from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. A tax levied on the retail price of merchandise and collected by the retailer.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. A local or state tax imposed as a percentage of the selling price of goods or services payable by the customer. The tax is not recognized as the seller's earnings; the seller only collects the tax and transmits the same to local or state authorities.

from the GNU version of the Collaborative International Dictionary of English

  • n. a tax imposed upon the retail sale of goods or the sale of services, usually collected by the seller at the time of purchase; -- it is typically calculated as a percentage of the price of the object sold, being commonly from 3% to 7% of the base price.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a tax based on the cost of the item purchased and collected directly from the buyer


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