Sales and gross receipts taxes

{
  "id": "MLC-T-ECS-001714",
  "term": "Sales and gross receipts taxes",
  "field": "Economic statistics",
  "definition": "Taxes, including: \"licenses\" at more than nominal rates, based on volume or value of transfers of goods or services; upon gross receipts, or upon gross income; and related taxes based upon use, storage, production (other than severance of natural resources), importation, or consumption of goods. Dealer discounts of \"commissions\" allowed to merchants for collection of taxes from consumers are excluded. Comprises:\n\n• General sales or gross receipts taxes - Sales or gross receipts taxes which are applicable with only specified exceptions to all types of goods and services, or all gross income, whether at a single rate or at classified rates. Taxes imposed distinctively upon sales or gross receipts from selected commodities, services, or business are reported separately under categories one through eight below.\n\n• Selective sales and gross receipts taxes - Sales and gross receipts taxes imposed on sales of particular commodities or services or gross receipts of particular businesses, separately and apart from the application of general sales and gross receipts taxes.\n\nSpecific selective sales taxes included are shown in categories one through eight below.\n\n• Alcoholic beverages - Selective sales and gross receipts taxes on alcoholic beverages.\n\n• Amusements - Selective sales and gross receipts taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses.\n\n• Insurance - Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross premiums.\n\n• Motor fuels - Selective sales and gross receipts taxes on gasoline, diesel oil, and other fuels used in motor vehicles, including aircraft fuel. Note that any amounts refunded are deducted from gross collections.\n\n• Parimutuels - Taxes measured by amounts wagered at race tracks, including \"breakage\" collected by the government.\n\n• Public utilities - Taxes imposed distinctively on public passenger and freight transportation companies, telephone, telegraph, and light and power companies, and other public utility companies measured by gross receipts, gross earnings, or units of service sold. Taxes levied on such companies on other bases are classified elsewhere in accordance with the nature of the tax.\n\n• Tobacco products - Selective sales and gross receipts taxes on tobacco products, including cigarette tubes and papers.\n\n• Other selective sales and gross receipts taxes - Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated (lubrication oil, fuel other than motor fuel, meals, margarine, cement, etc.).",
  "subject": "Governments",
  "see_also": [
    "Alcoholic beverage taxes",
    "Amusement taxes",
    "License taxes",
    "Motor fuel sales taxes",
    "Public utility taxes",
    "Selective sales and gross receipts taxes",
    "Statistics about Governments",
    "Taxes",
    "Tobacco products sales taxes"
  ],
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/sales-and-gross-receipts-taxes/"
}