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privilege tax
A privilege tax is a tax levied in exchange for a privilege or license granted to the taxpayer. The fee for registering a motor vehicle is one example of a privilege tax.
Many taxes on businesses are characterized as privilege taxes. For example, Arizona's transaction privilege tax is a gross receipts tax on business. In the 1911 case of ''Flint v. Stone Tracy Co.'', the United States Supreme Court upheld the constitutionality of a corporate income tax, determining that it was an indirect tax on the privilege of doing business as a corporation. 〔(Oxford Companion to the US Supreme Court: Income Tax ), accessed on answers.com, April 30, 2011〕
==References==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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