 a sales tax is a tax paid to a governing body for the sales of certain goods and services. usually laws allow (or require) the seller to collect funds for the tax from the consumer at the point of purchase. laws may allow sellers to itemize the tax separately from the price of the goods or services, or require it to be included in the price (tax-inclusive). the tax amount is usually calculated by applying a percentage rate to the taxable price of a sale. when a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. often laws provide for the exemption of certain goods or services from sales and use tax. ==types== thumb|upright|cash register receipt showing sales tax of 8.5% conventional or retail sales tax are levied on the sale of a good to its final end user, and is charged every time that item is sold retail. sales to businesses who later resell the goods are not charged the tax. a purchaser who is not an end user is usually issued a "resale certificate" by the taxing authority and required to provide the certificate (or its id number) to a seller at the point of purchase, along with a statement that the item is for resale. the tax is otherwise charged on each item sold to purchasers who do not provide such a certificate and who are under the jurisdiction of the taxing authority.purchases for resale maryland state comptroller's website. retrieved 2010-05-19 other types of sales taxes, or similar taxes, include: *manufacturers' sales tax: a tax on sales of tangible personal property by manufacturers and producers *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 usersmanufacturers", wholesale and retail sale taxes *gross receipts taxes, levied on all sales of a business. this tax has been criticized for its "cascading" or "pyramiding" effect, in which an item is taxed more than once as it makes its way from production to final retail sale. *excise taxes, applied to a narrow range of products, such as gasoline or alcohol, u
Sales_taxes