Cooling-Off Periods for Australian Property Developers

A cooling-off period is a statutory right, given to the buyer only, to rescind a contract for the sale of certain residential property within a short window after signing, usually for a fixed forfeiture. It runs anywhere from zero to ten business days depending on which state you are in, what the land is, and who the buyer is. It is not a general right on every land contract, and the vendor never gets one.

Before considering how cooling-off rights apply to a site acquisition or a presale campaign, you’ll need professional advice from a property lawyer or licensed conveyancer admitted in the state where the land sits. The consequences land on you, not on your adviser and not on the agent. A contract you thought was locked can be rescinded by the purchaser five days later. A presale you counted towards a funding condition can disappear. A disclosure defect can hand a buyer a right to walk that survives all the way to settlement, years after exchange. And on the buy side, a certificate signed in the wrong name, or an option structured a few days too short, can hand back a cooling-off right you thought you had contracted away. This guide is written to make that conversation with your lawyer faster and sharper. It does not answer it. The section near the end sets out the questions worth putting to them.

Figures, sections and thresholds below were current at the date of writing in August 2026. Cooling-off rules change more often than most developers expect, and the Queensland seller disclosure regime is barely a year old. Each linked primary source is where to confirm the position on the day you need it.

What is a cooling-off period on a property contract?

The cooling-off period is a fixed number of business days after a contract is made, during which a buyer of qualifying residential property may serve a written notice rescinding the contract, generally without giving a reason. The contract is then treated as never having been made, subject to a statutory forfeiture that in most states is a small percentage of the price.

Three features tend to matter most to a developer.

It belongs to the buyer alone. A vendor cannot use it. If you are selling stock, every exchange you record is provisional for the length of the statutory period, and there is nothing symmetrical you can do about it.

It is a creature of statute, not of the contract. In New South Wales, section 66U of the Conveyancing Act 1919 (NSW) gives the purchaser a right to serve a written notice of rescission during the cooling-off period. In Victoria, section 31(8) of the Sale of Land Act 1962 (Vic) makes void any provision in a contract or any other document that excludes, modifies or restricts the right. You cannot draft it away where it applies.

It only attaches to contracts the legislation catches. Every jurisdiction that has a cooling-off period gates it by a definition of residential property, and most add exclusions for auctions, corporate buyers, tenders and options. For a developer, the gate is usually more interesting than the period itself.

How long is the cooling-off period in each state and territory?

The statutory periods, and what a buyer forfeits for using them, are set out below.

A few points sit behind that table.

New South Wales. The period starts when the contract is made and ends at 5pm on the fifth business day, or the tenth business day for an off-the-plan contract, under section 66S of the Conveyancing Act 1919 (NSW). The Office of the Registrar General confirms the five and ten business day settings and notes that a warning notice about cooling-off rights is required in all contracts for the sale of land.

Victoria. Section 31(2) of the Sale of Land Act 1962 (Vic) gives the purchaser three clear business days after signing to give notice terminating the contract. Since a 2017 amendment, that notice can be given to the vendor, an agent of the vendor, or the estate agent engaged to sell the land, which removes a service argument that used to be worth having.

Queensland. Section 166 of the Property Occupations Act 2014 (Qld) starts the clock on the day the buyer receives a copy of the contract signed by both parties, not the day the buyer signs. If the seller sits on the executed contract, the period has not started. That is a materially different trigger from New South Wales and Victoria, and it is a common source of confusion for developers running stock across both borders.

Western Australia. Consumer Protection Western Australia states plainly that once the contract has been signed, there is no cooling-off period in Western Australia, and that one would only apply if the parties had written it into the contract as an additional clause. Offer and acceptance in Western Australia binds on acceptance.

Tasmania. Consumer, Building and Occupational Services confirms that cooling-off periods for residential property sales are not a requirement under the Property Agents and Land Transactions Act 2016 (Tas), and that there is no requirement under that Act to disclose defects in the quality of the property being sold. The absence of a statutory period does not mean you will never meet one. The standard form contract published by the Law Society of Tasmania and the Real Estate Institute of Tasmania carries an optional cooling-off provision that the parties may elect into, and which does not apply where no election is made. Whether it has been switched on is a question about the contract in front of you rather than about the legislation.

Northern Territory. The Northern Territory Government states that contracts for the sale of property not sold by auction must give the buyer a cooling-off period of four business days, that the buyer can cancel without penalty or explanation, and that the period may be waived, reduced or extended by agreement. The Northern Territory is the outlier on forfeiture.

Which contracts actually attract a cooling-off period?

The gate is a definition, and for a development site it is usually the definition that decides the answer, not the calendar.

New South Wales limits the cooling-off regime to residential property. Section 66Q of the Conveyancing Act 1919 (NSW) confines that to land with not more than two places of residence and no other improvements, vacant land where building a single dwelling is not prohibited by law, or a strata lot comprising not more than one place of residence. It excludes land used wholly for non-residential purposes and land more than 2.5 hectares in area. A single house on 800 square metres in a residential zone is caught. A four-unit block, or a 3 hectare greenfield parcel, generally is not. The practical consequence is that many acquisitions a developer would describe as residential sites sit outside the regime entirely, so the seller may carry no statutory cooling-off exposure and the buyer may have no statutory exit.

Victoria runs the exclusion the other way. Section 31(1) of the Sale of Land Act 1962 (Vic) applies the cooling-off right to contracts for the sale of land other than land used primarily for industrial or commercial purposes, and land which is more than 20 hectares and used primarily for farming. Note the test is current use, not zoning. A dilapidated house on a site you have bought for an eight-storey apartment building is still land in residential use on the day of the contract, and the cooling-off right generally applies. Victoria also has no equivalent area cap for residentially used land, unlike the New South Wales 2.5 hectare cut-off, so a large residential holding in Victoria may still attract the right.

Queensland works through the concept of a relevant contract. Section 160 of the Property Occupations Act 2014 (Qld) applies Part 7 to a contract for the sale of residential property, including a contract granting an option to purchase, but not to a contract formed on a sale by auction, a contract entered into by no later than 5pm on the second clear business day after the property was passed in at auction with a registered bidder, a later contract formed on exercise of an option between the same parties, a contract where the buyer is a publicly listed corporation or a subsidiary of one, a contract where the buyer is the State or a statutory body, or a contract where the buyer is purchasing at least three lots at the same time, whether or not in the one contract.

That last exclusion is worth reading twice. A developer buying three adjoining houses for an amalgamated site in Queensland may be outside the cooling-off regime on all three, purely because of the count. A developer buying two is not.

South Australia excludes a body corporate purchaser only for land other than residential land, under section 5(7)(a) of the Land and Business (Sale and Conveyancing) Act 1994 (SA). Buying residential land through a company in South Australia does not remove the cooling-off right, which is the opposite of the position in the Australian Capital Territory.

Australian Capital Territory. Section 12(2) of the Civil Law (Sale of Residential Property) Act 2003 (ACT) provides that there is no cooling-off period if the buyer is a corporation, or if the property is sold by tender or auction, or if the contract is made on the same day the property was passed in at auction and the buyer was recorded in the bidders record. Most development entities are corporations, so in practice the Australian Capital Territory regime rarely bites on a site acquisition and rarely protects a company purchaser of completed stock.

The first question on any contract is not how many days, it is whether the statute reaches this land, this buyer and this method of sale at all.

What does it cost a buyer to walk during the cooling-off period?

The forfeiture is small relative to a site price, and in two jurisdictions it is capped by what has actually been paid. That asymmetry is the point most consumer guides miss.

Take a site contracted at $4,200,000.

In New South Wales, section 66V of the Conveyancing Act 1919 (NSW) provides that the purchaser forfeits 0.25 per cent of the purchase price to the vendor, which is $10,500. The amount may be recovered from any deposit paid, and if the deposit is insufficient, the balance may be recovered from the purchaser as a debt. So on a $5,000 holding deposit, the vendor keeps the $5,000 and may sue for the remaining $5,500. Section 66V(9) also provides that duty ceases to be payable on a contract rescinded under the cooling-off provisions, and that duty already paid on it is refundable under the Duties Act 1997 (NSW).

In Victoria, section 31(4) of the Sale of Land Act 1962 (Vic) entitles the purchaser to the return of all money paid except the greater of $100 or 0.2 per cent of the purchase price. On $4,200,000 that is $8,400, since $8,400 exceeds $100.

In Queensland, section 168(2) of the Property Occupations Act 2014 (Qld) provides that the seller may deduct from any deposit paid an amount not greater than the termination penalty, and section 168(3) requires the seller to refund the balance within 14 days. The penalty on $4,200,000 would be $10,500, but the deduction is bounded by the deposit actually paid. On a $1,000 holding deposit, the seller’s recovery may be limited to $1,000 and there is no equivalent debt-recovery provision to chase the rest.

In South Australia, section 5(4) of the Land and Business (Sale and Conveyancing) Act 1994 (SA) entitles the purchaser to the return of money paid, though the vendor may retain a deposit not exceeding $100, or a greater amount fixed by regulation. Section 5(5) makes it an offence for a vendor or stakeholder to demand more than that before the prescribed time, which is why South Australian contracts commonly run on a nominal deposit until cooling off has expired.

So the exposure to a vendor is not really the forfeiture. It is the time. On a presale campaign the meaningful cost of a cooling-off rescission is the marketing spend already sunk on that lot, the delay in reaching a funding condition, and the fact that a lot you had taken off the market is back on it.

How is the cooling-off period removed or shortened?

Every jurisdiction with a cooling-off period allows the buyer to give it up, but the mechanics differ enough to catch out anyone working across borders.

New South Wales. Section 66T of the Conveyancing Act 1919 (NSW) provides that there is no cooling-off period if, at or before the time the contract is made, the purchaser gives the vendor a certificate complying with section 66W, or if the property is sold by public auction, or if the contract is made on the same day the property was offered at public auction but passed in, or if the contract is made in consequence of the exercise of an option to purchase other than an option void under section 66ZG. Section 66W sets out what that certificate must contain, and in practice it is signed by the purchaser’s solicitor, barrister or licensed conveyancer rather than by the purchaser. The certificate is the purchaser’s to give. A vendor can make delivery of one a condition of accepting an offer, but cannot manufacture it.

Victoria. Section 31(5) of the Sale of Land Act 1962 (Vic) disapplies the cooling-off right where the sale is by publicly advertised auction, where the land is sold within three clear business days before, on the day of, or within three clear business days after such an auction, where the parties have previously entered into a contract for the same land in substantially the same terms, or where the purchaser is an estate agent within the meaning of the Estate Agents Act 1980 (Vic) or a corporate body. There is no certificate mechanism in Victoria. A corporate purchaser is simply outside the regime, which is a meaningful difference from South Australia.

Queensland. Section 167 of the Property Occupations Act 2014 (Qld) allows a buyer to waive the cooling-off period by written notice to the seller before entering the relevant contract, or to shorten it by written notice. No lawyer’s certificate is required. That is a lighter touch than New South Wales, and it means a Queensland waiver can be arranged quickly, but also that it can be arranged by a buyer who has taken no advice at all.

South Australia. Section 5(7)(b) of the Land and Business (Sale and Conveyancing) Act 1994 (SA) disapplies the cooling-off right where the purchaser has, before entering the contract, received independent advice from a legal practitioner who has signed a certificate in the approved form. Sections 5(7)(c) to (f) also carve out auction sales, purchases by a bidder on the day of a passed-in auction, tender sales meeting stated timing tests, and contracts made on exercise of an option granted at least five clear business days earlier where the vendor’s statement was served at least two clear business days before exercise.

Australian Capital Territory. Section 12(4) and (5) allow the period to be extended or shortened by the contract or a separate written agreement, but a shortening does not take effect until the buyer has received legal advice, the lawyer has signed a certificate complying with section 17, and the buyer has given a copy to the seller.

Northern Territory. The Northern Territory Government’s published position is that the four business day period may be waived, reduced or extended by negotiation and agreement with the seller.

The trap across all of them is sequencing. In New South Wales and South Australia the certificate must be in the vendor’s hands at or before the contract is made. A certificate produced the following morning does not retrospectively close a period that has already started running.

How do options interact with cooling-off rights?

Options are where developers most often think they have removed a cooling-off right and have not.

In New South Wales, section 66T(d) removes the cooling-off period where the contract is made in consequence of the exercise of an option, but only if the option is not void under section 66ZG. Section 66ZG provides that an option is void if it is exercisable within 42 days after it is granted, or within a different prescribed period. Where an option is void under that section, the purchaser is not liable to the usual forfeiture, and the whole of the option consideration and the whole of any deposit are payable back to the purchaser. A short-dated call option over a single house in a residential zone can therefore fail in exactly the way it was designed to avoid, and hand the money back.

In Queensland the position runs the other way. Section 160(1) of the Property Occupations Act 2014 (Qld) treats a contract granting an option to purchase residential property as a relevant contract in its own right, so the cooling-off period may attach to the option itself. The later contract formed on exercise is excluded, but only where the parties to the later contract are the same as the parties to the earlier one. Novating the option to a project entity before exercise is the kind of step that can change the analysis.

If you are structuring acquisitions this way, the interaction is worth reading alongside our guide to put and call options, which covers the wider duty and disclosure consequences.

Why is the cooling-off period longer on off-the-plan contracts in New South Wales?

Because the Office of the Registrar General took the view that off-the-plan contracts are lengthier and more complex than contracts for existing dwellings, and that a purchaser who cannot inspect the property needs longer with the disclosure documents. Off-the-plan contracts in New South Wales carry a 10 business day cooling-off period against 5 business days for established homes.

The extended period does not sit alone. The off-the-plan disclosure regime that commenced on 1 December 2019 also requires a vendor to attach a Disclosure Statement in the approved form before the contract is signed, including a draft plan prepared by a registered surveyor, any proposed schedule of finishes, any section 88B instrument proposed to be lodged with the plan, and for strata schemes the draft by-laws. Deposit and instalment money must be held by the stakeholder in a trust or controlled money account for the contract period, and cannot be released to the vendor before settlement, which the Registrar General notes protects those funds in the event of the developer’s insolvency. Those restrictions do not prevent a purchaser using a bank guarantee or deposit bond in place of cash.

Other jurisdictions have not followed the extension. Victoria’s three clear business days under section 31 apply whether or not the land is sold off the plan, and Queensland’s five business days under section 166 apply to a relevant contract without an off-the-plan variant. If you are running a national release, the cooling-off calendar is not uniform even though your contract template might be.

What rescission rights sit outside the cooling-off period?

This is the part that matters more to a developer’s risk register than the cooling-off period itself. Cooling off is short, cheap and predictable. Disclosure-triggered rescission can survive for years.

New South Wales. Purchasers can rescind an off-the-plan contract within 14 days of exchange if the Disclosure Statement, draft plan or prescribed documents were not attached before it was signed. Separately, vendors must notify purchasers of changes that make what was disclosed inaccurate in a material particular, which the Registrar General describes as changes adversely affecting the use or enjoyment of the lot, and which may include changes to the draft plan, by-laws, schedule of finishes, easements or covenants. A materially prejudiced purchaser who would not have entered the contract had they known may rescind, or may instead stay in the contract and claim compensation of up to 2 per cent of the purchase price, with the claim referable to arbitration if the parties cannot agree. Those rights must be exercised within 14 days of being notified of the change, or of being served with the registered plan that reveals it. Developers must also provide the final registered plan and associated documents at least 21 days before settlement, and purchasers cannot be compelled to settle within that 21 day window.

The general contract disclosure obligations under Part 2 of the Conveyancing (Sale of Land) Regulation 2022 (NSW) sit on top of that, and include the planning certificate. Our guide to the section 10.7 planning certificate covers what that document actually tells a purchaser about your site.

Victoria. Two separate exposures. Section 31(6) of the Sale of Land Act 1962 (Vic) requires a contract to which the cooling-off right applies to contain a conspicuous notice advising the purchaser of the right, and section 31(7) provides that where the contract does not contain that notice, the purchaser may rescind at any time before becoming entitled to possession or to the receipt of rents and profits. A missing paragraph in a contract template can therefore leave a rescission right open for the whole of a build. Section 32K of the same Act separately allows a purchaser to rescind where the vendor has failed to supply the section 32 vendor statement, or has supplied false information in it, or has failed to supply all the information required.

Queensland. The seller disclosure scheme under the Property Law Act 2023 (Qld) commenced on 1 August 2025 and applies to existing residential, commercial and vacant land. The Queensland Government states that a seller must give the buyer a completed disclosure statement and prescribed certificates before the buyer signs the contract, and that the buyer may have a right to terminate at any time up to settlement if the seller does not give the disclosure documents at all, or provides inaccurate or incomplete information. For inaccurate or incomplete disclosure, the buyer must show the issue was material, that they were unaware of it at signing, and that they would not have signed had they known.

The exceptions are the developer-relevant part. The Queensland Government lists exemptions including where the buyer is the State, a government body, a constructing authority or a listed corporation, where buyer and seller are related parties, where the sale price is over $10 million and the buyer waives disclosure, and where the seller is a local council recovering unpaid rates. A sale above $10 million with a waiver sits on a different footing from a sale at $9.8 million without one. For sales by auction, the disclosure statement and prescribed certificates must still be given or made available before the fall of the hammer.

South Australia. Disclosure and cooling off are the same mechanism here, because the clock is tied to the vendor’s statement rather than to the contract. Under section 5(8) of the Land and Business (Sale and Conveyancing) Act 1994 (SA), the prescribed time is the end of the second clear business day after the day the contract was made where the statement was served before the contract, or the end of the second clear business day from the day the statement was served where it was served afterwards, or settlement, whichever is earlier. Serving the Form 1 late does not remove the buyer’s right, it pushes the window out.

The pattern across all four is the same. A cooling-off rescission costs a developer a few days and a lot back on the market. A disclosure rescission can cost a settlement that was already in the cashflow, at the point where the debt is fully drawn.

Can a developer rescind an off-the-plan contract under a sunset clause?

Not unilaterally, in New South Wales or Victoria. Both states now require either the purchaser’s written consent or a Supreme Court order.

In New South Wales, section 66ZS of the Conveyancing Act 1919 (NSW) provides that a vendor may rescind an off-the-plan contract under a sunset clause only if each purchaser consents in writing after being served with notice, or the vendor obtains an order of the Supreme Court, or the regulations otherwise permit it. It is a term of the contract that the vendor must serve at least 28 days notice specifying why the vendor proposes to rescind and the reason the sunset event did not occur by the sunset date. A sunset clause cannot rescind automatically, and if it purports to, it reads as permitting rescission in accordance with the section.

The Court may make an order only if satisfied it is just and equitable in all the circumstances, taking into account the terms of the contract, whether the vendor acted unreasonably or in bad faith, the reason the sunset event did not occur, the likely date it will occur, whether the lot has increased in value, the effect of the rescission on each purchaser, and any other matter the Court considers relevant. The vendor is liable for the purchaser’s costs of the proceedings unless the vendor satisfies the Court that the purchaser unreasonably withheld consent. The definition of sunset event covers the creation of the lot and the issue of the occupation certificate. The Registrar General notes that section 66ZS commenced on 1 December 2019 and applies to all off-the-plan contracts, whether signed before or after commencement.

In Victoria, section 10A of the Sale of Land Act 1962 (Vic) provides that a sunset clause purporting to rescind a residential off-the-plan contract automatically is instead taken to permit rescission on or after the sunset date in accordance with the Division, and section 10B requires the vendor to obtain each purchaser’s written consent after giving at least 28 days written notice setting out the reason for the proposed rescission, the reason for the delay in registration of the plan of subdivision or issue of the occupancy permit, and that the purchaser is not obliged to consent. Where consent is not given, the vendor may apply to the Supreme Court.

The restriction is not uniform nationally, so the position in the state you are selling in is a question for your lawyer rather than an assumption to carry across from a Sydney or Melbourne project. What is common to both regimes is that the commercial decision happens at the front end. The sunset date you accept at the start of a presale campaign, and the extension mechanics you build into the contract, are what you will be living with. Once the date has passed and values have moved, a court is being asked to weigh whether the lot has increased in value and whether you acted in good faith, which is a poor place to be negotiating from.

How does cooling-off exposure show up in a feasibility?

Mostly as timing and conversion risk on the revenue line, not as a cost.

An exchange is not revenue and it is not a settlement. Where the cooling-off period applies, a contract exchanged on a Monday in New South Wales on an off-the-plan lot is not firm until 5pm on the tenth business day. If your presale schedule counts contracts on the day of exchange, it is running two weeks ahead of the position a funder will accept. Most funding conditions are expressed in terms of qualifying unconditional contracts, and the definition of qualifying is in the facility documents rather than in the statute, so the two calendars need reconciling before you rely on either.

The restriction on deposit release in New South Wales off-the-plan contracts also shapes the funding structure. Because deposit and instalment money must be held in trust or a controlled money account and cannot be released to the vendor before settlement, off-the-plan deposits are not a source of equity during construction in that state. They sit as security for a settlement that has not happened yet. Where a purchaser uses a deposit bond or bank guarantee instead of cash, there is no money in the account at all. That is a structural input into peak debt, and worth reflecting honestly in development cashflow modelling rather than assuming deposits reduce the draw.

The larger risk is the one at the other end. A cooling-off rescission costs you a fortnight. A purchaser who cannot settle two years later, or who finds a disclosure defect and rescinds under the material particular rules, costs you a settlement in the month you had modelled it. If a meaningful share of your gross realisation value sits in presales exchanged early in a long build, the sensitivity worth running is settlement conversion, not cooling-off attrition.

One practical consequence for site acquisition. Where the cooling-off period does apply to a site you are buying, those days are the only cheap exit you will get. Whether that window is long enough to be useful depends entirely on what your consultants can turn around in five business days, which in most cases is very little. Developers generally treat conditions precedent in the contract, rather than the statutory period, as the real due diligence mechanism, and use the cooling-off period as a fallback rather than a plan.

Does New Zealand have a cooling-off period?

No general statutory cooling-off period applies to land contracts in New Zealand. The Real Estate Authority states that when the seller accepts an offer and signs the sale and purchase agreement, the offer is legally binding and the buyer could be subject to legal action from the seller if they do not buy the property. The protection New Zealand buyers rely on is contractual, through conditions in the agreement such as finance, due diligence, building report or title approval, rather than statutory.

For a developer selling unit title stock, the analogous obligation is disclosure rather than cooling off. Under the Unit Titles Act 2010, a seller must give a pre-contract disclosure statement before the sale and purchase agreement is signed, and a pre-settlement disclosure statement after the offer is accepted and before settlement. The Real Estate Authority notes there are two types of pre-contract disclosure statement, one for existing unit sales and one for off-the-plans sales, and that the off-the-plans version covers the summary budget, proposed ownership interests, estimated utility interests, details of proposed service contracts and draft operational rules. Where a seller fails to provide complete and accurate pre-contract or pre-settlement disclosure statements, a buyer can cancel the sale and purchase agreement entirely, or have settlement delayed until complete and accurate statements are provided.

So the shape of the risk is familiar even though the mechanism is not. The short window after signing is not where a New Zealand developer loses a contract. Deficient disclosure on an off-the-plans unit title sale is.

What to ask your property lawyer

The questions below turn on facts your lawyer has and this guide does not: the land, the entity, the method of sale and the contract in front of you.

When you are buying a site

• Does this land meet the definition of residential property in this state, given its current use, its area and the number of dwellings on it? If it does not, is there any cooling-off right at all?
• If we buy in a company or a trust, does that remove the cooling-off period here, and does it change anything else in the contract we should be aware of?
• If we are amalgamating adjoining lots, does the number of lots or the way we structure the contracts affect whether the cooling-off regime applies?
• If we take an option rather than a contract, how long must the option run before exercise to avoid it being void, and what does that do to our programme?
• Can the vendor require a cooling-off waiver certificate as a condition of accepting our offer, and what exactly are you certifying if you sign one?
• What can we realistically verify inside the statutory period, and which of those items should sit as a condition precedent in the contract instead?
• If the vendor’s disclosure statement is served late or is defective, what rights does that give us and for how long?

When you are selling stock

• Does our contract template contain every warning notice this state requires, and what is the consequence if one is missing or not conspicuous?
• Which disclosure documents must be attached before a purchaser signs, and who in our team is responsible for confirming they were attached on each exchange?
• What counts as a change to a material particular on this project, and at what point do we have to notify purchasers?
• If the plan as registered differs from the draft plan we disclosed, what is our exposure, and is compensation or rescission the likely outcome?
• How should we set the sunset date so it is realistic for this programme, and what extension mechanics can we build in that will still stand up?
• If we ever need to rescind under the sunset clause, what will we have to show, and what records should we be keeping now to support that?
• Where must deposits be held in this state, can they be released before settlement, and do we accept deposit bonds or bank guarantees?
• For a Queensland sale above $10 million, is a disclosure waiver appropriate here and what does the buyer need to do for it to be effective?
• What is the earliest point at which we can properly report a contract as unconditional for funding purposes in each state we are selling in?