Not all states have Tax Overages. 21 states have no restrictions and can easily be worked for Overages and there are no limitations on what can be charged. These are the “Easy” states and the states that we have our students focus on. Because you can do this from anywhere, you do NOT have to live in or visit the States you are doing business in. The other States have challenges, some have limitations, some do not pay overages, some pay the overage to the lien holders first and we give you those states and the rules that limit effectiveness.