Sales tax

Sales tax

Taxe sur la vente

Les taxes sur la vente ("sales tax") sont des taxes appliquées notamment aux États-Unis et au Canada. Il s'agit d'un impôt indirect sur la consommation prélevée au point d'achat pour certains biens et services. La taxe est souvent calculée comme un pourcentage du prix final au consommateur et se rajoute au prix ("tax-exclusive", HT) ou s'y trouve déjà intégré ("tax-inclusive", TTC). Elle est à la charge du consommateur final uniquement, tout acheteur intermédiaire doit donc produire un certificat de revente pour s'en dégager et les taxes sur la vente sont prélevées pour tout acheteur qui ne pourrait produire un tel document.

Voir aussi : la taxe sur la valeur ajoutée, majoritaire en Europe.

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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

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  • sales tax — sales ,tax noun count or uncount * a tax that is added to the basic price of something you buy …   Usage of the words and phrases in modern English

  • sales tax — sales taxes N VAR The sales tax on things that you buy is the amount of money that you pay to the national government, or, in the United States, to the local or state government …   English dictionary

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  • sales tax — noun a tax based on the cost of the item purchased and collected directly from the buyer (Freq. 1) • Syn: ↑nuisance tax • Hypernyms: ↑excise, ↑excise tax * * * noun : a tax on the privilege or freedom of making sales of tangible personal property …   Useful english dictionary

  • sales tax — A percentage tax on the selling price of goods and services. Bloomberg Financial Dictionary * * * sales tax sales tax ➔ tax1 * * * sales tax UK US noun [C or U] COMMERCE, TAX ► in some countries and in some US states, a tax that you pay when you… …   Financial and business terms

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