a state or local level tax on the retail sale of specified property or services. It's a percentage of the cost of such. Generally, the purchaser pays the tax, but the seller collects it as an agent for the government. Various taxing jurisdictions allow exemptions for purchases of specified items, maksustab ettevõtlusega tegelevate juriidiliste ja füüsiliste isikute poolt lõpptarbijale müüdud kaupade ja teenuste maksumuse müügihinnas