### Question
What is the definition of sales or use tax?


### Answer
The definition of **sales or use tax** is as follows in *4 U.S.C. § 110*:

> any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable

#### Citation:
  - *4 U.S.C. § 110*
  - Heading: **CHAPTER 4-THE STATES**

