State of Arizona - one of the USPS' 50 largest customers

Oh man, byzantine. Want a state tax number for payroll taxes? Fill in the form. The CPA says just send in the form without payment because there isn't a fee.

State of AZ spends 41 cents to mail it back asking for a $12.00 check.

I write a check for $12.00 off the business account and send it back.

State of AZ spends 41 cents to mail it back saying they don't need the check after all, they requested it in error, check is enclosed in the envelope.

State of AZ spends a further 41 cents to mail me my tax number which is going to be my federal tax ID - which we knew was going to be the case all along.

Unemployment insurance? Sole members of an LLC are not entitled to this. I don't need to pay in because I can't collect if I become unemployed. So I get a call from the AZ Department of Economic Security about my application or lack thereof.

"You didn't apply for a number."
"No, I'm the sole member of an LLC, it would do me no good."
"You know you're going to get a letter every month reminding you that you don't have a number?"
"But I've just told you I'm the sole member of an LLC and my CPA's instructed me that I do not need the number. Can't you mark it on the file?"
"No., we'll send you a letter each month reminding you."
"Is there an enforcement mechanism that's going to kick in if I don't respond? My status as sole member is not going to change anytime soon."
"You really should send us back a letter reminding us that you're the sole member."
"Each month?"
"Well sometimes we'll put it on the file for three or four months it just depends who you get."
"But each letter should be responded to?"
"Yes."

State income tax? I had to revisit my 2005 taxes and pay about a hundred bucks. They wanted a little more in penalties but I just wasn't going to pay it before the end of October. They spent 41 cents to send me a letter advising me that the amount necessary to pay before 11/31 went up by 3 cents.