TS4240 User’s Guide 76
Programming Table Tax in the United States
The difference between the starting amounts of each consecutive tax
bracket is called a breakpoint. Every tax table consists of a particular
sequence of breakpoints.
In our Example Tax Worksheet, the difference between .00 and .13 is .13
cents. This 13 is the first breakpoint. The difference between .13 and .32
is .19 cents, which means 19 is the second breakpoint.
The breakpoints continue in a particular sequence through the entire tax
table.
• Using The Worksheet, complete Step B by calculating the breakpoints
based on your state's Retail Tax Chart.
• The sequence of breakpoints is divided into Regular and Irregular
patterns. All tax tables have a pattern of irregular breakpoints that
leads into a repeating pattern of regular breakpoints.
To determine the breakpoint pattern, continue calculating the
breakpoints in Part B until you have found the Regular repeat
breakpoint pattern.
From our example:
Breakpoints 13, 19, 23, 27, 27, 29 are the Irregular breakpoint pattern.
Breakpoints 25, 25, 25, 25 are the Regular repeating breakpoint
pattern.
The Regular repeating breakpoint pattern is a point where you first see
a repetition of one or more numbers, which then add up evenly to 100,
200, 300, and so on. In our programming example, the Regular
breakpoint pattern (25, 25, 25, and 25) adds up to 100.
It is possible that your specific regular breakpoint pattern can never
add up to 100, 200 or 300. For example, your regular breakpoint
pattern may be 33. In this case, make sure you enter at least 4
examples of the regular breakpoint pattern.
Using The Worksheet on page 78, determine the Regular breakpoint
pattern based on your state's Retail Tax Chart.
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