A sales tax is a consumption tax imposed by the government on the sale of goods and services. Levied at the point of sale, it is collected by the retailer, and passed on to the government. Sales tax is an additional amount of money people pay based on a percentage of the selling price of goods and services that are purchased. Most provide specific exemptions, as for certain classes of merchandise or particular groups of customers. Types of sales tax include Retail Transaction, Vendor Privilege, Excise, Use, Value-added, Gross Receipts¸ and Wholesale.