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It is, normally, only for business type things. Like trademarks, issued stock, etc and non pyhisical assets used in a State. (Compared to a real & personal property tax which is on physical things). If appled to an individual I don't think it would be tax deductible on Fed (to a business it's like any other lisc fee or cost/expense).

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16y ago

What else can I help you with?