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SALES TAX SALES TAX IS CHARGED ON THIS PARTICULAR EQUIPMENT IN THE FOLLOWING STATES California, Colorado, Georgia, Illinois, Indiana, Iowa, Kentucky, Louisiana, Maryland, Michigan, Minnesota, New Jersey, North Carolina, Oklahoma, Pennsylvania, Washington, Wisconsin

Of the states for which the authors had data, the highest rates of outbound smuggling (least amount of net inbound smuggling) occur in Wyoming (52.3 percent outbound smuggling), Delaware (38.7 percent), Virginia (34.5 percent), and New Hampshire (34.1 percent)

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