Gifts Value of buildings, parks, art collections, etc. 9. direct tax 10. 20. import duties 21. Point out that local government actually includes city and county government. A sales tax may be divided between all three governments.
Students can research to find out how their local sales tax is split.
Ask students how many of them have turned in a return. Ask them if they are familiar with how their parents store tax materials for 5-7 years.