Technically, jurisdictions could try to collect the taxes directly, but they generally lack the infrastructure for it, and it isn't feasible to set it up. Inste

Technically, jurisdictions could try to collect the taxes directly, but they generally lack the infrastructure for it, and it isn't feasible to set it up. Instead, they must play by the state's rules if they want the state to collect for them. Jurisdictions also can't customize exemptions; they can only add an incremental percentage amount to the existing general state sales tax. In general, it's in everyone's best interest to play along.