service occupation tax

A tax imposed on persons who sell services, usu. computed as a percentage of net cost of the tangible personal property (e.g., materials and goods) transferred as an incident to the sale. [Cases: Taxation 1237. C.J.S. Taxation § 2018.]

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词条贡献者

资深译员Gary，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与公共政策与战略有关的法律文件。