2014-08-12 13:51:03

The Specifically Selected Goods and Services Tax (Luxury Tax) is only imposed on high-priced new cars. For used car dealers selling high-priced used cars, if the car price is not over 3 million NTD, it is not under the scope of luxury tax. Luxury tax is imposed only on domestic and imported items valued over 3 million NTD, and the items are only taxed once. There will not be any more luxury tax when the high-priced items are later sold.