Quote:
Originally Posted by BobC
Technically you are not buying a tangible item from PSA, you are paying them for service, and services are typically not subject to sales tax in most states. Also, since you're sending the card to them, the service is actually being performed in whatever state they are in, not your home state, and as such, any potential sales tax due would most likely be based on the sales tax laws and rates where PSA has the work done, not where you live.
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I’d say it is a mixed goods and service contract. The grading is the service. The plastic case and flip are the goods. The goods have more value than the service. PSA simply grading (the service) the card and communicating it’s opinion does not have much value without the plastic case and the flip that proves the opined grade and creates liquidity.