How does rate simplification reduce business administrative expenses?
Answer:  A Streamlined state has one state tax rate, but can have a second (generally lower) state rate in limited circumstances (food and drugs).  Each local jurisdiction has one local rate.  A state or local government may not choose to tax telecommunications services, for example, at one rate and all other items of tangible personal property or taxable services at another rate.  State and local governments must provide ample notice of tax rate changes and changes to local government boundaries