Definition
Programs that provide information about state and local government taxes that are imposed on the retail sale of goods and services. Sales tax is generally a percentage of the sales price and is collected by the seller or service provider at the point of sale and remitted directly to the state. Also included are programs that provide information about sales tax refunds at state and local levels and sales tax holidays, i.e., specific periods of time during which there is a temporary sales tax exemption on certain items, e.g., merchandise such as clothing, footwear and computer equipment during a sales tax holiday prior to a new school year. Sales tax holidays have only been enacted by some states.
URL Name
DT-8700-7800
Third Level Code
DT-8700
Taxonomy Code
DT-8700.7800
Parent Code
DT-8700
Family Code
D
Second Level Code
DT
Fourth Level Code
DT-8700-7800
Use References
Excise Tax Information, Harmonized Sales Tax Information, Local Sales Tax Information, Sales Tax Holiday Information, Sales Tax Rebate Information, Sales Tax Refund Information, State Sales Tax Information
Publication Status
Online