Hi Tracy,

The sales tax in Texas is based on the retail store location. It is my understanding that although a rate applied at a single store may be for collection of taxes on behalf of many taxing jurisdictions like state, city, county, etc, the same rate would apply to all taxable sales. The sales tax is remitted to the state controller who then distributes the proceeds back to each jusisdiction based on the location of the store. This mean that only one rate is needed even though it may consist of the sum of rates of the individual taxing authorities. Is this different in other states?

At some point I think the sales tax system will require simplification, and there are a number of taxing authorities itching to get there share of the internet economy. Some really simple system would be required to insure that an internet sales tax was uniformly fair across all taxing jusisdictions.

LelandJ.