TB EX Qu. 8-166 During November, Wireless, Inc., makes ... During November, Wireless, Inc., makes a $1,600 credit sale excluding sales tax. The state sales tax rate is 5% and the local sales tax rate is 1.5%. Record sales revenue and sales tax payable. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record sales revenue and sales tax payable. Note: Enter debits before credits