Sales taxes
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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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Catégories : Taxe sur la consommation | Fiscalité américaine
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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
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