The Sales Tax - Use Tax Page

In this webinar, we discuss the highly variable taxing policies from two perspectives: what the specific state under discussion does, and what the general practices are throughout the US.  This will give you the knowledge about your state's rules, and also give you some context for understanding how the rules are more generally applied.  

Policies based on what is being sold

• Prescription drugs and durable medical equipment
• Food
• Clothing
• Sales tax holidays
• Residential utilities

Policies based on the type of organization involved

• Federal government
• State and local governments
• Non-profit organizations

Policies based on how the purchase will be used and any taxable services

• Resale
• Containers
• Agriculture
• Freight charges
• Construction contractors
• Research and development
• Extractive industries
• Manufacturing
• Motor vehicles
• Intercompany transactions
• Computers
• Software
• Data processing services
• Information services
• Leases or rentals of tangible personal property
• Printing
• Imprinting and fabrication
• Repair of tangible personal property
• Janitorial services
• Pest control
• Landscaping
• Parking and storage
• Protective services
• Advertising
• Personal services
• Employment and temp agencies
• Professional services