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.
10b. Was it very difficult, somewhat difficult, not too difficult, or not at all difficult to obtain the requested refund or adjustment?
| Response | ||||
|---|---|---|---|---|
| 1 | Very difficult | 7 | ||
| 2 | Somewhat difficult | 40 | ||
| 3 | Not too difficult | 17 | ||
| 4 | Not at all difficult | 31 | ||
| 5 | DK/Refuse | 5 | ||
| Total (%) | 100 | |||
| N | 79 | |||
Notes: Seven percent of small employers who experienced a sales and use tax overpayment in the last five years and asked for a refund or adjustment report that their most recent requested refund/adjustment was “very” difficult to get (Q#10b).
