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
Aircraft
Agriculture
Art (fine art, paintings, etc.)
Bad debts
Banks
Basis of tax
Boats and Watercraft
Broadcaster equipment
Bulk Sales
Cabinetry dealers
Carpet dealers
Casinos
Certificates
Charter fishing
Clothing
Commercial art
Commercial fishing
Common carriers
Computers
Construction contractors
Containers
Coupons
Data processing services
Digital media
Direct pay permits
Discounts (cash, term, or early payment)
Drop shipments
Drugs, medical supplies, and durable medical equipment
Employment agencies and staffing companies
Extractive industries like mining, oil, forestry
Enterprise zones
Environmental or green exemptions
Exemption certificates
Fabrication services
First Americans
Flags
Flooring
Food
Foreign Sales
Freight charges
Funeral directors
Gold, investment metals and numismatic items
Government agencies
Government contractors
Handling charges
Historic sites
Hospitals, nursing homes and inpatient healthcare facilities
Holidays (sales tax)
Information services
Installation charges
Intangibles
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
Magazines
Manufacturers
Medical practitioners
Memberships
Motor vehicles
Movie production equipment
Newspapers
Nexus
Non-profit organizations
Nursery and horticultural
Occasional or casual sales
Personal services
Photography
Printing
Professional services
Publishing
Real property services
Rebates
Refrigeration equipment
Refunds and returns
Resale
Retailers
Rental of real property
Rental of tangible personal property
Repair of tangible personal property
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 and education
Statutes of limitation
Telecommunications
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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