Indicate for each transaction whether a sales (S) or use (U) applies, or whether the transaction is nontaxable (N). Where the laws vary among various states, assume that the most common rules apply. All taxpayers are individuals.

f. A resident of State A purchases hardware from a retail home improvement store in A.

g. A business based in State A purchases vacant A land, to be held for a future expansion project.

h. A business based in State A purchases repair services from an A plumbing contractor.