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Definition: General sales taxes


General sales taxes consist of general sales taxes (excluding VAT) that are payable on imports of goods and services when the goods enter the economic territory or the services are delivered to residents.

This definition is used both in SNA 1993 (§ 7.67) and in SNA 2008 (§ 7.94). United Nations, System of National Accounts (SNA) 1993, United Nations, New York, 1993
European Commission (Eurostat), International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (Statistics Division), World Bank, "System of National Accounts 2008", United Nations, New York, 2009