Salem, Mass. (April 2, 2004) -- As taxpayers and their accountants scramble to complete their tax returns before the April 15 deadline, Taxware, a provider of tax calculation and compliance software for businesses, has compiled a list of the 10 most unusual sales tax laws for 2004.

10. In Ohio, a gift basket of fruit or candy isn't subject to sales tax, as the "true object sought is the food items contained within," not the basket. However, a lead crystal candy dish full of candy would be fully taxable, since the dish is considered a decorative container.

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