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 state sales and use tax on at least some of its sales AND also charge local sales and use tax(es).
7a. How many local jurisdictions have sales and use taxes that you must collect?
| Response | ||||
|---|---|---|---|---|
| 1 | One | 45 | ||
| 2 | Two | 23 | ||
| 3 | Three | 7 | ||
| 4 | Four or more | 4 | ||
| 5 | DK/Refuse | 21 | ||
| Total (%) | 100 | |||
| N | 192 | |||
Notes: Forty-five (45) percent of small, employing businesses that must collect state sales and use tax must also collect sales and use tax for one local jurisdiction (Q#7a).
