To add to Hart CO's correct answer, the collection of sales tax is a burden on the business. In most cases it is strait forward, but not all.

In one jurisdiction, there was an additional surcharge on desserts except for those that include ice cream. So restaurants, in a certain area, would have to collect and send taxes to a small local government only in that case of someone ordered a dessert that did not include ice cream. I worked for a national chain at the time and there was no way to identify if a dessert included ice cream nor could you use zip code to identify the locations that these laws applied.

If one is to open a retail business one must have a firm grasp of the sales tax laws where one operates.

To add to Hart CO's correct answer, the collection of sales tax is a burden on the business. In most cases it is straightforward, but not all.

In one jurisdiction, there was an additional surcharge on desserts except for those that include ice cream. So restaurants, in a certain area, would have to collect and send taxes to a small local government only in that case of someone ordered a dessert that did not include ice cream. I worked for a national chain at the time and there was no way to identify if a dessert included ice cream nor could you use zip code to identify the locations that these laws applied.

If one is to open a retail business one must have a firm grasp of the sales tax laws where one operates.