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New Mexico | you term it, happens to be exactly as you explained, simply a 2% sales tax on the equipment and no other capital gains tax or whatever.
Call it a double dip if you want ( perhaps other "gamers" would too ).
Your simply afraid of any changes. Your supposed big ticket item excuse is non logical because the diff on a 12.5% capital gains tax rate vs 2% would just happen to be a 10.5% savings to yourself ( granted you have not figured that out till explained here ).
Good Luck.
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Quite a bloodbath today.
