Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U. S. taxation, no matter where the income is earned.

一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。

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About two dozen states now pointedly ask taxpayers to estimate and pay use taxes on state income-tax returns, with some suggesting a figure based on the resident's overall income.

WSJ: Get Ready For the Online Sales Tax

As a result, gas station pit stops combine to suck up 4% of the average Wyoming resident's annual gross income, compared to less than 2% for a typical New Yorker.

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