This study established baseline data, compared Tennessee high school students' and parents' perceptions about working This study established baseline data, compared Tennessee sales tax contributions of the students. The study was limited to the perceptions of the high school students and their parents concerning working part time while in high school. The questionnaire, The Tennessee Secondary Student Employment Survey, that was developed consisted of demographic questions and 31 opinion items pertaining to high school students working. A random sample of 1,980 students and 1,021 parents in selected school and grade levels participated in the study. This research was based on three questions: (1) the opinions of these students about working part time; (2) the opinions of their parents; and (3) differences between student and parent opinions about the effects of working part time. On the whole, students and parents felt that working part time during high school helped students. Parents and students agreed that working part time did not help students improve their grades, improve their school attendance, and stay in school. More students than parents agreed that students should work as many hours as they wish. More parents than students agreed with limiting weekly work to 20 hours. and thought that working more than 20 hours per week would cause high school grades to drop. (15 references) (NLA)