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Home / Tolley's EU and Global VAT /56 United States /Domestic sales and use tax (United States) /Transactions and treatment for sales and use tax purposes (United States) / Retail sales (United States)

Retail sales (United States)

56 United States

Retail sales (United States)

Taxable property and services sold and purchased at retail are generally subject to sales and use tax. A retail sale is defined as a transaction

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Small business exemption (Greece)

Option to tax (New Zealand)

Sweden - VAT submission guide

Administration (Belgium)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Penalties (Bulgaria)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

VAT deregistration (Kenya)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Tour operators margin scheme (Denmark)

Transfer of a business as a going concern (Mexico)

Refunds of GST to non-New Zealand businesses (New Zealand)

Refunds (Belgium)

Zero-rated supplies (Pakistan)

Appendix 52B: VAT exemptions (Turkey)

Netherlands - VAT registration guide

Greece - VAT submission guide

Singapore - VAT registration guide