The Sales Tax - Use Tax Page

In this state-specific 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 the type of organization involved

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

Policies based on major  industries

• Construction contractors
• Manufacturing
• Research and development
• Agriculture
• Utilities
• Extractive industries

Other Policies

• Resale
• Containers
• Repair of tangible personal property
• Freight charges
• Intercompany transactions
• Computers
• Software
• Environmental equipment and green exemptions
• Enterprise zones
• Data processing services
• Information services
• Leases or rentals of tangible personal property
• Printing
• Imprinting and fabrication
• Janitorial services
• Pest control
• Landscaping
• Parking and storage
• Protective services
• Advertising
• Intangible personal property
• Personal services
• Employment and temp agencies
• Professional services
• Prescription drugs and durable medical equipment
• Food
• Clothing
• Sales tax holidays