Administering the Sales Tax
» Administering the Sales Tax, Volume 2, Issue 4, 2002
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.
15. In the last five years, has a state agency audited your records to determine if you owed any sales and use tax?
| Response | ||||
|---|---|---|---|---|
| 1 | Yes | 15 | ||
| 2 | No | 80 | ||
| 3 | DK/Refuse | 5 | ||
| Total (%) | 100 | |||
| N | 306 | |||
Notes: Fifteen (15) percent of small, employing businesses who are not required to collect sales tax in a state that has a sales and use tax have undergone an audit in the last five years to determine if they owe any sales and use taxes (Q#15).
