A state sales tax usually falls upon:

Question

Quizplus · Accepted Answer

A state sales tax usually falls upon sales of widgets made to the ultimate consumer of the product or service. This means that the tax is paid by the consumer who purchases the product or service, not the manufacturer or retailer. Sales of groceries may be exempt or subject to a lower tax rate in some states. Sales of widgets made to out-of-state customers may be subject to different tax laws, such as use tax or interstate commerce laws. Sales of real estate may be subject to a separate real property tax, rather than a sales tax.

A State Sales Tax Usually Falls Upon