business sales tax

business sales tax
工商營業稅

English-Chinese dictionary. 2013.

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  • sales tax — n: a tax levied on the sale of goods and services that is usu. calculated as a percentage of the purchase price and collected by the seller Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. sales tax …   Law dictionary

  • Sales tax — Cash register receipt showing sales tax …   Wikipedia

  • Sales Tax Audit — A sales tax audit is the examination of a company’s financial documents by a U.S. state’s tax agency to verify if they have collected the correct amount of sales tax from their customers. Purpose The purpose of a sales tax audit is to examine the …   Wikipedia

  • sales tax — a tax on receipts from sales, usually added to the selling price by the seller. [1920 25] * * * Levy imposed on the sale of goods and services. A sales tax on the manufacture, purchase, sale, or consumption of a specific commodity is known as an… …   Universalium

  • sales tax — A state or local level tax on the retail sale of specified property or services. It is a percentage of the cost of such. Generally, the purchaser pays the tax, but the seller collects it, as an agent for the government. Various taxing… …   Black's law dictionary

  • 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… …   Ballentine's law dictionary

  • Massachusetts No Sales Tax for Alcohol Initiative — Elections in Massachusetts Federal government Presidential elections 1972 · 2000 · 2004 · 2008 Presidential primaries …   Wikipedia

  • Streamlined Sales Tax Project — Organized in March 2000, the Streamlined Sales Tax Project (SSTP) objective is to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit… …   Wikipedia

  • Sales taxes in the United States — are a tax added onto the price of goods or services that are purchased in the United States. A sales tax is a tax on consumption, which is displayed as a percentage of the sale price. Sales taxes are assessed by every state except Alaska,… …   Wikipedia

  • tax — 1 vt [Medieval Latin taxare to assess for taxation, tax, from Latin, to assess, value, fix] 1: to assess or determine judicially the amount of (costs of an action in court) 2: to levy a tax on tax the corporation tax capital gains tax·er n tax 2 …   Law dictionary

  • Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …   Wikipedia

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