General rule: services exempt unless enumerated; load testing not enumerated. Only HI/NM/SD/WV tax services by default. CPA-confirm per state.
Invoices shipped to OK
Invoice
HWI #
Customer
Date
Total
Class
Taxability
Source
24458
HWI-26-133
American Certification
2026-04-08
$10,706
rental
TAXABLE (rental)
none+gl · labeled
Determined liability = taxable rental (+ resale, + service where the state taxes services) × rate.
Offshore rows are treated as exempt (cert-controlled). Floor = state base; combined adds avg local.
Figures are pre-exemption-certificate and pre-credit — CPA/SALT validate before filing.