» 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 if the firm can retain a share of its sales tax collections to compensate it for the administrative costs incurred in doing so.

12a. Is the amount more than your costs, the same as your costs, somewhat less than your costs or a lot less than your costs?

Notes: Forty-two (42) percent of small employers who can retain a share of their sales tax collections as compensation for collecting the tax assert that the retained revenues from sales tax collections are “a lot less” than the costs of collecting the tax (Q#12a).