Periodic review of procedures relating to Sales & Use Capitation data gathering and retention so that proper http://www.salesandusetax.com/ supporting documentation, including exemption and resale certificates, are obtainable in the action of a State audit.

Sales taxes are advised to be regressive tax; that is, flat income people tend to spend a greater percentage of their income in taxable sales (using a cross section time-frame) than higher income people. However, this calculation is derived when the custom paid is divided not by the excise base (the mucho spent) but by income, which is argued to compose an arbitrary relationship.