Setting up US Sales and Use tax

Two questions,

1) Which is more correct? There appears to be two slightly different ways to setup US Sales and Use taxes.....

As per the white paper - doc 463001.1 "E-business Tax Seed Data" the STATE, COUNTY or CITY taxes should be set at the Tax Level. But, as per the actual loaded seeded data that we have in Oracle the STATE, COUNTY and CITY taxes are set at a lower level, that is, at the Tax Status level. As per the white paper the tax Jurisdictions can be either, State, County or Sales level, whereas the seeded data is currently only set up with at the State level.