Hi Tracy,

Taxan's are also burdened with a uses tax. Also, any commercial software developed in Texas and sold to Texans is taxable.

After reading your article, it appear NC state sales tax law are as conplicated as in Texas. We also have a prepared food tax. Fried Chicken purchased from Albertsons is taxable, but raw chicken is not. In Texas a single rate would apply at each location that would collect appropriate amounts for individual authorities like state, county, or city, but the difficulty comes in determining what is a taxable sale, and what is not. Anyone making a purchase can present a Texas Sales tax permit and claim their purchase is strictly for resale to avoid the tax.

LelandJ