General (United States)
Personal property that can be seen, touched, measured and weighed, or is otherwise perceptible to the senses is tangible personal property and subject to sales and use tax in all states that impose sales and use tax. The treatment of services varies among states but historically services are not broadly subject to sales and use tax unless the state law specifies such services as taxable.
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Web page updated on 17 Mar 2025 13:19