Show score of states use sales as measure for revenue twenty ono one states uso use salo sale sas it A measure ot of taxation and alia thus thoro there are 21 varieties of sales tax laws in ili the united states somo some of tho the states run rull to extremes tr ollies in ili onoe ono or moro par particulars tiou and tile tha utah law may bb fairly considered conal dered as aa about tho the a average tho the above summarizes tho the re milts cults of a study of a bales ales tax legislation made maclo in ili the office of the utah tax commission tile the primary purpose of the survey was to ascertain what methods of collection of sales taxes had re ra melved wide approval among the states utah ta ia found to bo be among thu 16 states in which tile the lawre law requires tile the retailer or vendor to collect me tax from the consumer five commonwealths giap thu merchant the legal copti aptton on of paying the sales tax out of his own pocket or passing it on the sales tax token which was devised to assist tile tho merchant lit fit collecting the tax from hla his cus tomer tomar is used tit in nine states including utah in most cases t the he tokens are I 1 in ll 11 denominations of one and five mills colorado uses two mill tokens and imposes nu ilu tax on sales of five cents or loss washington tokens have a value of ono one third of oc a cent and the three per cent tax in that state la id lm on sales of five cents or more in ohio tho the merchant ft a but no receipt la Is for loss less than on one 0 cent the ohio law provides tor for collection of the tax or sales ot nine cents cent or over on oil a nine cent rale sale the sales tax la Is slightly more than 11 per cent of the purchase price in west vest virginia the law specifies cilles that the tax shall bo be collected on six cent purchases and thus the actual I late ate there can run na as high as ag per cent t plus the sales bales tax token said milton twitchell member of the utah coar was adopted in this state as an amendment to the original sales tax law largely at the instance ot of tile the merchants mer chanta themselves especially active in the campaign nipa ign for the change were those retailers whose sales arti are usually in ili small amounts customers at soda fountain for example objected to paying an extra penny on of five tonj ten or fifteen cents but tho the merchant I 1 had to pay at least two per cent whether he had collected any tax or not the tokens wore were adopted to curo cure that ill with such a background for tile the utah law the tax commission fees it has the support of all reputable merchants in upholding those provisions of tile tho act that require the vendor to collect tho the tax it the merchants will nv III unite jn obeying tile the law they urged we shall hear no lie more complaints about tho the racketeer patron who it at la Is said makes it a practice of 0 offering tho the exact change for a purchase and refusing ica using to pay any onlea tax the mor merchant chant who willingly forgets for gota tile sales bales tax causing farre far ac ft a 11 h 0 y a 11 c 0 and trouble to himself and ill hla colleagues in busi business noss Is paying othor other persons taxes and la Is breaking tho the law it would be tar far better for him to procure an amendment to the law it it should bo be amon amended dod all sales tax proceeds cas tire aro denoted by tile the state to the relief of the tha needy and unfortunate once customers realize that fact they rarely object seriously to paying tile the sales tax among the states indiana does not have a sales tax proper but has a gross income tax of JJ per cent the e survey allowed west virginia fins a similar gross income tax and also a two per cent sales tax the state of washing ton Ill imposes Poses a three per cent sales tax and in ili addition a 14 per cent retail occupation tax the sales tax rate Is at three per cent also in california ohio michigan and north carolina some of the states exempt var foul boua cla classes of merchandise especially tho the commoner foods this utah officials bay greatly great ly increases the cost of adain admin administering S t ori the law both tu to the re tallor and to the public as aa represented by the state government |