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.
7. Are any of your sales also subject to a local sales and use tax?
| Response | ||||
|---|---|---|---|---|
| 1 | Yes | 43 | ||
| 2 | No | 54 | ||
| 3 | DK/Refuse | 3 | ||
| Total (%) | 100 | |||
| N | 445 | |||
Notes: Forty-three (43) percent of small, employing businesses in states with a sales and use tax are also subject to a local variant of the tax (Q#7).
