23. Taxes that are assessed on the basis of purchases of goods or services and are thus independent of gross income or profits. A. Income B. Property C. Sales D.Excise 24. Taxes that are assessed as a function of gross revenues minus allowable deductions. A. Income B. Property C. Sales D.Excise 25. Taxes are federal taxes assessed as a function of the sale of certain goods or services often considered non necessities and are hence independent of the income or profit of a business. A. Income B. Property C. Sales D.Excise