Taxing Policies

This is another master article listing many of the taxing policies that vary from state to state. Over time, I’ll be developing articles going into the details in links. And when everything on this page has a link, I'll probably be finished, and I’ll publish a book. Then I'll be rich. ;-)

Absorption and separation
Admissions to events
Agriculture and commercial fishing
Bad debts
Banks
Basis of tax
Broadcaster equipment
Cabinetry dealers
Carpet dealers
Charter fishing
Clothing
Commercial art
Common carriers
Construction contractors
Containers
Coupons
Data processing services
Direct pay permits
Discounts (cash, term, or early payment)
Drop shipments
Drugs and durable medical equipment
Extractive industries like mining, oil, forestry
Enterprise zones
Environmental or green exemptions
Exemption certificates
Fabrication services
First Americans
Flooring
Food
Foreign Sales
Freight charges
Funeral directors
Gold, investment metals and numismatic items
Government agencies
Handling charges
Healthcare
Holidays (sales tax)
Holidays (sales tax) - hurricanes
Information services
Installation charges
Intercompany transfers
Interstate commerce - property brought in
Interstate commerce - property brought in for temporary storage
Interstate commerce - property shipped out
Janitorial services
Landscaping
Laundry services
Local jurisdiction discretion, returns and enforcement
Lodging and meeting room rental
Lumping rules
Manufacturers
Motor vehicles
Movie production equipment
Nexus
Non-profit organizations
Nursery and horticultural
Occasional or casual sales
Personal services
Photography
Printing
Professional services
Publishing
Rebates
Refrigeration equipment
Refunds and returns
Retailers
Rental of real property
Rental of tangible personal property
Repair services
Resale
Research and development
Responsibilities of the buyer
Responsibilities of the seller
Security services
Service and maintenance contracts
Situs or sourcing rules for local taxes
Software
Schools
State flags
Statutes of limitation
Tile and flooring retailers
Tips and gratuities
Trade ins
Utilities
Vending machines
Vets
Withdrawal from stock (conversion to use)

There you have it. All the taxing policies consolidated into one place. Isn't it exciting?

Sales Tax Guy

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