What type of tax is calculated on a per item basis?

The type of tax calculated on a per item basis is known as a sales tax. It is typically applied to the sale of goods and services, where a specific percentage is added to the price of each item sold. This tax is collected by the seller at the point of sale and is remitted to the government. Some jurisdictions may also impose excise taxes on certain items, which are similarly calculated on a per item basis.