wikiHow Glossary of Sales Tax Terms * Sales Tax - A tax imposed by the government on the sale of goods and services. * Taxable Sales - Sales of goods and services subject to sales tax. * Exempt Sales - Sales of goods and services that are not subject to sales tax. * Taxable Amount - The amount of the sale that is subject to sales tax. * Tax Rate - The percentage rate at which sales tax is charged. * Taxable Base - The total amount of taxable sales before any deductions or exemptions. * Use Tax - A tax imposed on purchases made outside of the state where the tax is due, but used within the state. * Nexus - The connection between a business and a state that requires the business to collect and remit sales tax. * Resale Certificate - A certificate that exempts a business from paying sales tax on items purchased for resale. * Sales Tax Permit - A permit that allows a business to collect and remit sales tax to the state. * Streamlined Sales Tax Project (SSTP) - An effort to simplify and standardize sales tax collection across states. * Tax Jurisdiction - A geographic area (such as a city, county, or state) that imposes and collects sales tax. * Sales Tax Exemption - A state or local tax law that exempts certain products or services from being taxed. * Taxable Transaction - Any transaction that is subject to sales tax. * Voluntary Disclosure Agreement (VDA) - An agreement between a business and a state tax authority that allows the business to voluntarily disclose and pay sales tax owed without facing penalties. Page