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47.41
Retail sale of computers, peripheral units and software in specialised stores
- retail sale of computers - retail sale of computer peripheral equipment - retail sale of video game consoles - retail sale of non-customised software, including video games
- Name
- Retail sale of computers, peripheral units and software in specialised stores
- Sector
- G - Wholesale and retail trade; repair of motor vehicles and motorcycles
Lump-sum tax
Check lump-sum tax conditionsTrade is usually not accepted for lump-sum taxation, but exceptions may apply for kiosks, trailers, or similar movable/prefabricated units.
Usually includes
- retail sale of computers
- retail sale of computer peripheral equipment
- retail sale of video game consoles
- retail sale of non-customised software, including video games
Usually excludes
- retail sale of blank tapes and disks, see 47.63