Definition: General sales or turnover taxes

Category: SNA

These include manufacturers’, wholesale and retail sales taxes, purchase taxes, turnover taxes, and so on, but exclude VAT and other systems of deductible taxes (SNA 2008, § 7.96)

These include manufacturers’, wholesale and retail sales taxes, purchase taxes, turnover taxes, and so on, but excluding VAT (SNA 1993, § 7.69) http://ec.europa.eu/eurostat/ramon/statmanuals/files/SNA2008.pdf
Source:
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
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