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Bracket system is a method adopted to collect sales tax based on an index provided for a graduated payment depending upon the purchase price of an item. The purpose of this system is:
1. to avoid having the seller collect a tax less than one cent;
2. to avoid requiring the state to figure the exact amount of tax on each sale;
3. to allow the seller to have a ready means for fixing the tax to be collected; and
4. to allow the state to collect about the right amount of tax.