How 1031 works, nationally and by state
Section 1031 of the Internal Revenue Code is federal law. The mechanics that govern your exchange are the same in every state in the country: the like-kind requirement, the 45-day identification window, the 180-day exchange window, the qualified intermediary, the three identification rules, and the equal-or-greater value, equity, and debt tests.
What changes by state is how your state treats the deferred gain. Some states conform to the federal §1031 deferral cleanly. Others impose state-level withholding on out-of-state sellers. A few claw the deferral back if you ever 1031 out of a property in their state to a replacement elsewhere. California is the most prominent example.
The pages below walk through each state's treatment: conformity status, withholding rules, claw-back posture, and the practical effect on a buyer's net exchange position. Use the federal rules to know what you must satisfy. Use the state pages to know what it costs you to satisfy them where the deal is.