luxury tax

a tax on certain goods or services not considered essential and usually relatively high in price.

1900–05 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Example sentences
The luxury tax on yachts proved that once and for all.
The last four league champions have all paid luxury tax.
The burden is getting lighter: the federal luxury tax on cars will be eliminated at the end of the year.
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