Table 12: Tax Status of Selected Components of the Sales Tax Base

Notes:
Special taxes may apply in specific instances.
E = exempt
T = taxable
MTC indicates use of Uniform Multijurisdictional Exemption Certificate.
MT = many taxed
NT = not taxed
¹ Most professional services exempt.
* Can keep revenue collected under bracket system that is less than tax due.
Source: CCH, Inc., 2001.

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