Law Dictionary Definitions

1. A tax — usu. in the form of a sales or income tax — earmarked for state, rather than federal or municipal, purposes. [Cases: Taxation 1. C.J.S. Taxation §§ 1–3, 5–6.] 2. A tax levied under a state law. [Blacks Law 8th]

A tax imposed by requiring the purchase of a revenue stamp that must be affixed to a legal document (such as a deed or note) before the document can be recorded. — Also termed documentary-stamp transfer tax. [Cases: Internal Revenue 4390–4409.] [Blacks Law 8th]

See pickup tax [Blacks Law 8th]

A tax imposed as a fixed sum on each article or item of property of a given class or kind without regard to its value. [Blacks Law 8th]

A tax to be applied to the repayment of a public loan. sin tax.An excise tax imposed on goods or activities that are considered harmful or immoral (such as cigarettes, liquor, or gambling). — Also termed repressive tax. Cf. luxury tax. special tax. 1. A tax levied for a unique purpose. 2. A tax (such…

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]