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It explains the scorecard’s objectivity and scoring methodology, including exemptions for business inputs, taxation of software and digital products, simplification and uniformity, centralized administration, fair sales tax processes, reasonable tax payment/credit administration, fair audit and refund procedures, and other implementation issues.",{"@graph":14,"@context":71},[15,34,54],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/the-best-and-worst-of-state-sales-tax-systems-december-2022/639595/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":48,"encodingFormat":47,"isAccessibleForFree":49,"interactionStatistic":50},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/the-best-and-worst-of-state-sales-tax-systems-december-2022/639595.png","ImageObject",300,407,{"name":42,"@type":43},"Dusta123","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-22",true,{"@type":51,"interactionType":52,"userInteractionCount":4},"InteractionCounter",{"@type":53},"ViewAction",{"@type":55,"mainEntity":56},"FAQPage",[57,63,67],{"name":58,"@type":59,"acceptedAnswer":60},"What is the focus of COST’s 2022 Sales Tax Scorecard?","Question",{"text":61,"@type":62},"It evaluates state sales tax systems using a scorecard aimed at sales tax simplification, uniformity, and the exemption of business inputs.","Answer",{"name":64,"@type":59,"acceptedAnswer":65},"How does the report separate top and bottom states?",{"text":66,"@type":62},"It grades states using a scoring system across multiple administration categories, then presents a summary chart to identify the best and worst performers.",{"name":68,"@type":59,"acceptedAnswer":69},"Which business-related areas are included in the scoring categories?",{"text":70,"@type":62},"The score covers exemptions for business inputs and taxation of software and digital products, along with broader administrative and procedural criteria like fairness and uniformity.","https://schema.org",{"og:url":32,"og:type":73,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":75,"canonical":32},"index,follow",{"doc_id":77,"site_id":7},639595,1792704516,{"code":4,"msg":80,"data":81},"success",[82,86,90,94,99,104,109,113,118,121,125],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":83,"show_sort_weight":84,"slug":85},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":87,"show_sort_weight":88,"slug":89},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},"Exam",70,"exam",{"id":95,"doc_module":4,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},5,"Comic",60,"comic",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},6,"Technology",50,"technology",{"id":105,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},7,"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},8,30,"research-report",{"id":114,"doc_module":4,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},9,"Religion & Spirituality",20,"religion-spirituality",{"id":116,"doc_module":4,"doc_module_name":25,"category_name":119,"show_sort_weight":116,"slug":120},"World Cup","world-cup",{"id":122,"doc_module":4,"doc_module_name":25,"category_name":123,"show_sort_weight":122,"slug":124},10,"Lifestyle","lifestyle",{"id":126,"doc_module":4,"doc_module_name":25,"category_name":127,"show_sort_weight":95,"slug":128},19,"General","general",{"code":4,"msg":80,"data":130},{"doc_id":77,"user_id":131,"nickname":42,"user_avatar":132,"doc_module":4,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":133,"file_id":134,"file_url":135,"file_type":136,"file_size":137,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":138,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":78,"read_time":143},962093541925,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","THE BEST AND WORST OF STATE SALES TAX SYSTEMS  \nDECEMBER 2022  \nKarl Frieden, COST, Fred Nicely, COST, and Priya D. Nair1  \nTABLE OF CONTENTS  \nExecutive Summary ..................................................... 2  \nSeparating the Top from the Bottom States............ 2  \nIntroduction to COST .................................................. 3  \nGrading the Sales Tax States ....................................... 3  \nObjectivity of the Scorecard ......................................... 4  \nSummary Grading Chart............................................... 4  \nScoring System .............................................................. 5  \nDetails of Sales Tax Administration Categories........... 6  \nExemptions for Business Inputs ............................. 6  \nTaxation of Software and Digital Products............. 9  \nSales Tax Simplification and Uniformity............... 13  \nCentralized Sales Tax Administration.................... 16  \nFair Sales Tax Processes ........................................ 18  \nReasonable Tax Payment/Credit Administration .. 22  \nFair Audit and Refund Procedures........................ 25  \nOther Issues........................................................... 27  \nScoring System Explanation ...................................... 27  \nScorecard Questions as Initially Presented to Taxpayers, Practitioners & Government Officials ..... 32  \nExemptions for Business Inputs ........................... 32  \nTaxation of Software and Digital Products .......... 32  \nSales Tax Simplification and Uniformity............... 32  \nCentralized Sales Tax Administration.................... 33  \nFair Sales Tax Process ........................................... 33  \nReasonable Tax Payment/Credit Administration .. 33  \nFair Audit and Refund Procedures........................ 33  \nOther Issues........................................................... 34  \nEndnotes .................................................................... 35  \nCombined Sales Tax ................................................... 37  \nAlabama ................................................................. 37  \nAlaska .................................................................... 38  \nArizona................................................................... 39  \nArkansas ................................................................ 40  \nCalifornia ............................................................... 41  \nColorado ................................................................ 42  \nConnecticut ............................................................ 43  \nDistrict of Columbia .............................................. 44  \nFlorida.................................................................... 45  \nGeorgia .................................................................. 46  \nHawaii .................................................................... 47  \nIdaho...................................................................... 48  \nIllinois .................................................................... 49  \nIndiana ................................................................... 50  \nIowa ....................................................................... 51  \nKansas .................................................................... 52  \nKentucky ................................................................ 53  \nLouisiana................................................................ 54  \nMaine ..................................................................... 55  \nMaryland ................................................................ 56  \nMassachussets........................................................ 57  \nMichigan ................................................................ 58  \nMinnesota .............................................................. 59  \nMississippi ............................................................. 60  \nMissouri ............","cbCainv8EplypxRf","https://ap.wps.com/l/cbCainv8EplypxRf","pdf",8433696,84,"English","# Executive Summary\n## Separating the Top from the Bottom States\n## Introduction to COST\n## Grading the Sales Tax States\n## Objectivity of the Scorecard\n# Scoring System\n## Summary Grading Chart\n## Details of Sales Tax Administration Categories\n## Exemptions for Business Inputs\n## Taxation of Software and Digital Products\n## Sales Tax Simplification and Uniformity\n## Centralized Sales Tax Administration\n## Fair Sales Tax Processes\n## Reasonable Tax Payment/Credit Administration\n## Fair Audit and Refund Procedures\n## Other Issues\n# Combined Sales Tax\n## Alabama\n## Alaska\n## Arizona\n## Arkansas\n## California\n## Colorado\n## Connecticut\n## District of Columbia\n## Florida\n## Georgia\n## Hawaii\n## Idaho\n## Illinois\n## Indiana\n## Iowa\n## Kansas\n## Kentucky\n## Louisiana\n## Maine\n## Maryland\n## Massachussets\n## Michigan\n## Minnesota\n## Mississippi\n## Missouri\n## Nebraska\n## Nevada\n## New Jersey\n## New Mexico\n## New York\n## North Carolina\n## North Dakota\n## Ohio\n## Oklahoma\n## Pennsylvania\n## Rhode Island\n## South Carolina\n## South Dakota\n## Tennessee\n## Texas\n## Utah\n## Vermont\n## Virginia\n## Washington\n## West Virginia\n## Wisconsin\n## Wyoming","[{\"question\":\"What is the focus of COST’s 2022 Sales Tax Scorecard?\",\"answer\":\"It evaluates state sales tax systems using a scorecard aimed at sales tax simplification, uniformity, and the exemption of business inputs.\"},{\"question\":\"How does the report separate top and bottom states?\",\"answer\":\"It grades states using a scoring system across multiple administration categories, then presents a summary chart to identify the best and worst performers.\"},{\"question\":\"Which business-related areas are included in the scoring categories?\",\"answer\":\"The score covers exemptions for business inputs and taxation of software and digital products, along with broader administrative and procedural criteria like fairness and uniformity.\"}]","THE BEST AND WORST OF STATE SALES TAX SYSTEMS - December 2022 | PDF",212]