Administering the Sales Tax
» Administering the Sales Tax, Volume 2, Issue 4, 2002
If respondent's state has sales and use tax AND respondent's firm must charge sales and use tax on at least some of its sales.
13. Are your sales BEST characterized as involving lots of transactions at relatively small amounts per transaction such as a diner, or fewer transactions involving large amounts per transaction such as in an auto dealership?
| Response | ||||
|---|---|---|---|---|
| 1 | Many, small | 49 | ||
| 2 | Few, large | 35 | ||
| 3 | Many, large | 6 | ||
| 4 | Few, small | 5 | ||
| 5 | DK/Refuse | 5 | ||
| Total (%) | 100 | |||
| N | 445 | |||
Notes: Forty-nine (49) percent of small employers who must charge sales and use tax on at least some of their sales characterize their sales as lots of transactions in relatively small amounts per transaction (Q#13).
