tangible property tax

基本解釋

Real property and permanently situated tangible personal property have an exclusive tax situs in the state in which the property is located.
不動(dòng)產(chǎn)和永久固定的有形動(dòng)產(chǎn)，其坐落的州是唯一的納稅地點(diǎn)。

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?