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 is located in a state that has a sales and use tax BUT is not required to charge it on any of its sales.
14. Are your sales exempt from sales and use taxes PRIMARILY because they are:
| Response | ||||
|---|---|---|---|---|
| 1 | Goods or services sold outside the United States | 0 | ||
| 2 | Goods or services sold outside your state | 4 | ||
| 3 | Sales to governments or non-profits | 3 | ||
| 4 | Exempt services | 54 | ||
| 5 | Sales to "non-end-users" such as another business | 18 | ||
| 6 | Other | 14 | ||
| 7 | DK/Refuse | 7 | ||
| Total (%) | 100 | |||
| N | 306 | |||
Notes: Fifty-four (54) percent of small, employing businesses that are located in states that have a sales and use tax, do not collect any tax because their sales are exempt services (Q#14).
