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.
16. Though you don’t collect sales and use tax now, have you had to collect it at some other time within the last five years?
| Response | ||||
|---|---|---|---|---|
| 1 | Yes | 5 | ||
| 2 | No | 94 | ||
| 3 | DK/Refuse | 2 | ||
| Total (%) | 101 | |||
| N | 306 | |||
Notes: Five percent of small, employing businesses that do not collect sales and use tax currently (in a state with a sales and use tax) collected it at some point within the last five years (Q#16).
