A sales tax can be either origin or destination based. In the origin-based model, the tax is the tax rate and rules in the seller’s location, and in the destination-based model, the tax rate and rules are those in the buyer’s location. This report compares the two models.
Caption
A US infantryman releases a Neros Archer small unmanned aircraft system for a test flight at Fort Irwin in California on October 25, 2025. (US Army)