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TC 62M, Sales and Use Tax Return for Multiple Places of Business Forms & Publications

TC 62M, Sales and Use Tax Return for Multiple Places of Business Forms & Publications

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okay so what is sales and use tax well in the United States sales and use tax is a state-based tax so States uh their Departments of Revenue um or their state treasury departments uh pass uh tax laws that basically say uh anytime a retailer sells a product to a consumer or enduser that that consumer or end user pays a tax on the purchase transaction of that and the uh seller the retailer has the obligation of collecting that tax and and uh turning that over to the state government so that's called a sales tax and most regions is between five and and 8 uh% of the value of the transaction again collected at the time of sale in addition to the price so if it's a dollar and it's a 6% sales tax you would collect a dollar six from the purchaser 6 cents would be reported uh to the state and some portion of that can be applicable to the uh locality as well um so 5 cents may be a state uh or 5% may be the the state sales tax where 2% is the local sales tax so the uh reta

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