Question

LeMond Incorporated, a Wisconsin corporation, runs bicycle tours in several states. LeMond also has a Wisconsin retail store and an Internet store that ships to out-of-state customers. The bicycle tours operate in Colorado, North Carolina, and Wisconsin, where LeMond has employees and owns and uses tangible personal property. LeMond has real property only in Wisconsin and logs the following sales:

LeMond Sales
State	Goods			Services			Total
Arizona	$	36,066		$	0		$	36,066
California		114,068			0			114,068
Colorado		27,641			361,700			389,341
North Carolina		18,071			228,117			246,188
Oregon		16,601			0			16,601
Wisconsin		245,366			883,165			1,128,531
Totals	$	457,813		$	1,472,982		$	1,930,795
Assume the following tax rates: Arizona (5.6 percent), California (7.75 percent), Colorado (8 percent), North Carolina (6.75 percent), Oregon (8 percent), and Wisconsin (5 percent). How much sales tax must LeMond collect and remit, assuming all of these states, except California, have adopted Wayfair legislation? (Round your final answers to the nearest whole dollar amount. Leave no answer blank. Enter zero if applicable.) State: Sales and use tax: Arizona California Colorado North Carolina Oregon Wisconsin

Answer 1

LeMond Sales
State	Goods	Services	Total	Applicability	Applicable Rate	Sales Tax amt.(Goods & Seviced Total *App. Rate)
Arizona	36,066	0	36,066	N.A.-<100000		0
California	114,068	0	114,068	N.A.	0%	0
Colorado	27,641	361,700	389,341	Yes >100000	8%	31147
North Carolina	18,071	228,117	246,188	Yes > 100000	6.75%	16618
Oregon	16,601	0	16,601	N.A.-<100000		0
Wisconsin	245,366	883,165	1,128,531	Yes > 100000	5%	56427
Totals	457,813	1,472,982	1,930,795			104192
		Sales tax LeMond must collect and remit=				104192