Which of the following is an accurate statement about SUTA tax? Answer: A. Every state designates a taxable earnings threshold below which SUTA tax is not levied. B. SUTA tax paid by an employer is typically less than FUTA tax paid for the same period. C. SUTA tax rates differ from one employer to another but do not change from year to year. D. The SUTA tax rate is based in part on the number of layoffs that an employer has experienced.