Wikipedia
Purchase Tax was a tax on 'luxury' goods sold in the UK from 1940 until 1973.
On 21 October 1940, during World War II, Purchase Tax was introduced at a rate of 33% as a tax on sales of "luxury" goods in order to reduce the deemed wastage of raw materials.
At various times the tax was set at different rates depending the government-determined degree of "luxury" of the item.
In preparation for joining the European Economic Community (EU) on 2 April 1973 Purchase Tax was abolished and replaced by Value Added Tax (VAT) at a rate of 10%, shortly to be lowered to 8%.
Usage examples of "purchase tax".
Nobody avoids purchase tax unless they sell in the street and run when the coppers arrive.
I have looked at the price of flowers in the shops - they're dear in the first place, and they carry state tax, entry tax, purchase tax, and what the hostel matron calls GDT, General Discouragement Tax, and goodness knows what else.
I know the manufacturer gets about forty-five bob, but then there's purchase tax and retailer's commission to go on.
But now with income tax and purchase tax 'n every other bloody sort of tax, unless you do a deal now 'n again you can't get to be safe at all.
Nevertheless, it was possible to buy a slave in any town, and their value can be guessed from the purchase tax that was paid on such transactions.
He could get about thirty pounds' purchase tax off the price of one hundred and ninety pounds by delivering it to a ship that would get it over to Canada in ten days.