On 28 February 2022 at 10:28, William Prescott said:

> Sebastian,
> 
> Just to clarify, where the "item changed hands" may not be the seller's
> location. I use to live just outside the border of a city that charged a
> sales tax. When purchasing an item from a store within the city, I would
> pay sales tax if I went into the store, purchased it, and took it home.
> However, if I went into the store and purchased something that they then
> delivered to my house, e.g. lumber, there was no sales tax. So the tax was
> based on the delivery address not the seller's location.

Out of idle curiosity ... Is it possible to dream up some complication 
that does *not* occur, somewhere?

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