Question
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
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 LeMond has employees and owns and uses tangible personal property. LeMond has real property only in Wisconsin and logs the following sales:
LeMond Sales | ||||||||
State | Goods |
| Services |
| Total | |||
Arizona | $ | 34,194 |
| $ | 0 |
| $ | 34,194 |
California |
| 110,612 |
|
| 0 |
|
| 110,612 |
Colorado |
| 25,913 |
|
| 356,084 |
|
| 381,997 |
North Carolina |
| 16,721 |
|
| 225,327 |
|
| 242,048 |
Oregon |
| 15,431 |
|
| 0 |
|
| 15,431 |
Wisconsin |
| 241,982 |
|
| 877,441 |
|
| 1,119,423 |
Totals | $ | 444,853 |
| $ | 1,458,852 |
| $ | 1,903,705 |
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 tax must LeMond collect and remit, assuming all of these states, except California, have adopted Wayfair legislation? How much sales tax must LeMond collect and remit in each of the following states? (Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.)
States | Sales and Use Tax |
Arizona | |
California | |
Colorado | |
North Carolina | |
Oregon | |
Wisconsin |
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