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A numeric character reference refers to a character by its Universal Character Set/Unicode code point, and a character entity reference refers to a character by a predefined name. A numeric character reference uses the format &#nnnn; or &#xhhhh; where nnnn is the code point in decimal form, and hhhh is the code point in hexadecimal form.
Sales tax is calculated by multiplying the purchase price by the applicable tax rate. The seller collects it at the time of the sale. Use tax is self-assessed by a buyer who has not paid sales tax on a taxable purchase. Unlike the value added tax, a sales tax is imposed only at the retail level.
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