Indirect business tax

Do indirect business taxes include property taxes and sales taxes paid by households? Or do these taxes only apply to businesses and not to any households.
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  • I read the Version 3 manual and it looks like they are just the taxes paid by businesses.
  • IBT consists of tax and nontax liabilities that are chargeable to business expenses when calculating profit-type incomes and of certain other business liabilities to government agencies that are treated like taxes. Thus, IBT includes taxes on sales, property, and production, but it excludes employer contributions for social insurance and taxes on income.

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