AQ1. Based on what your analysis of estimating what Dillard's should pay based on the estimated combined rate versus the actual amount Dillard's paid, draw two different insights regarding how Dillard's should calculate the amount of sales tax it owes the city, county, and states that it operates in.

AQ2. Recognizing that tax software that provides tax rates based on precise addresses is not inexpensive, and that there is a cost benefit for some companies to rely on these free rates updated monthly by Avalara, what factors would you take under consideration for a company making a decision right now on whether to invest in paid tax software or to use the freely provided rate tables?