exchange: Federally facilitated exchange
Virginia Hospitality & Travel Association

Washington
Type of exchange: State-based exchange
Washington Restaurant Association

West Virginia
Type of exchange: Partnership Exchange
West Virginia Hospitality & Travel Association

Wisconsin
Type of exchange: Federally facilitated exchange
Wisconsin Restaurant Association

Wyoming
Type of exchange: Federally facilitated exchange
Wyoming Lodging & Restaurant Association