Sales taxes are typically a geographic boundary and a product inclusion/exclusion list. The addition of “seller’s annual revenue” may not fit within existing le

Sales taxes are typically a geographic boundary and a product inclusion/exclusion list. The addition of “seller’s annual revenue” may not fit within existing legal definitions (I haven’t checked), and I expect that naming it a “corporate tax” serves various marketing purposes (both for the headline’s author, and for the proposal’s authors).