[Verse 1]
When you buy something at the store today
There's a tax that might come into play
Sales tax on the goods you take away
But some items get to skip and say "no way"
Food and medicine often get a break
While luxury items more money they'll take
Each state decides what rules they'll make
For taxable transactions that are at stake
[Chorus]
Sales and use tax, learn the way
Origin or destination, where you pay
Marketplace laws are here to stay
Streamlined systems light the way
Tax holidays give you a break
Use these rules for goodness sake
Sales and use tax every day
Remember how the systems play
[Verse 2]
Origin-based means the seller's location
Determines the tax across the nation
But destination-based, here's the situation
Tax follows where you take your acquisition
If you buy online from another state
Use tax ensures the government won't wait
You owe the tax at your local rate
When sales tax wasn't charged at the gate
[Chorus]
Sales and use tax, learn the way
Origin or destination, where you pay
Marketplace laws are here to stay
Streamlined systems light the way
Tax holidays give you a break
Use these rules for goodness sake
Sales and use tax every day
Remember how the systems play
[Bridge]
Amazon, eBay, platforms facilitate
Now they collect tax, no need to wait
Marketplace facilitator laws regulate
Making compliance much less intricate
Back-to-school time, tax-free shopping spree
Computers and clothes, temporarily free
States offer incentives, can't you see
Economic stimulus for you and me
[Verse 3]
Streamlined Sales Tax Project came along
To harmonize rules that once went wrong
Simplified systems, uniform and strong
Making compliance easier all day long
Registration, returns, and definitions too
Standardized forms for me and you
Technology helps us muddle through
Multi-state commerce with a cleaner view
[Chorus]
Sales and use tax, learn the way
Origin or destination, where you pay
Marketplace laws are here to stay
Streamlined systems light the way
Tax holidays give you a break
Use these rules for goodness sake
Sales and use tax every day
Remember how the systems play
[Outro]
From the corner store to online shopping
These tax rules keep the revenue hopping
Learn them well, there's no stopping
Sales and use tax knowledge you're swapping