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.
10. In the last five years, have you overpaid sales taxes and requested a refund or an adjustment to current taxes?
| Response | ||||
|---|---|---|---|---|
| 1 | Yes | 18 | ||
| 2 | No | 79 | ||
| 3 | DK/Refuse | 4 | ||
| Total (%) | 101 | |||
| N | 445 | |||
Notes: In the last five years, 18 percent of small employers in states with a sales and use tax overpaid taxes and requested a refund or sought an adjustment to current taxes due to the sales tax overpayment (Q#10).
