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2. Multistate Tax Commission - Wikipedia

   en.wikipedia.org/wiki/Multistate_Tax_Commission

   The commission has developed a Uniform Sales and Use Tax Exemption Certificate used by most states. The Multistate Tax Compact [3] provides that the MTC may conduct audits of taxpayers on behalf of those states specifically authorizing such action. The Compact also provides definitions of terms that may be used by states in writing their tax laws.

3. New Kentucky sales tax will begin in 2023. Expect to ... - AOL

   www.aol.com/news/kentucky-sales-tax-begin-2023...

   The caveat is that House Bill 8 attaches a 6% sales tax rate to a number of services that were previously exempt, ... Sevices subject to Kentucky sales tax as of Jan. 1, 2023.

4. Sales taxes in the United States - Wikipedia

   en.wikipedia.org/wiki/Sales_taxes_in_the_United...

   The certificate must be on a form approved by the state. 38 states have approved use of the Multistate Tax Commission's Uniform Sales and Use Tax Certificate. Exemptions typically fall into two categories: usage based or entity based. Use based exemptions are when an otherwise taxable item or service is used in a manner that has been deemed exempt.

5. Sales tax - Wikipedia

   en.wikipedia.org/wiki/Sales_tax

   The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($1.01 per package since 2009) are the most well ...

6. Could a local sales tax option help Kentucky cities, counties ...

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7. Taxation in the United States - Wikipedia

   en.wikipedia.org/wiki/Taxation_in_the_United_States

   Unlike value added tax, sales tax is imposed only once, at the retail level, on any particular goods. Nearly all jurisdictions provide numerous categories of goods and services that are exempt from sales tax, or taxed at a reduced rate. Purchase of goods for further manufacture or for resale is uniformly exempt from sales tax.

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