Most states' consumer sales taxes are to be paid by the final purchaser of the taxable asset.
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Q29: Almost all of the states assess some
Q30: Typically exempt from the sales/use tax base
Q31: In most states, Federal S corporations must
Q32: Typically exempt from the sales/use tax base
Q33: Typically exempt from the sales/use tax base
Q35: A unitary business applies a combined apportionment
Q36: The property factor includes business assets that
Q37: A unitary group of entities files a
Q38: Typically included in the sales/use tax base
Q39: The use tax is designed to complement
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