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A sales tax is a tax on consumption. It is normally a certain percentage that is added onto the price of a good or service that is purchased.
Ideally a sales tax is charged exactly once on any one item. A conventional or retail sales tax attempts to achieve this by charging the tax only on retail transactions, not on businesses buying raw materials for production or finished goods for resale. This prevents so-called tax "cascading," in which an item is taxed more than once as it makes its way from production to final retail sale. A related type of tax is the value-added tax, or VAT. It is a system in which all businesses remit taxes on their sales, but they are also refunded the amount of VAT remitted by their suppliers. In addition to avoiding cascading, under VAT there is no need for government to determine which sales are taxable and which are not, since all sales--retail and wholesale--are taxed.
Most countries in the world have sales taxes or value-added taxes at either the national or local level. Countries in western Europe, especially in Scandinavia have some of the world's highest valued-added taxes. Norway, Denmark, Sweden and Hungary have the highest VATs at 25% although reduced rates are sometimes used. In some countries, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago is 9%, consisting of 5% state, 2.25% city, 0.75% county and 1% regional transportation authority and that in Baton Rouge, Louisiana is 9%, consisting of 4% state and 5% local rate 1.
More on [ Sales tax ]
Sales and Use Tax :: United States
Nassau to cover sales tax shortfall with contingency (Newsday)
Fri, 30 Nov 2007 20:19:28 -0000
Faced with a dip in expected sales tax revenue, Nassau County has decided it will use its $10 million contingency fund for this year to cover the shortfall, officials confirmed Friday.
Sales tax revenue rebounds (Jonesboro Sun)
Fri, 30 Nov 2007 14:36:20 -0000
JONESBORO — Local sales tax revenue, which had been running below projections most of the year, rebounded in November, according to reports provided by Craighead County and Jonesboro officials.
Ark. Gov: Cut to Sales Tax Up in Air (AP via Yahoo! Finance)
Thu, 29 Nov 2007 18:10:01 -0000
Gov. Mike Beebe says he probably won't know until next fall whether the state can afford to eliminate the remainder of its sales tax on groceries, but said it'll be tougher to do without a $1 billion surplus.
Local school superintendents ask for ballot referendum on 1 percent sales tax increase (Marion Daily Republican)
Fri, 30 Nov 2007 08:03:43 -0000
MARION - School superintendents from all five districts in Williamson County attended Wednesday’s meeting of the Williamson County Board to show support for a referendum on the Feb. 5 ballot that would call for a raise in the county sales tax of 1 percent.
Sales Tax Referendum (WIFR Rockford)
Fri, 30 Nov 2007 05:21:18 -0000
The push for a higher sales tax is now heading to Stephenson County.
Councilman: Improving SDFRD May Require Sales Tax Hike (KGTV San Diego)
Fri, 30 Nov 2007 00:10:47 -0000
Improving San Diego's fire department might require a voter approved bond issue or increase in the city's sales tax, a city councilman said Thursday.
My Sales Tax - Audit representation, web based return preparation and sales tax compliance services.
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Associates - Experts at identifying refund opportunities in sales tax GST, PST, employer health tax, payroll taxes, VAT, duty, freight and brokerage.
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Associates - Focussed exclusively on state and local taxation, and how it affects your business.
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Associates - Tax consultanting firm focusing on State and Local sales and use.
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Co. - Audit representation, refunds and sampling analysis. Links to state and local taxing authorities and resources.
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Company, L.L.P. - Texas CPA firm focused solely on state and local tax consulting.
Meta Description: [ peisner johnson and company is a nationwide state sales tax consulting firm made up of former state sales tax auditors who specialize in state sales tax, franchise tax, sales tax audits ]
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Excise Tax Advisors - Creative end-to-end Excise Tax and Sales Tax solutions.
Meta Description: [ Stafford, Chavez and Associates, Inc. A multi-state tax consulting firm specializing in the Sales, Use, and Excise tax area. ]
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Local Tax - Major international accounting and consulting firm.
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Admiral Consulting - A tax solutions provider that helps companies minimize state and local tax obligations and maximize tax recovery through real estate, personal property and sales and use tax assessments.
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Advocate Aircraft Taxation Company - Tax consulting services and planning to lawfully avoid taxes imposed on aircraft purchases and operations.
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Associated Sales Tax Consultants - A professional tax consulting firm dedicated to providing innovative, in-depth solutions to sales and use tax problems.
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Baker, Shore and Associates Ltd. - New York and Canada sales and use tax consultants.
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Brendan Moore - Offers Canadian sales tax management and recovery services to complex Canadian businesses and to foreign companies doing business in Canada. Outlines services and profiles key staff.
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CITTA - Non-income tax consulting benefits described by industry or type of service.
Colonial Tax Compliance Company - Southeastern sales and use tax consulting.
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Cost Segregation Company, LLC. - Consulting in cost segregation, sales use tax studies, property tax studies, and appraisal services.
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Deloitte and Touche, Sales and Use - Major international accounting and consulting firm.
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Grant Thornton LLP, State and Local Tax - Major international accounting and consulting firm.
International Sales Tax Refund Corp. - Worldwide VAT refund claim services for companies incurring travel expenses for accommodations, trade shows, conventions and conferences.
Meta Description: [ VAT (Value Added Tax) Refund specialists: International Sales Tax Refund Corporation provides a worldwide VAT refund claim service to companies doing business abroad. ]
KPMG, State and Local Tax - Major international accounting and consulting firm.
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Kuhler and Associates - Specializing in the recovery of state Sales Use Taxes to Fortune 1000 companies.
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Labhart Miles Consulting Group - Assistance in identifying, quantifying and securing current or retroactive tax benefits to which your company is entitled.
Meta Description: [ A professional services firm specializing in multi-state tax solutions. State and local tax issues, general state tax consulting, nexus reviews, credits and incentives maximization, income tax and sales/use tax planning. ]
National Tax Refund Service - Generate Sales Tax refunds for visitors to Canada.
Meta Description: [ Sales Tax Refund for visitors to Canada. Remboursement de taxes de vente canadiennes pour visiteurs, Reembolso de impuestos a no-residentes ]
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National Tax Service - Tennessee sales and use tax professionals specializing in overpayment recovery.
Pegasus Financial Consultants, LLC - Increases corporate profits by obtaining sales and use tax refunds for companies doing business in the Eastern and Midwestern United States.
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Pepe State Tax Consulting - Florida state sales and use taxes, intangible taxes, documentary stamp taxes, and telecommunication taxes.
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Price Waterhouse Coopers, Sales and Use Taxes - Major international accounting and consulting firm.
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Professional Tax Contracting Services - Sales and Use Tax compliance services including return preparation, and nexus studies.
Roger Alley and Doyle Byrd, CPA - Over 40 years experience as State Sales Tax Auditors with the Tennessee Department of Revenue. Find overpayments of Sales and Use Tax and Franchise Excise Taxes.
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S.A.L.T. Consultants - Specializing in payroll, unemployment and sales and use tax consulting services.
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Sales Tax Advisors, Inc. - Consulting company designed to help businesses in every industry deal effectively with sales use tax issues.
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Sales Tax Group - Consultants with extensive experience in the private and public sector.
Sales Tax Resource Group - California sales tax consulting firm specializing in audit representation, nexus and taxability studies, training, due diligence.
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Sales Tax Specialists Inc - Offers representation, training, and compliance services.
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Sales Tax Specialists, Inc. - Tax consulting firm offering sales and use tax audit representation, training, compliance services, and tax savings strategies.
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State Tax Web - Multistate tax consulting, nexus analysis, research, planning and state tax compliance services.
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Tax Management Services Inc. - Specialists in review and recovery of G.S.T., Provincial taxes and customs duties for US and Canadian clients.
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Tax Partners, LLC - Nation's largest sales and use tax compliance service firm, providing solutions to companies of all sizes nationwide.
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Tax Recovery Services - Specializing in the recovery of overpayments in GST, RST, QST for medium to large organizations.
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Tax Refund Consultants - Tax planning refund experts specializing in reverse tax audits.
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The SALT Group - One of the largest state and local tax advisory companies in the industry.
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Towe and Associates - Sales and use tax consultants in Indiana, Kentucky and Ohio.
Will Yancey, PhD, CPA - Sales and use tax audit statistical sampling expert. Maintains a large accounting and business web directory.
Yetter Consulting Services, Inc. - Focussed exclusively on sales, use and miscellaneous state and local transaction taxes. Home of Sales Tax Institute.
| Mike Gravel - Sales Tax vs Income Tax |
