sales or use tax

(b) The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable.

Source

4 USC § 110(b)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 4) of this section.

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