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 must charge sales and use tax on at least some of its sales AND respondent believes the tax could be made easier to administer.
Do the following potential administrative difficulties with state sales and use taxes create problems for your business? How about:?
5G. (problems with sales tax) Tax deposits required before invoices are due or bills paid.
Response | ||||
---|---|---|---|---|
1 | A lot | 10 | ||
2 | Some | 22 | ||
3 | A few | 14 | ||
4 | No | 51 | ||
5 | DK/Refuse | 3 | ||
Total (%) | 100 | |||
N | 236 |
Notes: Ten (10) percent of small employers who collect state sales and use taxes and who think sales tax administration can be made easier, indicate that cash flow issues from tax deposits being required before bills are paid create “a lot” of administrative problems (Q#5G).