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 AND respondent believes the tax could be made easier to administer.
4. What is the ONE most important step the state could take that would simplify administration of the state sales and use tax for you? (Open)
| Response | ||||
|---|---|---|---|---|
| 1 | Tax rates more consistent/uniform | 11 | ||
| 2 | Items taxed more consistent/uniform - definitions of taxable items | 7 | ||
| 3 | Exempt fewer people/organizations from taxation | 1 | ||
| 4 | Change payment schedule | 7 | ||
| 5 | Eliminate/revise "intended use" | 8 | ||
| 6 | Reduce record-keeping | 2 | ||
| 7 | Eliminate it | 6 | ||
| 8 | Online capacity/software | 6 | ||
| 9 | Simplify | 8 | ||
| 10 | Other | 15 | ||
| 11 | DK/Refuse | 29 | ||
| Total (%) | 100 | |||
| N | 236 | |||
Notes: Eleven (11) percent of small employers who must charge the tax and think it could be made easier to administer, suggest that making the tax rates more consistent or uniform would simplify administration (Q#4).
