sales tax

A tax imposed on the sale of goods and services, usu. measured as a percentage of their price.

— Also termed retail sales tax. See flat tax. [Cases: Taxation 1201.1–1345. C.J.S. Indians § 131; Steam§ 4; Taxation §§ 1990–2071.]

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双语律师Jason，国内知名法学院国际贸易专业，擅长翻译各类与出口管制、经济制裁及海关相关的法律文件。