Taxes on goods and services

"Included in this item are all taxes levied on the production, extraction, sale, transfer, leasing, or delivery of goods and rendering of services. Also included are taxes on the use of goods and on permission to use goods or perform activities. Taxes on goods and services include * Value-added taxes. • General sales taxes, whether levied at manufacturer/ production, wholesale, or retail level. • Single-stage taxes and cumulative multistage taxes, where “stage” refers to stage of production or distribution. • Excises. • Taxes levied on the use of motor vehicles or other goods. • Taxes levied on permission to use goods or perform certain activities. • Taxes on the extraction, processing, or production of minerals and other products." 5.46, GFSM 2001.