Administering the Sales Tax
» Administering the Sales Tax, Volume 2, Issue 4, 2002
If respondent's state has sales and use tax AND respondent's firm must charge sales and use tax on at least some of its sales.
2. Which best describes ADMINISTRATION of your state’s sales and use tax?
| Response | Small employers directly affected | All small, employing businesses/Small employers | ||
|---|---|---|---|---|
| 1 | A serious business problem | 4 | 2 | |
| 2 | A continuing hassle | 23 | 14 | |
| 3 | Occasional difficulties | 7 | 4 | |
| 4 | A minor annoyance | 25 | 14 | |
| 5 | No real problems | 39 | 23 | |
| 6 | Not affected | 42 | ||
| 7 | DK/Refuse | 1 | 1 | |
| Total (%) | 99 | 100 | ||
| N | 445 | 751 | ||
Notes: Four percent of small employers who are directly affected by the state sales and use tax term its administration a “serious business problem” (Q#2). Two percent of small employers term administration of the state sales and use tax a "serious business problem" (Q#2).
