taxable

Subject or liable to taxation.

Allowable according to law, as certain costs or disbursements of an action in court.

A person or thing subject to taxation; especially, a person subject to a poll-tax.

Capable of being taxed; liable by law to the assessment of taxes.

That may be legally charged by a court against the plaintiff of defendant in a suit.

subject to taxation.

Something on which tax must be paid.

(of goods or funds) subject to taxation