Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.

不动产和永久固定的有形动产，其坐 落的州是唯一的纳税地点。

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How do you know if a transaction involves a sale of tangible personal property (sales tax applies) or the performance of services with a property transfer merely being incidental (no sales tax)?

FORBES: Taxing Gaga?

Sales tax applies to most sales of tangible personal property.

FORBES: Taxing Gaga?

Use tax is the mirror image, applying to tangible personal property purchased outside the taxing state, but brought into the state and used there.

FORBES: Taxing Gaga?