2.

LeMond Incorporated, a Wisconsin corporation, runs bicycle tours in several states. LeMond also has a Wisconsin retail store and an Internet store that ships to out-of-state customers. The bicycle tours operate in Colorado, North Carolina, and Wisconsin where Armstrong has employees and owns and uses tangible personal property. Armstrong has real property only in Wisconsin and logs the following sales:

Armstrong Sales

State Goods Services Total

Arizona $34,194 $0 $34,194

California 110,612 0 110,612

Colorado 23,913 356,084 379,997

North Carolina 16,721 225,327 242,048

Oregon 15,431 0 15,431

Wisconsin 241,982 877,441 1,119,423

Totals $442,853 $1,458,852 $1,901,705

Assume the following tax rates: Arizona (5.6 percent), California (7.75 percent), Colorado (8 percent), North Carolina (6.75 percent), Oregon (8 percent), and Wisconsin (5 percent). How much sales and use tax must LeMond collect and remit?