Special Report of the State Tax Commission, Issue 4J.B. Lyon Company, 1931 - Taxation |
Contents
Introduction and Conclusions | 13 |
The Definition of Luxury | 20 |
The Nature and History of Modern Luxury Taxes | 36 |
18 other sections not shown
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Common terms and phrases
administration admissions tax affixed amount annual apply assessed basis bond bottled soft drinks burden carbonic acid Carolina Tax Commission centum cheroots cigarette papers Cigarette Permit cigars commodities Connecticut consumer consumption taxes court Dakota dealer distributor dollars economic estimated evasion excise taxes exempt expenditure expense federal Finance and Taxation firm or corporation fountain drinks fund furnished Furthermore included indirect taxes instance Iowa issued less license tax liquors luxury taxes manufacturer ment month National Education Association North Dakota operating package paid payment penalty period person place of amusement place of business pounds privilege tax purchase retail revenue stamps sales tax seating capacity Section sell social sold South Carolina Tax subject to tax sumptuary syrup tax collections taxes levied taxpayer theaters thereof tickets tion tobacco products tobacco tax law treasurer violation wholesale York