Local Sales Tax

A sales tax is a consumption tax charged at the point of purchase for certain goods and services. The tax is usually set as a percentage by the government charging the transaction. There is usually a list of exemptions. The tax can be included in the price (tax-inclusive) or added at the point of sale.
Most sales taxes are collected by the seller, who pays the tax over to the government which charges the tax. The economic burden of the tax usually falls on the purchaser, but in some circumstances may fall on the seller. Sales taxes are commonly charged on sales of goods, but many sales taxes are also charged on sales of services. In a highly idealized case, a sales tax would have a high compliance rate, be difficult to avoid, and be simple to calculate and simple to collect.