A tax imposed on the use of certain goods that are bought outside the taxing authority’s jurisdiction. • Use taxes are designed to discourage the purchase of products that are not subject to the sales tax. [Cases: Taxation 1202. C.J.S. Taxation § 1992.]
A tax on a ticket to a concert, sporting event, or the like. • The tax is usu. expressed as a percentage of the ticket price. [Cases: Theaters and Shows 3, 3.40, 3.60. C.J.S. Entertainment and Amusement; Sports§§ 18–19, 22, 24–37, 48.]
tax-apportionment clause. A testamentary provision directing how inheritance and estate taxes should be paid.
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Direct Tax Clauses. The provisions in the U.S. Constitution requiring direct taxes to be apportioned among the states according to their respective numbers (U.S. Const. art. I, § 2, cl. 3) and prohibiting capitation or other direct taxes except in proportion to the census (U.S. Const. art. I, § 9, cl. 4). • An additional
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A tax levied on the transfer of property by will or intestate succession to a person other than the spouse, a parent, or a descendant of the decedent. Cf. legacy tax. [Cases: Taxation 856.1. C.J.S. Taxation §§ 1783–1785, 1792.]
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