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 AND in the last five years respondent overpaid sales taxes and requested a refund or adjustment.
10a. The last time overpayment occurred, was the primary reason for it:?
| Response | ||||
|---|---|---|---|---|
| 1 | Unclaimed deductions for an unfulfilled transaction or bad debts | 18 | ||
| 2 | Taxes paid on an exempt transaction | 13 | ||
| 3 | Clerical error | 54 | ||
| 4 | Other | 6 | ||
| 5 | DK/Refuse | 8 | ||
| Total (%) | 99 | |||
| N | 79 | |||
Notes: Fifty-four (54) percent of small employers' most recent over-payment of sales and use taxes was due to a clerical error (Q#10a).
