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.
Tampon tax
In the United States, almost all states tax "tangible individual property" but exempt non-luxury "necessities": groceries, prescriptions, prosthetics, agriculture supplies, and sometimes clothes—the exemptions vary between states. Five states do not have a state sales tax (Alaska, Delaware, Montana, New Hampshire, and Oregon), and , ten states specifically exempted essential hygiene products (Connecticut, Florida, Illinois, Maryland, Massachusetts, Minnesota, New Jersey, New York, Nevada, and Pennsylvania).