For my positive community property adjustment, Do I use half of my husband gross or adjusted gross income?

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For my positive community property adjustment, Do I use half of my husband gross or adjusted gross income? resources

How to answer community property income? - TurboTax Support

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Use tax - Wikipedia, the free encyclopedia

It is assessed upon tangible personal property purchased by a ... based on the individual’s adjusted gross income. ... 45,000 of income can use the ...