» 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).

Think of the local jurisdiction where you have the most sales.

7b. Except for the actual tax rate, does the local sales and use tax have essentially identical, similar, dissimilar, or totally different rules and coverages than your state sales tax?

Notes: Nineteen (19) percent of small employers who are required to collect state and local sales and use taxes report that local rules and coverages of their most prominent local sales and use tax are “identical” for all intents and purposes to those of the state's sales and use tax (Q#7b).