or use taxes on goods purchased for the organization's use. Generally such exemption does not apply to a trade or business conducted by the organization. Use tax The states imposing sales taxes also impose a similar tax on buyers of taxable property or services in those cases where sales tax is not paid. Use taxes are functionally equivalent to sales taxes. The sales and use taxes, taken together, "provide a uniform tax upon either the sale or the use of all tangible personal property irrespective of where it may be purchased." Some states permit offset of sales taxes paid in other states on the purchased goods against use tax in the taxpayer's state. Taxable value The amount subject to sales tax is generally the net sales price. Such price is generally after any applicable discounts. Some states exempt a portion of sales or purchase price from tax for some classes of goods. Taxable goods No state imposes sales tax on all types of goods. State laws vary widely as to what goods are subject to tax. Food for preparation and consumption in the home is often not taxable, nor are prescription medications. By contrast, restaurant meals are often taxed. Many states provide exemptions for some specific types of goods and not for other types. Certain types of foods may be exempt, and certain types taxable, even when sold in a grocery store for home consumption. Lists of what goods are taxable and what are not may be voluminous. Services Most states tax some services, and some states tax many services. However, taxation of services is the exception rather than the rule. Few states tax the services of a doctor, dentist, or attorney. Services performed in connection with sale of tangible personal property are often taxed. Most states, however, tax services that are an integral part of producing goods, such as printing or cabinet making. Telecommunications services are subject to a tax similar to a sales tax in most states. Only a few states tax internet access or other information services. Construction services are rarely taxed by states. Materials used in construction of real property may be subject to sales tax to the builder, the subcontractor, or the person engaging the builder, or may be wholly exempt from sales tax. Intangible property Most sales tax laws do not apply to most payments for intangible property. Some states tax certain forms of