2. http://www.cartoonstock.com/directory/s/sales_tax.asp cartoon # rma0162

3.  A tax on whiskey enacted in 1791 was unpopular with farmers.

4. A tax imposed on the sale of goods is depicted on the walls of ancient Egyptian tombs, which have been dated as far back as 2000 BC.

5. The first sales tax was enacted in Kentucky and Mississippi in 1930.

6.  By 1940 at least 30 states had a sales tax.  Currently 45 of the 50 states levy a sales and use tax against purchases.  The five states that do not have a sales tax.

7. Largest source of revenue for state governments.

8.  The Tax Foundation estimates the average American household pays $3190 in income taxes per year.

9. Higher burden on low income families They spend a greater percentage of their income on tangible items which are taxed.

10.  Currently we do not pay tax on internet purchases.  What effects does that have on brick and mortar businesses or click and mortar?  Should online purchases be taxed?

11. Many businesses are closing because they are losing sales to internet businesses. Generally less overhead.

12.  The Streamlines Sales Tax Project  Trying to start taxing mail order and internet sales.

13.  Interesting facts:

14. Recently in New York sales tax was eliminated for clothing and shoes under $110. How do you think this affects business? Is everyone happy about it?

15.  Anticipated increase in sales vs. additional paperwork.

16. In 2010 California had the highest sales tax in the United States. In 2009 the tax rate in the city of Pico Rivera had a combined tax rate of 10.75%.

17.  Crazy laws, coffee is not taxed if it is for take-out.

18. Federal and state excise taxes are levied on gasoline. Resident of California is taxed 3 times.

19.  These states provides one tax free weekend per year.

20. When you see a “NO TAX DAY” how does that work? Are there forgiveness periods for sales in California?

21.  There are some states which do not exempt food from sales taxes.

22. People used to buy their cars in Oregon where there is no sales tax and then bring them into California.

23.  Textbooks for college students only are not taxed.

24. Delaware has no sales tax but does impose a tax on businesses.

25.  Purchases of $500 or more is subject to a 6% Fur Clothing Tax.

26. If the purchaser is from another state, businesses do not charge tax if item is being mailed to that state.

27.  Clothing and shoes are not taxed but eating at a salad bar is taxed.

28. .5% discount for businesses who pay their state taxes early.

29. The price of the item includes the tax.

30. Even if you earn/win free items you are required to pay the tax.