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Not only legal, but generally required. The "end user" of an item is the one who pays the sales tax. If the same item is sold multiple times to multiple end users, each will pay sales tax. For example, if I buy things at a thrift store, I pay sales tax. Ditto for a used car.

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Q: Is it legal to charge sales tax on an item that is used or has already been sold with a sales tax?
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