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.
6. How do you normally distinguish between sales that require the tax to be charged and sales that don’t? Do you:?
| Response | ||||
|---|---|---|---|---|
| 1 | Use pre-programmed cash registers or computers | 41 | ||
| 2 | Rely on personal memory | 11 | ||
| 3 | Reference tax tables or special lists | 10 | ||
| 4 | Rely on marked goods | 0 | ||
| 5 | Know that everything sold is taxable | 22 | ||
| 6 | Some other way | 14 | ||
| 7 | DK/Refuse | 2 | ||
| Total (%) | 100 | |||
| N | 445 | |||
Notes: Forty-one (41) percent of small employers normally use pre-programmed cash registers or computers to differentiate between taxable sales and non-taxable sales (Q#6).
