sales tax

sales tax
A tax upon a sale or the receipts of a sale. 47 Am J1st Sales T § 1. A tax levied on, with respect to, or measured by, sales of tangible personal property. Polar Ice Cream & Creamery Co. v Andrews, 375 US 361, 11 L Ed 2d 389, 84 S Ct 378. A tax imposed on the sale of certain articles by the Internal Revenue Code. Internal Revenue Code §§ 4001, 4011, 4021, 4031, 4041. Sometimes a tax upon the sale of a luxury, such as jewelry, liquor, and so forth, while in other instances a tax upon the sale of commodities, even necessities. A tax variously construed, under the terms of the particular statute establishing it, as imposed upon the retailer, the consumer, the sale or transaction itself, or the business of selling goods. 47 Am J1st Sales T § 2. An excise rather than a property tax. 47 Am J1st Sales T § 2.

Ballentine's law dictionary. . 1998.

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