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
Sales taxes in the United States are taxes placed on the sale or lease of goods and services in the United States. In the United States, sales tax is governed at the state level and no national general sales tax exists. Forty-five states, the District of Columbia, the territories of the Puerto Rico, and Guam impose general sales taxes that apply to the sale or lease of most goods and some services, and states also may levy selective sales taxes on the sale or lease of particular goods or services. States may also delegate to local governments the authority to impose additional general or selective sales taxes.