Where can I find a list of items and services subject to sales & use tax?

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The general answer begins: all gross receipts from the sale of tangible personal property are generally subject to state sales tax unless specifically excluded or exempted. From here it gets more complicated. Some services are also taxable, others are not, and it depends on the state. TAPN has summarized this information in a table (see Sales & Use Tax: What's Taxable, State by State) which includes links to full text documents. We also have a table with links to the homepages of state taxing agencies

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