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A sales tax is a consumption tax charged at the point of purchase for certain goods and services. Each locality has different rates and exemptions. The revenues from such taxes are usually used to fund various government and public service budgets.

There are also various "special" sales taxes. For example, in Georgia there is Special-purpose local-option sales tax (SPLOST). It is used to fund public works projects.

Refer to the Wikipedia article for more information.

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