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9 . State Sales Tax for Online Purchases. For online purchases, the location of the buyer and the location of the business ( seller )

9. State Sales Tax for Online Purchases. For online purchases, the location of the buyer and the location of the business (seller) determine if state sales tax must be collected at the time of the sale. The rule for collecting sales tax is that if the business has a physical presence in a state, they must collect applicable sales taxes from online customers who reside in that state. Breckenridge Fabrics sells fabric online and has distribution centers in California, Florida, New Jersey, Ohio, and Texas. The file salestax contains sales data on 279 purchases. For each purchase the following are provided: Order Number, Buyer State, Supplier State (state of the distribution center that supplied the goods) and the Sale Amount (in dollars). Also, in the file salestax is a state tax table that gives the applicable sales tax rate for each of the 50 states and the District of Columbia. LO 2,7
a. For each of the 279 purchases, use the XLOOKUP and IF functions to determine if sales tax must be collected and if so, how much. Round the sales tax due to two decimal places using the ROUND function. What is the total amount of state sales taxes collected from these 279 purchases?
b. What proportion of these purchases had to pay sales tax?
c. What is the total amount of these purchases (including any sales tax)?
Data
(Order # Buyer State Supplier State Sale Amount State State Sales Tax Rate)
189 AK TX $90 AL 4.00%
890 AK TX $141 AK 0.00%
375 AK TX $125 AZ 5.60%
641 AL TX $198 AR 6.50%
773 AL TX $113 CA 7.25%
675 AL TX $78 CO 2.90%
297 AL TX $182 CT 6.35%
223 AL TX $198 DC 6.00%
976 AR TX $171 DE 0.00%
155 AR TX $100 FL 6.00%
847 AZ CA $79 GA 4.00%
248 AZ CA $194 HI 4.00%
305 AZ CA $89 ID 6.00%
653 AZ CA $164 IL 6.25%
386 AZ CA $89 IN 7.00%
138 AZ CA $144 IA 6.00%
941 AZ CA $194 KS 6.50%
976 DE NJ $83 KY 6.00%
238 DE NJ $200 LA 4.45%
740 DE NJ $178 ME 5.50%
361 DE NJ $150 MA 6.25%
892 DE NJ $133 MD 6.00%
269 DE NJ $157 MI 6.00%
197 DE NJ $104 MN 6.875%
600 CA CA $170 MS 7.00%
469 CA CA $153 MO 4.225%
459 CA CA $151 MT 0.00%
179 CO CA $140 NC 4.75%
825 CO CA $149 ND 5.00%
477 CO CA $157 NH 0.00%
192 CO CA $111 NJ 6.625%
885 CO CA $158 NM 5.125%
940 CO CA $164 NY 4.00%
570 CT NJ $83 BE 5.50%
792 CT NJ $112 NV 6.85%
364 CT NJ $140 OH 5.75%
794 CT NJ $136 OK 4.50%
554 CT NJ $81 OR 0.00%
740 DC NJ $198 PA 6.00%
115 DC NJ $112 RI 7.00%
774 DC NJ $119 SC 6.00%
313 DC NJ $140 SD 4.50%
489 DC NJ $169 TN 7.00%
747 DC NJ $81 TX 6.25%
329 DE NJ $161 UT 6.10%
744 DE NJ $189 VA 5.30%
279 DE NJ $114 VT 6.00%
916 DE NJ $119 WV 6.00%
666 DE NJ $152 WA 6.50%
155 DE NJ $175 WI 5.00%
638 FL FL $157 WY 4.00%
447 FL FL $136
698 FL FL $95
610 FL FL $194
984 GA FL $93
841 GA FL $87
638 GA FL $111
695 GA FL $176
705 GA FL $181
572 HI CA $92
856 HI CA $158
568 HI CA $135
869 HI CA $84
345 IA OH $157
673 IA OH $127
379 IA OH $194
906 IA OH $84
782 ID OH $193
373 ID OH $75
808 ID OH $134
483 ID OH $179
435 ID OH $186
633 ID OH $129
213 IL OH $133
891 IL OH $162
995 IL OH $194
579 IN OH $123
948 IN OH $158
539 IN OH $199
440 IN OH $170
365 IN OH $174
111 IN OH $106
601 KS TX $123
939 KS TX $143
948 KS TX $176
464 KS TX $87
665 KS TX $150
285 KS TX $189
657 KY OH $179
531 KY OH $120
182 KY OH $81
139 KY OH $89
509 KY OH $90
957 LA TX $139
600 LA TX $118
146 LA TX $107
197 LA TX $85
680 LA TX $192
511 LA TX $132
166 LA TX $97
304 LA TX $188
949 MA NJ $101
624 MA NJ $130
260 MA NJ $175
195 MA NJ $105
622 MA NJ $132
663 MD NJ $75
919 MD NJ $140
344 MD NJ $150
621 MD NJ $151
493 MD NJ $146
761 MD NJ $178
883 MD NJ $88
631 MD NJ $91
739 MD NJ $143
343 ME NJ $196
747 ME NJ $75
806 MI OH $183
318 MI OH $176
652 MI OH $182
275 MN OH $149
262 MN OH $96
690 MN OH $143
282 MN OH $132
953 MN OH $163
351 MO OH $128
638 MO OH $81
368 MO OH $132
291 MO OH $168
295 MO OH $144
790 MO OH $153
977 MO OH $144
852 MO OH $169
193 MS FL $146
545 MS FL $76
471 MS FL $152
756 MS FL $199
758 MS FL $117
884 MS FL $185
450 MT CA $133
450 MT CA $104
224 MT CA

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