Luxury tax characterization clarifies that taxes similar in nature to luxury tax are included in room charges for expenditure tax. The Board confirms that State-imposed levies characterized as luxury tax are included in the room charges for determining applicability of the Expenditure-tax Act, and that the phrase 'such other taxes' must be construed ejusdem generis to mean only taxes of the same nature as luxury tax.
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Luxury tax characterization clarifies that taxes similar in nature to luxury tax are included in room charges for expenditure tax.
The Board confirms that State-imposed levies characterized as luxury tax are included in the room charges for determining applicability of the Expenditure-tax Act, and that the phrase "such other taxes" must be construed ejusdem generis to mean only taxes of the same nature as luxury tax.
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