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As with most products purchased in the USA, any State having a sales tax will have retailers charging taxes on new and used tennis racquets; some secondhand or other re-sale stores may be exempted from having to charge sales tax. Many out-of-state retailers are not required to charge taxes on purchases made from customers in a State where that retailer does not have a physical presence (of course, the downside is that any shipping, handling, and insurance costs may offset any tax savings).

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Q: Is there a tax on tennis racquets?
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