a tax on sth
11state tax — ➔ tax1 * * * state tax UK US noun [C or U] GOVERNMENT, TAX ► in the US, a tax that you pay to the government of a state rather than to the national government: a state tax on sth »There currently are no state taxes on gambling. »Alabama residents …
12luxury tax — ➔ tax1 * * * luxury tax UK US noun [C or U] TAX ► a tax on expensive goods that are not necessary but are bought for pleasure: a luxury tax on sth »The government is considering imposing a luxury tax on jewellery …
13set sth against sth — Ⅰ. UK US set sth (off) against sth Phrasal Verb with set({{}}/set/ verb (setting, set, set) ► ACCOUNTING to use or record one thing, especially the cost of something, in order to reduce or remove the effect of another: »Costs of new equipment or… …
14set sth off against sth — Ⅰ. UK US set sth (off) against sth Phrasal Verb with set({{}}/set/ verb (setting, set, set) ► ACCOUNTING to use or record one thing, especially the cost of something, in order to reduce or remove the effect of another: »Costs of new equipment or… …
15carry sth back — UK US carry sth back Phrasal Verb with carry({{}}/ˈkæri/ verb [T] ► ACCOUNTING to copy an amount of money on an earlier page or column of an account, or to move it to an earlier accounting period: carry sth back to sth »Companies operating at a… …
16sales tax — noun a tax based on the cost of the item purchased and collected directly from the buyer (Freq. 1) • Syn: ↑nuisance tax • Hypernyms: ↑excise, ↑excise tax * * * noun : a tax on the privilege or freedom of making sales of tangible personal property …
17gross sth up — UK US gross sth up Phrasal Verb with gross({{}}/grəʊs/ verb [T] ► ACCOUNTING to increase an amount by adding something that is not normally included, such as tax: »All costs were grossed up for tax deductions …
18hand sth in — UK US hand sth in Phrasal Verb with hand({{}}/hænd/ verb ► to give something to someone who is in a position of authority: »You have three days left to hand in your completed tax return and to pay any tax you owe. »According to sources, the chief …
19net sth down — UK US net sth down Phrasal Verb with net({{}}/net/ verb [T] ► ACCOUNTING to reduce an amount by subtracting tax and other costs: »In most cases, the interest rate paid will be the tax free rate netted down …
20subject to sth — ► likely to have or experience a particular thing, especially something unpleasant: be subject to a charge/fee/tariff »You may be subject to additional bank charges for currency conversion. »The company could be subject to a hostile takeover.… …
