(17) "sales tax" means that the value added tax which the registered operator billed or collected from a broad purchase of goods or services, in accordance with article. 82/4, paragraph one, and the value added tax which the registered operator is responsible in case of a sale of goods by (d) (e) (f) (f) or (8) or, in the case where the service is provided by (10), but does not include VAT tax according to section 82/4.
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