indirect tax

from The American Heritage® Dictionary of the English Language, 5th Edition.

• noun A tax, such as a sales tax or value-added tax, that is levied on goods or services rather than individuals and is ultimately paid by consumers in the form of higher prices.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

• noun a tax levied on goods or services rather than on persons or organizations