Administering the Sales Tax
» Administering the Sales Tax, Volume 2, Issue 4, 2002
If respondent's state has sales and use tax AND if 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.
Do the following potential administrative difficulties with state sales and use taxes create problems for your business? How about:?
5F. (problems with sales tax) Maintenance of special records such as resale or exemption certificates.
| Response | ||||
|---|---|---|---|---|
| 1 | A lot | 14 | ||
| 2 | Some | 31 | ||
| 3 | A few | 17 | ||
| 4 | No | 37 | ||
| 5 | DK/Refuse | 1 | ||
| Total (%) | 100 | |||
| N | 236 | |||
Notes: Fourteen (14) percent of small employers who collect state sales and use taxes and who think sales tax administration can be made easier, indicate that maintenance of special records creates “a lot” of administrative problems (Q#5F).
