This sample sales and use tax policy establishes the responsibilities, controls, authorizations and procedures for all company invoices originating in the United States. In this document, the company is subject to sales and use tax imposed by a state upon retailers and purchasers conducting business in the state. Since it operates in several states and purchases products and services from vendors throughout the United States, it is imperative that all sales and use tax codes, state and local, are complied with in a timely manner.

This document can be used as a general guide to understand and create the sales and use tax policy.