The company I work for is going to do a small project for a company out of state. We are a service/retail oriented company in the Fish world. We install ponds and aquariums, and also maintain them. We do this for both residential as commercial customers. The company in this case is a Nursing Home that is located in a different state. We are going to send them a tank, that is basically going to be a display/advertising purpose. For as far as I know, this other company is not tax and Tax Attorney exempt. Do we have to charge sales taxes on this order? If so, then which rate applies.