Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Sales taxes in the United States
In general, sales tax is required on all purchases of tangible personal property to its ultimate consumer. Medical devices such as prosthetics and dental implant fixtures are exempt from sales tax with the exception of prosthetic teeth such as dentures, dental orthotics/orthopedic devices, and dental crowns which the state treats as personal property. Grocery goods, bakery items, hot beverages, candies, livestock, crops and seeds, fertilizer used to grow food, certain devices related to alternative energy, and one-time sales are also exempt from sales tax.