Recognizing that its approach is over-inclusive, the Fox Study next attempts to exclude some B2B sales, based in part on a survey the authors conducted of state sales tax personnel, who were asked to estimate the proportion of various categories of B2B sales which might be subject to sales tax. Having conducted the survey, however, the Fox Study concludes that the
results are unreliable, and discards many of the responses in favor of ad hoc corrections based on a subset of the data which more closely match the authors’ a priori expectations.