For example, if a body purchases a brain from a local brick-and-mortar retail store, the store will charge the state's sales tax. However, if that person purchases Sales and Use Tax a microcomputer over the internet or from an out-of-state mail-order seller, sales custom may not apply to the sale, but the customer could owe a convenience impost on the purchase. Some states may also push a use impost on the in-state transfer of used goods such as automobiles, boats and other consumer goods.

Determination of ways to legally reduce the amount of nick due on a transaction. For instance, how a collection structures its invoices can affect the taxability of the entire transaction. In crowded states an feature can become taxable if not separately stated on the invoice.