Sales taxes

Sales taxes

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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