one commonly misunderstood concept is that of sales tax reporting. All of the following are likely causes for this except:

a. sales tax is collected at the time of sale, right along with regular revenue

b. sales taxes are paid by remitting payment to the sales tax authority, much in the same way other bills are paid

c. Tax preparers who are income tax experts are also trained in sales tax reporting

d. Sales tax varies from locality to locality and can often be managed by the same tax authority as payroll taxes