Loopholes and other odd sales tax rules, part 1

Sales tax can be complicated, with rules that frequently change and disparate application across the nation’s thousands and thousands of tax jurisdictions.

Economic and physical nexus. Tangible and intangible property. Taxable and exempt items. Rules that vary jurisdiction to jurisdiction even before those jurisdictions change them (which they do frequently). Sales tax, even at its simplest, can seem like a patchwork puzzle.

And that’s before you throw in odd rules and tax loopholes. Here’s a look at a few, starting with some kinds of food.

Source: taxconnex.com

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