Wholesale Sales Tax

GPTKB entity

Statements (17)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:alternativeTo gptkb:Value_Added_Tax
Retail Sales Tax
gptkbp:appliesTo Wholesale transactions
gptkbp:canBeCascading Yes
gptkbp:commonIn Some countries
https://www.w3.org/2000/01/rdf-schema#label Wholesale Sales Tax
gptkbp:leviedBy gptkb:government
gptkbp:notableCollection Wholesalers
gptkbp:notPaidBy Retail consumers
gptkbp:pays Wholesalers
gptkbp:purpose Revenue generation
gptkbp:rateType Percentage of sale value
gptkbp:replacedBy Value Added Tax in many countries
gptkbp:taxStatus Value of goods sold at wholesale
gptkbp:bfsParent gptkb:Introduction_of_GST_in_Australia
gptkbp:bfsLayer 7