Before implementing a new tax system, companies must first formulate a plan to address how the change will affect the company as a whole, who will be involved in the change, who will be affected by the change, and how long the changeover will take. The impact that a transaction tax system has on the company as a whole is often underestimated. Since sales and use taxes affect virtually all financial and business operations, a decision should not be entered into without a thorough plan.