general sales tax
(B)The term “general sales tax” means a tax imposed at one rate with respect to the sale at retail of a broad range of classes of items. (C)In the case of items of food, clothing, medical supplies, and motor vehicles— (i)the fact that the tax does not apply with respect to some or all of such items shall not be taken into account in determining whether the tax applies with respect to a broad range of classes of items, and (ii)the fact that the rate of tax applicable with respect to some or all of such items is lower than the general rate of tax shall not be taken into account in determining whether the tax is imposed at one rate. (D)Except in the case of a lower rate of tax applicable with respect to an item described in subparagraph (C), no deduction shall be allowed under this paragraph for any general sales tax imposed with respect to an item at a rate other than the general rate of tax.