### Question
How does THE STATES define sales or use tax?


### Answer
Under *4 U.S.C. § 110*, **sales or use tax** is defined as:

> 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**

