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I don't know but I assure you the heavy hitters I know who deal with lobbyist know. If you think somebody like a huge AMC in another state is being taxed the same as a local appraiser used to be on "appraisal fees", then your slower than I thought.
That is more than one way on being taxed too. Local sales taxes are also impacted. When I go to a local store, I am taxed again.