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Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers; Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users [3] Gross receipts taxes, levied on all sales of a ...
NADA monitors federal legislation affecting dealership operations and vehicle sales, including taxes, trade agreements, automobile and highway safety, and environmental regulations such as fuel efficiency and emissions, [5] and publishes forecasts and reports about industry trends.
Sales taxes, including those imposed by local governments, are generally administered at the state level. States imposing sales tax either impose the tax on retail sellers, such as with Transaction Privilege Tax in Arizona, [3] or impose it on retail buyers and require sellers to collect it. In either case, the seller files returns and remits ...
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There are different ad valorem taxes and they are based in some cases on the ownership of real assets ( i.e. property tax), or alternatively they can be "transactional taxes": example is a sales tax. Property taxes usually are determined and collected with annual incidence, while transactional taxes take places at the time when the transaction ...
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A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is often compared to a sales tax ; the difference is that a gross receipts tax is levied upon the seller of goods or services, while a sales tax is nominally levied upon the buyer (although both are ...
Taxes and proposals for such taxes include: FairTax (U.S.A.), a proposal to replace most existing nationally levied taxes with a single retail sales tax; nationally levied consumer value-added tax (VAT) Value-added tax (United Kingdom) nationally levied consumer goods and services tax (GST) Goods and Services Tax (Australia) Goods and Services ...