Sales Taxes Payable are based on retail business activities subject to sales taxes. Sales taxes are expressed as a$\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ of the sales price. The $\_\_\_\_\_\_\_\_\_\_\_$ collects the sales tax from the $\_\_\_\_\_\_\_\_\_\_\_$ when the sale occurs and $\_\_\_\_\_\_\_\_\_\_\_\_$ the tax collected to the state$$s department of revenue periodically $($usually monthly$).$