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Commentary

State and local exemptions (United States)

56 United States

There are a number of state and local exemptions, as follows:

  1. Ìý

    •ÌýÌýÌýÌý Entity-based exemptions: Sales to religious or charitable organisations might be exempt from sales and use tax. Rules vary by state, but the exemption can also apply to contractors who act on behalf of a religious or charitable organisation.

  2. Ìý

    •ÌýÌýÌýÌý Property-based exemptions: Items such as grocery food, clothing or medicine may be exempt from sales and use tax, or a lower tax

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