Question

Who is responsible for paying the sales and use tax to local government.

How often is the tax bill paid?

Answer 1

sellers /owners of the business are responsible for collecting and paying the tax to the appropriate state and local tax authorities . purchasers are responsible for paying the tax that the sellers must collect and pay .

sales tax is the tax charged on sales , transfer or exchange of taxable items .it is added to the sales price and charged to the end user ( purchaser ). use tax is a compensating tax to the sales tax and does not apply if the sales tax was charged. use tax is  levied upon the use, storage or other consumption of taxable items that has not been subjected to a sales tax.

The frequency of payment of tax bill depends on the volume of sales. In most states tax bill is required to pay monthly if the company have a high volume of sales, but at least quarterly in almost every state .if the volume of sales is low it is permitted to be paid annually .