What is Sales Tax?

Legal Definition
A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow (or require) the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax.
-- Wikipedia
Legal Definition
The tax that is levied on sales of goods and services that is put on the gross price of a goods or service. It is not a value added tax that is only put on the net increase at each sale point.