Administrative challenges for collecting excess sales tax include:

Organizational Challenges

1. Limited Resources: Insufficient staff, funding, and infrastructure can hinder effective tax collection.
2. Inadequate Training: Lack of training for tax administrators can lead to errors and inefficiencies.
3. Poor Communication: Ineffective communication between tax authorities, businesses, and taxpayers can cause confusion and non-compliance.

Process Challenges

1. Complex Tax Laws: Ever-changing tax laws and regulations can make it difficult to administer tax collection.
2. Manual Processes: Manual processes can lead to errors, delays, and inefficiencies.
3. Lack of Standardization: Inconsistent processes and procedures can cause confusion and errors.

Compliance Challenges

1. Voluntary Compliance: Relying on businesses to voluntarily comply with tax laws can lead to non-compliance.
2. Taxpayer Education: Educating taxpayers about their obligations can be resource-intensive.
3. Non-Compliant Businesses: Dealing with non-compliant businesses can be time-consuming and challenging.

Technology Challenges

1. Legacy Systems: Outdated technology can hinder effective tax collection and administration.
2. System Integration: Integrating multiple systems can be challenging and time-consuming.
3. Data Management: Managing large datasets can be complex and resource-intensive.

Governance Challenges

1. Lack of Clear Policies: Unclear policies and procedures can lead to confusion and errors.
2. Inadequate Oversight: Insufficient oversight can lead to non-compliance and errors.
3. Corruption: Corruption can undermine the effectiveness of tax collection and administration.

To overcome these administrative challenges, tax authorities can consider:

1. Investing in modern technology and infrastructure
2. Providing training and development opportunities for staff
3. Implementing clear policies and procedures
4. Enhancing communication with businesses and taxpayers
5. Strengthening governance and oversight mechanisms.