Cash register receipt showing sales tax

A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale.

A portion of the sale may be exempt from the calculation of tax, because sales tax laws usually contain a list of exemptions. Laws governing the tax may require it to be included in the price (tax-inclusive) or added to the price at the point of sale.

Most sales taxes are collected from the buyer by the seller, who remits the tax to a government agency. Sales taxes are commonly charged on sales of goods, but many sales taxes are also charged on sales of services. Advantages that a sales tax generally has over other forms of taxation are that it is difficult to avoid, and simple to calculate and collect.

History[link]

Early examples[link]

A tax imposed on the sale of goods is depicted on the walls of ancient Egyptian tombs, which have been dated as far back as 2000 BC. These paintings describe the collection of tax for specific commodities, such as cooking oil.^[1]

Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus, Greece in 415 BC.^[2] Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes; the responsibility was delegated to the highest bidder, a practice known as tax farming.^[3]

The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold).^[4] The Roman sales tax was later reduced to a half percent (ducentesima) by Tiberius, then abolished completely by Caligula.^[5]

In the United States[link]

Although the United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794.

Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during the Civil War that they functioned collectively as a general sales tax.^[1]

The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Only five states currently do not have general sales taxes: Alaska, Delaware, New Hampshire, Montana and Oregon.^[1]

The 2010 health care reform law imposed a 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service.^[6][7]

In Canada[link]

Types of sales tax[link]

A conventional or retail sales tax is charged only on the sale of an item to its final end user. To achieve this, a purchaser who is not an end user is usually required to provide the seller with a "resale certificate", which states that the seller is purchasing an item to resell it. The tax is charged on each item sold to purchasers who do not provide such a certificate.^[8][9]

Other types of sales taxes, or similar taxes, include:

• Gross receipts taxes, levied on all sales of a business. This tax has been criticized for its "cascading" or "pyramiding" effect, in which an item is taxed more than once as it makes its way from production to final retail sale.^[10]
• Excise taxes, applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than the retail seller.^[11]
• Use tax, imposed directly on the consumer of goods purchased without sales tax, generally items purchased from a vendor in another state and delivered to the purchaser by mail or common carrier. Use taxes are commonly imposed by states with a sales tax, but are difficult to enforce on consumers, except for large items such as automobiles and boats.^[12]
• Securities turnover excise tax, a tax on the trade of securities.^[13]
• Value added taxes, in which tax is charged on all sales, thus avoiding the need for a system of resale certificates. Tax cascading is avoided by applying the tax only to the difference ("value added") between the price paid by the first purchaser and the price paid by each subsequent purchaser of the same item.^[14]
• FairTax, a proposed federal sales tax, intended to replace the U.S. federal income tax.^[15]
• Turnover tax, similar to a sales tax, but applied to intermediate and possibly capital goods as an indirect tax.^[16]

Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county or city government levels. Countries in Western Europe, especially in Scandinavia have some of the world's highest valued-added taxes. Norway, Denmark and Sweden have higher VATs at 25%, Hungary has the highest at 27%,^[17][18] although reduced rates are used in some cases, as for groceries, art, books and newspapers.^[19]

In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County), IL is 10.25%—consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%).^[20]

For Baton Rouge, Louisiana, the tax is 9%, consisting of 4% state and 5% local rate.^[21]

In California, sales taxes are made up of various state, county and city taxes. The state tax is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail." ^[22] Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California) the consumer is required to pay a "use tax" which is identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property." ^[23] Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out of state purchase of automobiles, in which case use tax is collected by the state as part of registering the vehicle in California.

The trend has been for conventional sales taxes to be replaced by more broadly based value added taxes. Value added taxes provide an estimated 20 percent of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes.^[24]

Effects[link]

Sales taxes are often seen as good tax systems for economic growth, savings, and investment. Economists at the Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth.^[25]

Some people consider sales taxes to be regressive; that is, they believe that the tax imposes a greater burden on low-income families than wealthy families. However, it has been suggested that any regressive effect of a sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines.^[26]

Enforcement of tax on remote sales[link]

In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales".^[27] As e-commerce sales have grown in recent years, noncompliance with use tax has had a growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $20.4 billion. Uncollected use tax on remote sales was projected to run as high as $54.8 billion for 2011.^[28]

Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus, within a state, the vendor cannot be required to collect tax for that state.^[27] This limitation was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois. An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota.^[28]

The Internet Tax Freedom Act of 1998 established a commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms".^[28]

In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010.^[29] This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because the 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes.^[30]

Sales tax avoidance[link]

Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax avoidance often includes the following:

• Designing invoices to reduce the taxable portion of a sale transaction. In Maryland, for example, a delivery charge is exempt from the tax when stated separately from handling and other taxable charges.^[31]
• New facilities. Jurisdictions with no sales tax or broad exemptions for certain types of business operations would be an obvious consideration in selecting a site for a new manufacturing plant, warehouse or administrative office.^[32]
• Delivery location. For a businesses operating in several jurisdictions, choosing the best location in which to take delivery can reduce or eliminate the sales tax liability. This is particularly important for an item to be sold or used in another jurisdiction with a lower tax rate or an exemption for that item. Businesses should consider whether a temporary storage exemption applies to merchandise initially accepted in a jurisdiction with a higher tax rate.^[33]
• Review of company purchases to determine whether tax was paid in error for equipment and supplies qualifying for exemptions, especially in jurisdictions with broad manufacturing exemptions. Some jurisdictions allow refunds as long as three or even four years after the tax was paid.^[34]
• Periodic review of record-keeping procedures related to sales and use tax. Proper supporting detail, including exemption and resale certificates, invoices and other records must be available to defend the company in the event of a sales and use tax audit. Without proper documentation, a seller can be held liable for tax not collected from a buyer.^[8]

In the United States, online retailers who have no physical presence in a given state can ship goods to customers there without collecting that state's sales tax, because as of 2011, there is no federal sales tax. Amazon.com has been criticized for not collecting sales tax, and has intentionally disaffiliated itself from businesses in certain states to continue doing so legally.

See also[link]

• Sales taxes in Canada
• Sales taxes in the United States
• Goods and Services Tax (Australia)
• Sales Tax Audit
• Consumption tax
• Excise tax
• Turnover tax
• Value added tax
• FairTax
• Streamlined Sales Tax Project

References[link]

The examples and perspective in this article may not represent a worldwide view of the subject. Please improve this article and discuss the issue on the talk page. (July 2010)

This article needs additional citations for verification. Please help improve this article by adding citations to reliable sources. Unsourced material may be challenged and removed. (April 2008)

This section lacks a single coherent topic. Please help improve this section by rewording sentences or removing irrelevant information. Specific concerns may appear on the talk page. (July 2010)

It has been suggested that account manager be merged into this article or section. (Discuss) Proposed since August 2010.

A beach salesman showing necklaces to a tourist in Mexico

A sale is the act of selling a product or service in return for money or other compensation.^[1] It is an act of completion of a commercial activity.

The seller' or salesperson – the provider of the goods or services – completes a sale in response to an acquisition or to an appropriation^{[disambiguation needed ][citation needed]} or to a request. There follows the passing of title (property or ownership) in the item, and the application and due settlement of a price, the obligation for which arises due to the seller's requirement to pass ownership. Ideally, a seller agrees upon a price at which he willingly parts with ownership of or any claim upon the item. The purchaser, though a party to the sale, does not execute the sale, only the seller does that. To be precise the sale completes prior to the payment and gives rise to the obligation of payment. If the seller completes the first two above stages (consent and passing ownership) of the sale prior to settlement of the price, the sale remains valid and gives rise to an obligation to pay.

Sales techniques[link]

A sale can take place through:^[2]

• Direct sales, involving person to person contact
• Pro forma sales
• Agency-based
  • Sales agents (for example in real estate or in manufacturing)
  • Sales outsourcing through direct branded representation
  • Transaction sales
  • Consultative sales
  • Complex sales
  • Consignment
  • Telemarketing or telesales
  • Retail or consumer
• Traveling salesman
  • Door-to-door methods
  • hawking
• Request for proposal – An invitation for suppliers, through a bidding process, to submit a proposal on a specific product or service. An RFP usually represents part of a complex sales process, also known as "enterprise sales".
• Business-to-business – Business-to-business ("B2B") sales are much more relationship-based owing to the lack of emotional attachment^{[citation needed]} to the products in question. Industrial/professional sales involves selling from one business to another
• Electronic
  • Web – Business-to-business ("B2B") and business-to-consumer ("B2C")
  • Electronic Data Interchange (EDI) – A set of standard for structuring information to be electronically exchanged between and within businesses
• Indirect, human-mediated but with indirect contact
  • Mail-order
  • vending machine
• Sales methods:
  • Selling technique
  • Consultative selling
  • Sales enablement
  • Solution selling
  • Conceptual Selling
  • Strategic Selling
  • Transactional Selling
  • Sales Negotiation
  • Reverse Selling
  • Paint-the-Picture
  • The take away
  • Sales Habits
  • Relationship Selling

Sales agents[link]

Agents in the sales process can represent either of two parties in the sales process; for example:

1. Sales broker or Seller agency or seller agent: This is a traditional role where the salesman represents a person or company on the selling end of a deal.
2. Buyers broker or Buyer brokerage: This is where the salesman represents the consumer making the purchase. This is most often applied in large transactions.
3. Disclosed dual agent:This is where the salesman represents both parties in the sale and acts as a mediator for the transaction. The role of the salesman here is to oversee that both parties receive an honest and fair deal, and is responsible to both.
4. Transaction broker: This is where the salesperson represent neither party but handles the transaction only. The seller owes no responsibility to either party getting a fair or honest deal, just that all of the papers are handled properly.
5. Sales outsourcing involves direct branded representation where the sales representatives are recruited, hired, and managed by an external entity but hold quotas, represent themselves as the brand of the client, and report all activities (through their own sales management channels) back to the client. It is akin to a virtual extension of a sales force (see sales outsourcing).
6. Sales managers: qualified and talented^{[peacock term]} sales managers aim to implement various sales strategies and management techniques in order to facilitate improved profits and increased sales volume. They are also responsible for coordinating the sales and marketing department as well as oversight concerning the fair and honest execution of the sales process by their agents.
7. Salesmen: The primary function of professional sales is to generate and close leads, educate prospects, fill needs and satisfy wants of consumers appropriately, and therefore turn prospective customers into actual ones. Questioning – to understand a customer's goal and requirements relevant to the product – and the creation of a valuable solution by communicating the necessary information that encourages a buyer to achieve their goal at an economic cost comprise the functions of the salesperson or of the sales engine (for example, the Internet, a vending machine, etc.). A good salesman should never mis-sell or over-evaluate the customer's requirements.

[edit] Inside sales vs. Outside sales

Since the advent of the telephone, a distinction has been made^{[citation needed]} between "inside sales" and "outside sales" although it is generally agreed that those terms have no hard-and-fast definition.^[3] In the United States, the Fair Labor Standards Act defines outside sales representatives as "employees [who] sell their employer's products, services, or facilities to customers away from their employer's place(s) of business, in general, either at the customer's place of business or by selling door-to-door at the customer's home" while defining those who work "from the employer's location" as inside sales.^[4] Inside sales generally involves attempting to close business primarily over the phone via cold calling or telemarketing, while outside sales (or "field" sales) will usually involve initial phone work to book sales calls at the potential buyer's location to attempt to close the deal in person. Some companies have an inside sales department that works with outside representatives and book their appointments for them. Inside sales sometimes refers to upselling to existing customers.

The relationships between sales and marketing[link]

Marketing and sales differ greatly, but have the same goal. Marketing improves the selling environment and plays a very important role in sales. If the marketing department generates a list of potential customers, that can benefit sales. A marketing department in an organization has the goal increasing the number of interactions between potential customers and the organization. Achieving this goal may involve the sales team using promotional techniques such as advertising, sales promotion, publicity, and public relations, creating new sales channels, or creating new products (new product development), among other things. It can also include bringing the potential customer to visit the organization's website(s) for more information, or to contact the organization for more information, or to interact with the organization via social media such as Twitter, Facebook and blogs.

The relatively new^[when?] field of sales process engineering views "sales" as the output of a larger system, not just as the output of one department. The larger system includes many functional areas within an organization. From this perspective, "sales" and "marketing" (among others, such as "customer service") label for a number of processes whose inputs and outputs supply one another to varying degrees. In this context, improving an "output" (such as sales) involves studying and improving the broader sales process, as in any system, since the component functional areas interact and are interdependent.^[5]

Most large corporations structure their marketing departments in a similar fashion to sales departments^{[citation needed]} and the managers of these teams must coordinate efforts in order to drive profits and business success. For example, an "inbound" focused campaign seeks to drive more customers "through the door", giving the sales department a better chance of selling their product to the consumer. A good marketing program would address any potential downsides as well.

The sales department would aim to improve the interaction between the customer and the sales facility or mechanism (example, web site) and/or salesperson. Sales management would break down the selling process and then increase the effectiveness of the discrete processes as well as the interaction between processes. For example, in many out-bound sales environments, the typical process includes out-bound calling, the sales pitch, handling objections, opportunity identification, and the close. Each step of the process has sales-related issues, skills, and training needs, as well as marketing solutions to improve each discrete step, as well as the whole process.

One further common complication of marketing involves the inability to measure results for a great deal of marketing initiatives. In essence, many marketing and advertising executives often lose sight of the objective of sales/revenue/profit, as they focus on establishing a creative/innovative program, without concern for the top or bottom lines - a fundamental pitfall of marketing for marketing's sake.

Many companies find it challenging to get marketing and sales on the same page.^{[citation needed]} The two departments, although different in nature, handle very similar concepts and have to work together for sales to be successful. Building a good relationship between the two that encourages communication can be the key to success - even in a down economy.^[6]

Marketing potentially negates the need for sales[link]

Some sales authors and consultants contend that an expertly planned and executed marketing strategy may negate the need for outside sales entirely. They suggest that by effectively bringing more customers "through the door" and enticing them into contact, sales organizations can dramatically improve their results, efficiency, profitability, and allow salespeople to provide a drastically higher level of customer service and satisfaction, instead of spending the majority of their working hours searching for someone to sell to.^[7]

Industrial marketing[link]

The idea that marketing can potentially eliminate the need for sales people depends entirely on context. For example, this may be possible in some B2C situations; however, for many B2B transactions (for example, those involving industrial organizations) this is mostly impossible.^{[citation needed]} Another dimension is the value of the goods being sold. Fast-moving consumer-goods (FMCG) require no sales people at the point of sale to get them to jump off the supermarket shelf and into the customer's trolley. However, the purchase of large mining equipment worth millions of dollars will require a sales person to manage the sales process - particularly in the face of competitors.

Sales and marketing alignment and integration[link]

Another area of discussion involves the need for alignment and integration between corporate sales and marketing functions. According to a report from the Chief Marketing Officer (CMO) Council, only 40 percent of companies have formal programs, systems or processes in place to align and integrate the two critical functions.

Traditionally, these two functions, as referenced above, have operated separately, left in siloed areas of tactical responsibility. Glen Petersen’s book The Profit Maximization Paradox^[8] sees the changes in the competitive landscape between the 1950s and the time of writing as so dramatic that the complexity of choice, price and opportunities for the customer forced this seemingly simple and integrated relationship between sales and marketing to change forever. Petersen goes on to highlight that salespeople spend approximately 40 percent of their time preparing customer-facing deliverables while leveraging less than 50 percent of the materials created by marketing, adding to perceptions that marketing is out of touch with the customer and that sales is resistant to messaging and strategy.

See also[link]

Look up sale in Wiktionary, the free dictionary.

• buzzword
• Choice architecture
• Customer service
• Demand chain
• Point of sale
• Retailing
• Sales (accounting)
• Sales Effectiveness
• Sales Incentive Plan
• Sales process engineering
• Sales management
• Sales territory
• Sales variance
• Selling
• Trade
• Transaction
• Vendor

References[link]

Wikimedia Commons has media related to: Salesmen

Mike Huckabee
Mike Huckabee in February 2012.
44th Governor of Arkansas
In office July 15, 1996 – January 8, 2007
Lieutenant	Winthrop Paul Rockefeller
Preceded by	Jim Guy Tucker
Succeeded by	Mike Beebe
12th Lieutenant Governor of Arkansas
In office November 20, 1993 – July 15, 1996
Governor	Jim Guy Tucker
Preceded by	Jim Guy Tucker
Succeeded by	Winthrop Paul Rockefeller
Chairman of the National Governors Association
In office 2005–2006
Preceded by	Mark Warner
Succeeded by	Janet Napolitano
Personal details
Born	Michael Dale Huckabee (1955-08-24) August 24, 1955 (age 56) Hope, Arkansas, United States
Nationality	American
Political party	Republican
Spouse(s)	Janet Huckabee[1]
Children	John Mark, David, and Sarah
Residence	Santa Rosa Beach, Florida[2]
Alma mater	Ouachita Baptist University
Profession	Politician, Author, Public Speaker, & ordained Minister
Religion	Southern Baptist[3]
Signature
Website	www.mikehuckabee.com

Michael Dale "Mike" Huckabee (born August 24, 1955) is an American politician who served as the 44th Governor of Arkansas from 1996 to 2007.^[4][5] He was a candidate in the 2008 United States Republican presidential primaries, finishing second in delegate count and third in both popular vote and number of states won (behind both John McCain and Mitt Romney).^[6] He won the Iowa Republican caucuses. Huckabee exited the race as McCain became the presumptive Republican nominee after winning the delegate-rich winner-take-all states of Florida, California, and New York.^[7]

Huckabee is the author of several best selling books, an ordained Southern Baptist^[8] minister, musician and a public speaker. He is also an ABC Radio political commentator.^[9] He and his wife, Janet, have been married for over 37 years and have three grown children: John Mark, David, and Sarah. Janet Huckabee was an unsuccessful candidate for Arkansas Secretary of State in 2002.

Huckabee currently hosts the Fox News Channel talk show Huckabee.^[10] Starting April 2, 2012 he will host The Mike Huckabee Show from noon until 3 pm weekdays for Cumulus Media Networks.^[11]

Early life[link]

Huckabee was born in Hope, Arkansas,^[12] to Mae (née Elder; 1925–1999) and Dorsey Wiles Huckabee (1923–1996), conservative Southern Democrats. He has cited his working-class upbringing as the reason for his de-centralized populist conservative political views;^[13] his father worked as a fireman and mechanic, and his mother worked as a clerk at a gas company.^[14]

His first job, at 14, was working at a radio station where he read the news and weather.^[15] He was elected Governor of Arkansas by his chapter of the American Legion-sponsored Boys State program in 1972^[12] and is a Hugh O'Brian Youth Leadership Foundation alumnus. He was student council vice president at Hope High School during the 1971–72 school year. He was student council president at Hope High School during the 1972–1973 school year.^[16] He has one sister, Mrs. Pat Harris, a middle school teacher.^[17]

Huckabee married his wife Janet on May 25, 1974.^[17] He graduated magna cum laude from Ouachita Baptist University, completing his bachelor's degree in Religion in 2½ years before attending Southwestern Baptist Theological Seminary in Fort Worth, Texas. He dropped out of the seminary after one year in order to take a job in Christian broadcasting.^[18][19][20]

Pastoral career[link]

At 21, Huckabee was a staffer for James Robison, a television evangelist.^[16] Robison commented, "His convictions shape his character and his character will shape his policies. His whole life has been shaped by moral absolutes."^[16] Huckabee has stated, "Politics are totally directed by worldview. That's why when people say, 'We ought to separate politics from religion,' I say to separate the two is absolutely impossible". Prior to his political career, Huckabee served as pastor at Immanuel Baptist Church in Pine Bluff, Arkansas from 1980 to 1986 and the Beech Street Baptist Church in Texarkana from 1986 to 1992. In both Texarkana and Pine Bluff Huckabee started 24-hour television stations "where he produced documentaries and hosted a program called Positive Alternatives.^[12] He encouraged the all-white Immanuel Baptist Church to accept black members in the mid 1980s.^[16][21] He served as president of a religion-oriented television station. In 1989 Huckabee ran against the Rev. Dr. Ronnie Floyd of Springdale for the presidency of the Arkansas Baptist State Convention.^[22] Huckabee won and served as president from 1989 to 1991.

Early political career[link]

In 1992, in Huckabee's first political race, he lost to incumbent Senator and conservative Democrat Dale Bumpers, receiving 40 percent of the vote in the general election.^[23] That same election saw Arkansas Governor Bill Clinton ascend to the Presidency, making Lieutenant Governor Jim Guy Tucker the new Governor. In 1993, Republican state chairman Asa Hutchinson urged Huckabee to run in the special election for lieutenant governor held on July 27. Realizing his loss came among key conservative Democrats, Huckabee ran a decidedly conservative campaign appealing to several important conservative groups such as the Council of Conservative Citizens (CofCC). In the subsequent general election, he defeated Nate Coulter, who had been Bumpers' campaign manager the previous year,^[24] 51–49 percent.^[12] Huckabee became only the second Republican since Reconstruction to serve as Arkansas lieutenant governor, the first having been Maurice Britt from 1967 to 1971.

In his autobiography From Hope to Higher Ground, Huckabee recalled the chilly reception that he received from the Arkansas Democratic establishment on his election as lieutenant governor:

"The doors to my office were spitefully nailed shut from the inside, office furniture and equipment were removed, and the budget spent down to almost nothing prior to our arriving. After fifty-nine days of public outcry, the doors were finally opened for me to occupy the actual office I had been elected to hold two months earlier."^[25]

Dick Morris, who had previously worked for Bill Clinton, advised Huckabee on his races in 1993, 1994 and 1998.^[26] Huckabee commented that Morris was a "personal friend".^[26] A newspaper article reported on Huckabee's 1993 win: "Morris said the mistake Republicans always make is that they are too much of a country club set. What we wanted to do was run a progressive campaign that would appeal to all Arkansans.'"^[26] Morris elaborated, "So we opened the campaign with ads that characterized Mike as more of a moderate whose values were the same as those of other Arkansans."^[26] Consequently, he abandoned his earlier support for the CofCC when in April 1994 following an adverse media campaign against the CofCC, Huckabee withdrew from a speaking engagement before their national convention. He repeated the accusations made by various media and left-wing organizations such as the Southern Poverty Law Center recalling his past association with the CofCC saying, "I will not participate in any program that has racist overtones. I've spent a lifetime fighting [against] racism and anti-Semitism."^[27]

In 1994, Huckabee was re-elected to a full term as lieutenant governor, beating Democratic candidate Charlie Cole Chaffin with nearly 59 percent of the vote.^[28] However, the amount of money spent by Huckabee on the campaign gave cause to accusations of possible corruption. In subsequent investigations it was revealed that while Lieutenant Governor, Huckabee accepted $71,500 in speaking fees and traveling expenses from a nonprofit group, Action America. R. J. Reynolds was the group's largest contributor.^[21]

In October 1995, David Pryor announced that he was retiring from the United States Senate. Huckabee then announced he was running for the open seat and moved well ahead in the polls.^[12] He won the Republican nomination unopposed.^[29]

During his campaign, Huckabee opposed in December then-Governor Tucker's plan for a constitutional convention.^[30] The plan was defeated by voters, 80–20 percent, in a special election. In January 1996, Huckabee campaigned in televised ads paid for by the Republican National Committee and the Arkansas Republican Party against a highway referendum. Tucker supported the referendum, which included tax increases and a bond program, to improve 1,300 miles (2,100 km) of highway.^[31] On the referendum, the bond question, which included a sales tax increase and a gas tax increase, lost 87–13 percent. A second question, a five-cent increase on diesel tax, lost 86–14 percent.^[31][32] Huckabee also opposed Tucker's plan for school consolidation.^[32]

In May 1996, Tucker, involved in the Whitewater scandal, was convicted "on one count of arranging nearly $3 million in fraudulent loans" and he promised to resign by July 15.^[12] Huckabee then announced he would quit the Senate race and instead fill the unexpired term of Tucker.^[29]

Governor of Arkansas[link]

In 1996, incumbent Democratic governor Jim Guy Tucker was convicted of fraud. The Arkansas Constitution, like nearly all state constitutions in the United States, does not allow convicted felons to hold office, so Tucker was forced to resign. However, Tucker, insisting he had a strong case for appeal,^[33] rescinded his resignation as Huckabee was preparing to be sworn in on July 15. Within a few hours, Tucker reinstated his resignation after Huckabee threatened to initiate impeachment proceedings against Tucker.^[16] Huckabee was sworn in as Governor of Arkansas on July 15, 1996. In November 1998, Huckabee was elected to a full four-year term by defeating retired Colonel Gene McVay in the primary and Jonesboro attorney Bill Bristow in the general election, becoming the state's third elected Republican Governor since Reconstruction. In November 2002, Huckabee was reelected to his second four-year term by defeating State Treasurer Jimmie Lou Fisher, garnering 53 percent of the vote. By the end of his term, Huckabee owned the third-longest tenure of any Arkansas Governor. Only Democrats Orval Faubus, who served six consecutive two-year terms (1955–1967), and Bill Clinton, who served 11 years, 11 months (1979–1981; 1983–1992), had longer tenures.

Huckabee said that his experience as a minister afforded him special insight in being governor:

"My experience dealing every day with real people who were genuinely affected by policies created by government gave me a deep understanding of the fragility of the human spirit and vulnerability of so many families who struggled from week to week. I was in the ICU at 2 a.m. with families faced with the decision to disconnect a respirator on their loved one; I counseled fifteen-year-old pregnant girls who were afraid to tell their parents about their condition; I spent hours hearing the grief of women who had been physically and emotionally clobbered by an abusive husband; I saw the anguish in the faces of an elderly couple when their declining health forced them to sell their home, give up their independence, and move into a long-term-care facility; I listened to countless young couples pour out their souls as they struggled to get their marriages into survival mode when confronted with overextended debt . . . "^[34]

Post-governorship[link]

2008 presidential election campaign[link]

Huckabee announced his run for the White House on Meet the Press on January 28, 2007.^[35]

At the August 11 Iowa Straw Poll, Huckabee took second place with 2,587 votes, roughly 18 percent, splitting the conservative Republican party votes amongst other candidates.^[36] Huckabee spent $57.98 per vote in the Straw Poll, which is the lowest among the top three finishers.^[37] Huckabee drew attention with an unconventional ad featuring Chuck Norris.^[38] In a later ad Huckabee wished voters a merry Christmas, and said that "what really matters is the celebration of the birth of Christ."^[39] In a replay of his past speeches to other conservative Christian organizations such as the CofCC, some critics accused him being right-wing Christian, and it appeared he might back-pedal as he did with the CofCC. However, rather than repudiate his speech he merely denied it was politically incorrect.^[40][41] This lack of defense of his issues before conservative and Christian organizations caused several media outlets to pursue his past speeches. One such questioning asked Huckabee to deny or defend his position regarding America being a historically Christian Nation. According to the Associated Press, on NBC's Meet The Press on December 31, 2007, Huckabee "stood by" a 1998 comment in which he said, "I hope we answer the alarm clock and take this nation back for Christ." Huckabee told NBC that his comment was not politically incorrect and was "appropriate to be said to a gathering of Southern Baptists."^[42] Huckabee has credited God with some of his political success.^[43]

On January 3, 2008, Huckabee won the Iowa Republican caucuses, receiving 34% of the electorate and 17 delegates, compared to the 25% of Mitt Romney who finished second, receiving 12 delegates, Fred Thompson who came in third place and received three delegates, John McCain who came in fourth place and received three delegates and Ron Paul who came in fifth place and received two delegates.

On January 8, 2008, Huckabee finished in third place in the New Hampshire primary, behind John McCain in first place, and Mitt Romney who finished second, with Huckabee receiving one more delegate for a total of 18 delegates, gained via elections, and 21 total delegates, versus 30 total (24 via elections) for Romney, and 10 for McCain (all via elections).

On January 15, 2008, Huckabee finished in third place in the Michigan Republican primary, 2008, behind John McCain in second place, Mitt Romney who finished first and ahead of Ron Paul who finished in fourth place.^[44][45]

On January 19, 2008, Huckabee finished in second place in the South Carolina Republican primary, 2008, behind John McCain who finished first and ahead of Fred Thompson who finished third.^[46]

Mike Huckabee giving his concession speech after the 2008 South Carolina Presidential Primary in Columbia, SC.

On January 29, 2008, Huckabee finished in fourth place in the Florida primary, behind Rudy Giuliani in third, Mitt Romney in second, and John McCain in first place.

On February 5, 2008, Huckabee won the first contest of "Super Tuesday", the West Virginia GOP state convention, but only after the McCain campaign provided their delegates thereby giving Huckabee 52% of the electorate to Mitt Romney's 47%.^[47] Backers of rival John McCain said they threw Huckabee their support to prevent Mitt Romney from capturing the winner-take-all GOP state convention vote.^[48] Subsequently, despite his past repudiation of the CofCC, in a nominee list which included liberal Republicans such as McCain and moderate Republicans such as Romney, Huckabee remained the most conservative nominee in the context.^{[citation needed]} Consequently, he also registered victories in Alabama, Arkansas, Georgia and Tennessee on Super Tuesday, bringing his delegate count up to 156, compared to 689 for Republican party front-runner John McCain.^[49]

On February 9, 2008, Huckabee won the first election following Super Tuesday, by winning 60% of the vote in the Kansas Republican Caucuses.^[50] This was also the first contest to be held without Mitt Romney, who was said to be splitting the conservative vote with Huckabee and some pundits suggested it was the reason for Huckabee's landslide victory.^[51] Huckabee also won the Louisiana Republican Primary with 44% of the vote to John McCain's 43% in second. Although Huckabee won the primary he was not awarded any delegates, because of the state party rules that state a candidate must pass the 50% threshold to receive the state's pledged delegates.^[52]

On March 4, 2008, Huckabee withdrew from seeking the candidacy as it became apparent he would lose in Texas, where he had hoped to win and that John McCain would get the 1191 delegates required to win the Republican nomination.

After the presidential campaign[link]

Even though Huckabee had signed a television contract and a book deal with a pressing deadline, he was mentioned by most to be on then-presumptive Republican presidential nominee John McCain's short list for his Vice Presidential running mate. Huckabee was eventually passed over for Sarah Palin. The late pundit Tim Russert even referred to Huckabee as "Vice President Huckabee" several times when he appeared on Meet The Press on May 18, 2008.^[53]

Former President Bill Clinton has praised Huckabee and stated that he is a rising star in the Republican Party. Clinton and Huckabee have collaborated on initiatives such as the fight against childhood obesity.^[54][55] Former Tennessee Republican Party Chairman and Huckabee's former campaign manager Chip Saltsman has called governor Huckabee, "The most successful failed presidential candidate in the history of our country."^[56]

In December 2008, Huckabee became an Honorary Member of Tau Kappa Epsilon fraternity.^[57]

Books[link]

Since the campaign Huckabee has published, Do The Right Thing: Inside the Movement That's Bringing Common Sense Back to America (released on November 18, 2008) which became a New York Times Best Seller^[58] and "A Simple Christmas" (November 3, 2009), a non-political book.

Commentator[link]

On June 12, 2008, Fox News announced it was hiring Huckabee as a political commentator and regular contributor to their 2008 American presidential election coverage, in their New York election headquarters.^[10]

Huckabee filled in for Paul Harvey in July 2008.^[59] A few months later, he signed a deal with ABC Radio Networks (now Cumulus Media Networks) to carry a daily commentary, The Huckabee Report, beginning in January 2009.^[60] After Harvey's death his show replaced Harvey's broadcasts.^[61]

Huckabee hosts a weekend show, Huckabee, on Fox News Channel, which premiered Saturday September 27, 2008, at 8 PM EST.

On April 2, 2012, Huckabee is scheduled to launch a long-form daily talk show on Cumulus Media Networks, who provide the call-in guests. The show, which is targeted at second-tier broadcast stations, will feature long-form interviews and discussions, and will air in the noon to 3 p.m. time slot, directly opposite the market leader in talk radio, The Rush Limbaugh Show.^[62]

Reports of staged caller on The Huckabee Show[link]

The very first caller to the The Huckabee Show was "Mike from San Fransisco", who was actually Mike McVay – Senior Vice President of Programming at Cumulus Media Networks; McVay's identity and affiliation with The Huckabee Show was not disclosed to listeners while McVay praised Huckabee's new radio show across national airwaves, this according to an April 10, 2012 article by Jeffrey Lord.^[63] Mike McVay's call to The Huckabee Show was received just seconds after the phone number for The Huckabee Show was given to listeners for the first time.

Before publishing his article in the American Spectator, Jeffrey Lord e-mailed McVay asking why he didn't identify himself as a Cumulus executive and if Mike Huckabee knew Mike was actually Mike from the network? Lord received no response from McVay. Lord then e-mailed executives Lew and John Dickey at Cumulus Media; Lord inquired about the wisdom of using a staged questioner and asked if Huckabee knew it was Mike McVay calling. John replied as follows:

Jeff:

Thanks for listening to the show. To your question a colleague in the companywas excited about the new show and arranged to call in with the first questionwithout Governor Huckabee's knowledge. When I learned of this I began the process of reminding my colleagues in the company that we should reserve air-time for our listeners and refrain from calling in to our own shows.

John.^[64]

Cumulus Media Networks did not respond if Huckabee recognized the voice of McVay, also no response whose idea it was to stage the first caller on The Huckabee Show, also no response if this call from McVay compromises the honest reputation of Mike Huckabee. The actions of McVay, Huckabee, and Cumulus have raised questions of honesty and authenticity from the onset of Huckabee's radio talk show.^[65]

Clemency controversies[link]

As governor, Huckabee commuted and accepted recommendations for pardon for twice as many sentences as his three predecessors combined; in total: 1,033 prisoners.^[66] Twelve of those had previously been convicted of murder.^[67] Huckabee’s pardons and commutations became an issue during the 2008 Republican Primary, with most of the controversy focusing on Wayne Dumond.^[68][69] Huckabee's handling of clemency petitions received national attention in November 2009 with the case of Maurice Clemmons. Clemmons had committed burglary without a weapon, and his 60-year sentence was commuted by Huckabee to 47 years, making him eligible for parole if approved by the parole board. The prosecuting attorney of Pulaski County, Arkansas vehemently objected to the commutation. As factors in his decision, Huckabee cited the unusually long sentence of 108 years for Clemmons, who was 17 at the time, that Clemmons had already served 11 years of jail time, the unanimous decision by the bipartisan state pardon board in Clemmons's favor, and the original trial judge's support for clemency. When Clemmons received the 60-year sentence, he already was serving 48 years on five felony convictions and facing up to 95 more years on charges of robbery, theft and possessing a handgun on school property.^[70][71] After his release in 2000 Clemmons was arrested a number of times for multiple offenses including child molestation and aggravated assault, but was released after prosecutors declined to file charges. On November 29, 2009, four police officers were murdered in Lakewood, Washington, and Clemmons was named by witnesses as the only suspect. After a two-day manhunt that spanned several cities in the Puget Sound region, the armed Clemmons was shot and killed by a Seattle Police Department officer in south Seattle after refusing police orders to stop charging the officer.^[72]

In 2003, Eugene Fields received a six year prison sentence after his fourth conviction of driving while intoxicated in five years. Gov. Huckabee granted clemency over the objections of the local prosecutor and sheriff, the Arkansas Prosecuting Attorneys Association and Mothers Against Drunk Driving (MADD). A spokeswoman for Mr. Huckabee, Charmaine Yoest, said that Mr. Fields’s political donations [to the Arkansas Republican Party] and connections played no role in his clemency. About two years after Mr. Fields’s sentence was cut to 11 months, he was arrested again for driving while intoxicated as his truck crossed the center line directly into the path of an oncoming police car. ^[73]

Recent controversies[link]

In comments made March 1, 2011, on The Steve Malzberg Show, Huckabee said of President Barack Obama, "I would love to know more. What I know is troubling enough. And one thing that I do know is his having grown up in Kenya, his view of the Brits, for example, is very different than the average American." ^[74][75] (This is a reference to the Mau Mau Uprising against the colonial rule of United Kingdom in 1952).^[76]

In comments made March 4, 2011, on the Michael Medved Show, Huckabee spoke about pregnant, unwed actress Natalie Portman saying "...it's unfortunate we glorify and glamorize the idea of out of wedlock children." ^[77] Huckabee denies he defamed Portman.

In April, he was criticized for a remark he made, "I almost wish that there would be a simultaneous telecast and all Americans would be forced, at gunpoint, to listen to every David Barton message," in praise of David Barton.^[78]

Possible 2012 presidential campaign[link]

In a November 19, 2008, article by the Associated Press, Huckabee addressed the possibility of running for President in 2012. He said, "I'm not ruling anything out for the future, but I'm not making any specific plans".^[79]

Amid speculation about a future run for the Presidency, a CNN poll in December 2008 found Huckabee at the top of the list of 2012 GOP contenders, along with former Alaskan Governor Sarah Palin, fellow 2008 Presidential candidate Mitt Romney, and former Speaker of the House Newt Gingrich.^[80]

On December 3, 2008, local NBC news station WLWT asked Huckabee about the prospect of running, to which he said, "I'm pretty sure I'll be out there. Whether it's for myself or somebody else I may decide will be a better standard bearer, that remains to be seen." ^[81]

A June 2009 CNN/Opinion Research Corporation national poll showed Huckabee as the 2012 presidential co-favorite of the Republican electorate along with Palin and Romney.^[82] An October 2009 poll of Republicans by Rasmussen Reports put Huckabee in the lead with 29%, followed by Romney on 24% and Palin on 18%.^[83]

In a November 2009 Gallup poll, Huckabee was shown as the leading Republican contender for 2012.^[84]

In November 2010 CNN projected in a poll that Huckabee would defeat Barack Obama in a hypothetical 2012 contest.^[85] In a Rasmussen poll taken January 11–14, 2011, Huckabee was even with Obama: 43% – 43%.^[86]

On May 14, 2011, Huckabee announced on his Fox News television show that he would not be a candidate for the GOP presidential nomination in 2012. Despite his high national poll numbers and being seen by many as the front runner, Huckabee declined to run, saying, "All the factors say 'go', but my heart says 'no'."^[87]

Political positions[link]

Electoral history[link]

Public image[link]

Personal life[link]

Weight loss and health advocacy[link]

Huckabee (second from left) in August 2002 before his weight loss.

When elected governor of Arkansas, Huckabee was obese. In 2003, physicians diagnosed him with type 2 diabetes, and informed him that he would not live more than 10 years if he did not lose weight. Huckabee acknowledges that he has weighed as much as 300 pounds (135 kg). Prompted by this diagnosis (as well as the subsequent death of former Governor Frank D. White, whose obesity contributed to a fatal heart attack), Huckabee began eating a healthier diet and exercising. He subsequently lost over 110 pounds (50 kg).^[88][89][90] The New York Times called the weight loss so rapid that "it was as if he simply unzipped a fat suit and stepped out."^[91]

Although Huckabee has stated that he never smoked nor drank,^[17] he declared himself a "recovering foodaholic". Huckabee has publicly recounted his previous burdens as an obese man: the steps of the Arkansas capitol from the entrance of the building up to the Governor's office were so long and steep that he would be out of breath and exhausted by the time he reached the top of the stairs. He once joked that he would be interviewed by media at the top of the steps, and that he would be too out of breath to respond.^[92]

Huckabee has discussed his weight loss and used health care reform as a major focus of his governorship.^[93]

At an August 2007 forum on cancer hosted by Lance Armstrong, Huckabee said he would support a federal smoking ban, but has stated that he believes the issue is best addressed by state and local governments.^[94]

Huckabee has completed several marathons: the 2005 Marine Corps Marathon, the 2005 and 2006 Little Rock Marathon and the 2006 New York City Marathon.^[95] The 2005 Little Rock Marathon featured an impromptu challenge between Huckabee and Iowa Governor Tom Vilsack. Huckabee completed the marathon in 4:38:31, defeating Vilsack by 50 minutes. He wrote a book chronicling his weight-loss experience, Quit Digging Your Grave with a Knife and Fork. Huckabee was one of 10 recipients of a 2006 AARP Impact Award acknowledging his work as a "health crusader."

In 2009 Huckabee acknowledged that he had gained back a fourth of his weight due to a foot condition that prevented him from running.^[96]

Capitol Offense (rock band)[link]

Capitol Offense performing at the Republican Party of Iowa's Lincoln Day Dinner on April 14, 2007 in Des Moines.

Huckabee plays bass guitar in his classic-rock cover band, Capitol Offense.^[97] The group has played for political events and parties, including entertaining at unofficial inaugural balls in Washington, D.C. in January 2001 and later again 2005, both organized and promoted by the conservative website Free Republic^[98] as well as the 2004 GOP Convention.^[99]

Organizations[link]

Huckabee was made the chair of the Southern Governors' Association in 1999 and served in capacity through 2000. He has chaired the Southern Growth Policies Board, the Southern Region Education Board, the Southern Technology Council, the Interstate Oil and Gas Compact Commission, and the Education Commission of the States. He is also a member of the Republican Governors Association and former chairman of the National Governors Association. Huckabee is presently the chairman of conservative PACs called the Vertical Politics Institute and Huck PAC.

Honors[link]

Huckabee received two honorary doctoral degrees: a Doctor of Humane Letters, received from John Brown University in 1991, and a Doctor of Laws from Ouachita Baptist University in 1992.^[100][101]

In July 2010, Huckabee became a fundraiser on behalf of for-profit Victory College in Memphis Tennessee and was designated Chancellor of the Victory University Foundation, although he did not take up residence in Memphis.^[102]

Books[link]

Huckabee has written or co-authored several books:

• Character is the Issue: How People With Integrity Can Revolutionize America (1997), a memoir (inspired by the crisis surrounding the incidents prior to his taking office as governor)
• Kids Who Kill (1998), a book about juvenile violence (inspired by the Jonesboro massacre, which took place during his tenure as governor)
• Living Beyond Your Lifetime (2000), a guide for leaving a personal legacy
• Quit Digging Your Grave with a Knife and Fork (2005), a health and exercise inspirational guide (based on his personal health experience) Publisher: Center Street
• From Hope to Higher Ground: 12 Steps to Restoring America's Greatness (2007) Publisher: Center Street
• "De-Marketing Obesity" in the California Management Review, (with Brian Wansink), 47:4 (Summer 2005), 6–18.
• Huckabee also wrote the foreword to My Story Your Story His Story (2006) by Larry Toller
• Character Makes a Difference: Where I'm From, Where I've Been, and What I Believe, by Mike Huckabee (2007)
• Do the Right Thing: Inside the Movement That's Bringing Common Sense Back to America, by Mike Huckabee (2008)
• A Simple Christmas: Twelve Stories that Celebrate the True Holiday Spirit, by Mike Huckabee (2009)
• A Simple Government: Twelve Things We Really Need from Washington (and a Trillion That We Don't!), by Mike Huckabee (2011)

References[link]