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When the Texas Tax Code provides an exemption from sales and use tax, you’d think everything would be straightforward, right? Unfortunately, it’s sometimes not that simple, especially when it comes to construction contracts....more
In Ohio, the sale of taxable tangible personal property or services are subject to the Ohio sales tax. Similarly, the use of taxable tangible personal property or services for which the vendor did not charge sales tax is...more
Introduction - The ability of the states to impose a tax upon transactions occurring on an Indian reservation has evolved substantially in the past 50 years. After numerous court decisions, the Indian preemption...more