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purchase tax (H2)<br />A tax levied on a particular sale, often at different rates for different types of goods and services. Persons with a preference for the higher taxed goods suffer discrimination. In the UK, it was replaced by the VALUE-ADDED TAX in 1973.<br /><em>See also:</em> expenditure tax
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<strong>M record</strong> – Modification record, a record type that may be included in unsolicited CommonLine response files, if requested. An “M record” is sent in response files to indicate status updates and changes made by a source other than the school' s CTSF (Change Transaction Send File).
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