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.
11. In the last five years, has a state agency audited your sales tax records?
| Response | ||||
|---|---|---|---|---|
| 1 | Yes | 22 | ||
| 2 | No | 75 | ||
| 3 | DK/Refuse | 3 | ||
| Total (%) | 100 | |||
| N | 445 | |||
Notes: Twenty-two (22) percent of small employers who collect sales and use tax on at least part of their sales, report that their sales tax records have been audited by a state agency in the last five years (Q#11).
