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A tax imposed on the value of oil, gas, timber, or other natural resources extracted from the earth. [Cases: Logs and Logging 4; Mines and Minerals 87. C.J.S. Logs and Logging § 26; Mines and Minerals §§ 334, 373–374.] [Blacks Law 8th]

A tax imposed on persons who sell services, usu. computed as a percentage of net cost of the tangible personal property (e.g., materials and goods) transferred as an incident to the sale. [Cases: Taxation 1237. C.J.S. Taxation § 2018.] [Blacks Law 8th]

The social-security tax imposed on the net earnings of a self-employed person. [Cases: Internal Revenue 4381. C.J.S. Internal Revenue §§ 579–580, 582; Social Security and Public Welfare § 33.] [Blacks Law 8th]

“While the term ‘sales tax’ encompasses a large variety of levies, the term often refers to the ‘retail sales tax,’ where the tax is separately stated and collected on a transaction-by-transaction basis from the consumer; although the economic burden of the sales tax falls upon the consumer, the seller has the statutory duty to collect…

A tax imposed on the sale of goods and services, usu. measured as a percentage of their price. — Also termed retail sales tax. See flat tax. [Cases: Taxation 1201.1–1345. C.J.S. Indians § 131; Steam§ 4; Taxation §§ 1990–2071.] [Blacks Law 8th]

A tax structured so that the effective tax rate decreases as the tax base increases. • With this type of tax, the percentage of income paid in taxes decreases as the taxpayer’s income increases. A flat tax (such as the typical sales tax) is usu. considered regressive — despite its constant rate — because it…

.A tax levied on the owner of property (esp. real property), usu. based on the property’s value. • Local governments often impose property taxes to finance school districts,municipal projects, and the like. — Also termed (specif.) land tax. Cf. income tax; EXCISE. [Cases: Taxation 57–111. C.J.S. Taxation §§ 4, 79–168, 283, 1671–1672, 1674, 1681–1692.] proportional…

A tax on the privilege of carrying on a business or occupation for which a license or franchise is required. [Cases: Licenses 1. C.J.S. Architects § 8; Licenses §§ 2–4.] progressive tax.A tax structured so that the effective tax rate increases more than proportionately as the tax base increases, or so that an exemption remains…

A state tax paid by an insurer on premiums paid by the insured. [Cases: Taxation 140. C.J.S. Taxation §§ 217–218.] [Blacks Law 8th]

A fixed tax levied on each person within a jurisdiction. • The 24th Amendment prohibits the federal and state governments from imposing poll taxes as a condition for voting. — Also termed per capita tax; capitation tax; capitation; head tax. [Cases: Elections 83; Taxation 106. C.J.S. Elections § 29; Taxation §§ 1671–1672.] [Blacks Law 8th]