On rent merchandise or goods or retail sales most of the states imposes sales and use taxes. Businesses that are selling goods on the states that impose sales and use tax, collects excise from the customer(s) and transmit the funds to the government of the particular state as sales tax.
Even, businesses buying goods from out of the state for utilization purpose has to remit use tax to the government of the state as well.
A business that is subjected for paying this tax has to fill up sales and use tax form in order to acknowledge themselves as a tax payer.
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