tangible property tax

基本解释

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。

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?