Multi-State Taxability of Services Survey

#
SIC
Basic Sales Tax Rate
AL AK AZ
4
AR
CA
CO
CT
DE
DC
FL
GA
0 * 965 Alaskan
* Three
4.5 cities
* counties
Alteration
6levy* sales
--The
Maricopa,
3or taxes.
repair
state
* All
6sales
Generally,
of
where
Pinal
motor
tax
0.4
and
exempt:
rate
vehicles,
these
Gila
*consists
Delaware
6-consumable
sales
impose
aircraft,
of
taxes
6ahas
permanent
sales
farm
apply
no
materials
4sales
taxes
machinery
to first
tax.
5.25%
atand
10%
$500
Enumerated
costs
and
tax,
oforstate
implemen
aof$1,000
0.25%
parts
rate.
listatg
Agricultural Services
Soil prep., custom baling, other agricultural services
Veterinary services (both large and small animals)
Horse boarding and training (not race horses)
Pet grooming
Landscaping services (including lawn care)
1
2
3
4
5
071, 072
074
075
0752
078
E
E
E
E
E
E preparation
E
may
E be taxable
E
(5%)
0.4 as* aTax
prime
E ratecontracting
applies
E * Tangible
to
E gross
activity.
personal
receipts in
property
excess
E * Soil
E
E
E
E
E
0.4 * Tax
E rate applies
E * Tangible
to
E gross personal
receipts in
property
excess
E
E
E
E
E
0.4 * Tax
E rate applies
E * Tangible
to
E gross personal
receipts in
property
excess
E rate applies
E * Tangible
to
E gross personal
receipts in
property
excess
E
E
E
E
E
0.4 * Tax
E * Landscaping
4.5
E generally
E * taxable
Parts
6 and
as 0.4
amaterial
prime
* Tax
contracting
only
6 rate
taxable.
applies
E activity.
* Tangible
to
E gross personal
receipts in
property
excess
Industrial and Mining Services

Metal, non-metal and coal mining services
Seismograph and geophysical services
Oil field services
Typesetting service; platemaking for the print trade
6
7
8
9
10,12,148
1382,
138
279
E
E
E
E
E * Removal
E
E
and replacement
E * Parts
Eof overburden
and 0.4
material
* is
Tax
N/A
sales
taxable
rate
taxable
applies
Eas prime
* ifTangible
to
separately
E gross
contracting
property
receipts
stated.
at in
5%.
used
excess
in pe
E and 0.4
material
* Tax
N/A
sales
rate
taxable
applies
E * ifTangible
to
separately
E gross property
receipts
stated.in
used
excess
in pe
E
E
E
E * Parts
5 * Taxable
E * Repair
asE prime
services
E
contracting
* taxable.
Parts
E activity.
and 0.4
material
* Tax
N/A
sales
rate
taxable
applies
E * ifTangible
to
separately
E gross property
receipts
stated.in
used
excess
in pe
5 * Typesetting
E
7.25is*taxable;
Separate
E * platemaking
Parts
charges
6 *and
Platemaking
for
0.4
material
is
preliminary
exempt.
* Tax
sales
E exempt
rate
taxable
artapplies
Ewith
if*purchased
ifTangible
no
to
separately
E transfer
gross by
property
receipts
of
astated.
printer.
titlein
used
are
excess
not
in pe
ta
Construction
Gross income of construction contractors
Carpentry, painting, plumbing and similar trades
Construction service (grading, excavating, etc.)
Water well drilling
10
11
12
13
15
17
179
178
E
E
E
E
5
5
5
5
Transportation Services
Income from intrastate transportation of persons
Local transit (intra-city) buses
Income from taxi operations
Intrastate courier service
Interstate air courier (billed in-state)
14
15
16
17
18
41
411
412
421
4513
E
E
E
E
E
5 * Generally
E
Etransportation
E
ofE persons
* Interstate
Eby *airAnnual
N/A
limousine
is exempt.
license
Eservice
* TPP
for
4 exempt
1st
used
vehicle
insince
performing
is 1/1/96
$45, additi
due
all
E
E
E
E
E * Income
E *from
Annual
N/Athese
license
Eoperations
* TPP
for
4 1st
*used
isvehicle
Unless
exempt.
in performing
MARTA
is Purchases
$45, additi
(Me
all a
5
E
E
E
E
E * Annual
N/A license
E * TPP
for
4 1st
used
vehicle
in performing
is $45, additi
all
5
E
E * Unless
E
theEperson
* Armored
0.4
providing
* Tax
car
Ethe
services
rate
transportation
applies
E taxable.
* TPP
to
E gross
used
is the
receipts
inseller
performing
of
in TPP
excess
all
tra
E
E
E
E
E
E
E
E * TPP
E used in performing all
Storage
Automotive storage
Food storage
Fur storage
Household goods storage
Mini-storage
Cold storage
Marina Service (docking, storage, cleaning, repair)
19
20
21
22
23
24
25
4221
4226
4225
4225
4222
4493
E
E
E
E
E
E
E
5
5
5
5
5
5
5
*
*
*
*
*
*
*
*
*
*
Only
E prime
E contractors
* Construction
E
taxable.
6 *contractors
Taxable
Standard
0.65 * only
Tax
are
deduction
E generally
if
rate
rendered
applies
E of consumers
35%
into
Econjunction
gross
in lieuof
receipts
of"materials"
labor.
with
in existing
excess
furn
Taxable
E
ifEprime
* Construction
contracting
E
6 activity.
*contractors
Taxable
0.65 * only
Tax
are
E generally
if
rate
rendered
applies
E *consumers
Service
into
Econjunction
grossisof
receipts
taxable
"materials"
with
in
at existing
excess
6%furn
if T
Taxable
E
ifEprime
* Construction
contracting
E
6 activity.
*contractors
Taxable
0.65 * only
Tax
are
E generally
if
rate
rendered
applies
E *consumers
Service
into
Econjunction
grossisof
receipts
taxable
"materials"
with
in
at existing
excess
6%furn
if T
Taxable
E
ifEprime
* Construction
contracting
E
6 activity.
*contractors
Tangible
0.65 Exemption
* Tax
property
are
E generally
rate for
applies
only
E monitoring
*consumers
taxable.
Service
to
E grossis
wells
of
receipts
taxable
"materials"
required
in
at excess
6%by
furn
if la
T
Exempt
4.5
ifEperson E
does notEhave access
0.4 *to Tax
stored
12 rategoods.
applies
6 * TPP
to
E gross
usedreceipts
in performing
in excess
all
Exempt
E
ifEperson E
0.4 *to Tax
stored
E rategoods.
applies
6 * Storage
to
E grossisreceipts
subject in
to excess
sales ta
Exempt
4.5
ifEperson E
0.4 *to Tax
stored
E rategoods.
applies
6 * Storage
to
E grossisreceipts
subject in
to excess
sales ta
Exempt
E
ifEperson E
does notEhave
* access
Locker
0.4 *torentals
Tax
stored
E rate
taxable.
goods.
applies
6 * The
to
E gross
storage
receipts
of motor
in excess
vehicl
Exempt
E
ifEperson E
does notEhave
* Locker
access
0.4 *to
rentals
Tax
stored
E rate
taxable.
goods.
applies
6 * Storage
to
E grossisreceipts
subject in
to excess
sales ta
Exempt
E
ifEperson E
0.4 *to Tax
stored
E rategoods.
applies
6 * Storage
to
E grossisreceipts
subject in
to excess
sales ta
4.5 * Cleaning
E
and
E repair
E are
* Non-comrc'l
taxable.
0.4 * Tax
6vessel
rate
* Docking,
applies
6storage/mooring
* TPP
to
Estorage
gross
*used
Tax
receipts
and
incharges
on
performing
cleaning
tangible
intaxable
excess
exem
pers
all @
Storage (Continued)
Marine towing service (incl. tugboats)
Travel agent services
Packing and crating
Utility Service - Industrial Use
Intrastate telephone and telegraph
Interstate telephone and telegraph
Cellular telephone services
Electricity
Water
Natural gas
Other fuel (including heating oil)
Sewer and refuse, industrial
- Residential Use
Electricity
Water
Natural gas
Sewer and refuse, residential
Finance, Insurance and Real Estate
Service charges of banking institutions
Insurance services
Investment counseling
Loan broker fees
Property sales agents (real estate or personal)
Real estate management fees (rental agents)
Real estate title abstract services
Ticker tape reporting (financial reporting)
SIC
AL AK AZ
AR
CA
26
27
28
4492
4724
4783
E
E
E
E
E
E
E
E
E
29
30
31
32
33
34
35
36
4811
4811
6.7
E
E
4
E
4
4
E
*
*
*
*
37
38
39
40
41
42
43
44
4811
4811
495
6.7
E
E
4
4
4
4
E
* Exempt from
5 sales
4.5 tax.
* Intrastate
0.5
Subject
* Emergency
telephone
to
3 separate
6 taxed.
telephone
utilityEtax.user's
Interstate
T surcharge.
* Telegraph
telephone
E * Also
Intrastate
4 service
not
subject
taxed.
charges
and
to residential
telecommuni
are subjec
te
E
4.5 * Interstate
E
telephone
E * Access
6 taxed
* charges
Taxable
ifEbilled
for
if to
originating
Tinterstate
and
* beginning
Exempt
E calling
or
* TPP
terminating
from
Eortaxable
used
ending
the sale
inat
in
performing
in3%.
tax.
Connecticut
state.
Interstate
all a
* Exempt from
5 sales
4.5 tax. Subject
E * Sales
to
3 4%
of cellular
cellular
6
radio/telecommunications
telephones
4.25 * Cellular
Etaxable.
phone
7 Cellular
* services
TPP
4tax.phone
*used
On
are
inlocal
service
considered
performing
charge.
taxed,toall
or
be
* Exempt from
5 sales
4.5 tax.
* First
Subject
6 500
* Energy
KWH
to
E separate
* surtax.
per
Use
Emonth
in
utility
manufacturing,
for
Etax.residential
T *processing,
customers
Residential
E * Effective
4mining,
with
service
income
7/1/96
refining,
is exempt
not
certain
irrigatio
more
from
man
that
* Exempt from
5 sales
4.5 tax. Subject
E * When
to
E separate
*delivered
Water
E utility
sold
byEmains,
tax.
in containers
lines
E orsubject
pipes
E * or
to
TPP
Ebottled
3%*used
tax.
Bottled
water.
inExempt
performing
wateriftaxable
delive
all
* Exempt from
5 sales
4.5 tax. Subject
E * When
to
E separate
*delivered
Use
E in
utility
manufacturing,
as Egas
tax.through
T *processing,
mains,
Residential
E lines
* TPP
4mining,
orservice
used
pipes.
in
refining,
isperforming
exempt
irrigatio
from
all t
5
4.5
7.25 * Plus
E applicable
* Use
E in manufacturing,
district
0.4 *tax,
Tax
6(0.5%-1.5%).
rate
*processing,
Heating
applies
E * TPP
oil
to
4mining,
gross
isused
subject
receipts
in
refining,
performing
to the
inirrigatio
sales
excess
all
tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E
E
E
0.4 * Tax
45
46
47
48
49
50
51
52
61
64
6282
6163
653
653
654
6289
E
E
E
E
E
E
E
E
491
494
492
495
491
494
492
5
E
E
CO
CT
DE
DC
FL
GA
E
E
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E * Tax
* Assuming
E * Parts
Ethe and
person
0.4
Materials
does
* Tax
not
ESales
rate
sell taxable.
applies
packaging
E * TPP
to
E gross
or
used
other
receipts
in performing
TPP (see
in excess
Reg.
all
Exempt from
5 sales
4.5 tax.
* Intrastate
0.5
Subject
* Emergency
telephone
to
3 separate
6 telephone
taxed.
utility
4.25
tax.user's
Interstate
6surcharge.
* Public
telephone
7 *utility
Intrastate
Also
4 not
subject
service
taxed.
charges
to
is telecommuni
also
aresubject
subjectt
Exempt from
E sales
4.5 tax.
* Interstate
Subject
E
telephone
to
E separate
* Access
6 taxed
utility
* charges
Taxable
ifEtax.
billed
for
ifInterstate
to
originating
Tinterstate
and
* beginning
Interstate
telephone
7 calling
or
* Taxable
terminating
Etelephone
ortaxable
not
ending
taxed.
if originating
at
in
service
in3%.
Connecticut
state.is or
exem
tera
Exempt from
5 sales
4.5 tax. Subject
E * Sales
to
3 4%
of cellular
cellular
6
radio/telecommunications
telephones
4.25
Etaxable.7 Cellular
* TPP
4tax.phone
*used
Oninlocal
service
performing
charge.
taxed,all
or
Exempt from
5 sales
4.5 tax.
* Electricity
Subject
E * There
to
Esold
separate
*isand
Use
an
6 used
energy
in
utility
* manufacturing,
Exempt
in
4.25
the
surcharge.
tax.*manufacture
for
Rate
6agriculture
is
*processing,
2.00%
Industrial
7of *aluminum
and
for
Effective
4mining,
use
electricity
fabrication.
is metal
subject
7/1/96
refining,
used
Manufacturin
byto
certain
electrolyti
by
the
irrigatio
manuf
sales
man
E delivered
E
byEmains, lines
E or pipes
E * or
TPP
Ebottled
*used
Bottled
water.
in performing
water taxable
all
5
4.5
E * When
* Exempt from
5 sales
4.5 tax.
* Used
Subject
E in
* When
qualifying
to
E separate
*delivered
Use
6steel
in
utility
* manufacturing,
mill,
Exempt
as4.25
gas
tax.
exempt.
through
for6agriculture,
processing,
mains,
6 lines
* fabrication
Use
4mining,
and
in pipes.
manufacturing,
refining,
and manufacturin
irrigatio
proce
5
4.5
7.25 * Whenever
E * Use
6sales
in* manufacturing,
Heating
or0.4
use *tax
oil
Tax
applies,
6exempt
rate
*processing,
Heating
applies
6rate
for*agriculture,
isUse
oil
7.25%
to
4mining,
gross
isinsubject
manufacturing,
plus
receipts
fabrication
refining,
applicable
to the
inirrigatio
sales
excess
and
proce
distr
tax
m
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E
E
6
0.4 * Tax
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E * TPP
E used in performing all
* Insurance
E
Epremiums
E subjectE to separate
E * tax,
TPP
E generally
used in performing
2.35% of gros
all
E
E
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E * Annual
E
license
E * TPP
ofE$450.
used in performing all
E
E
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
0.4 * Tax
E services
rate applies
E are
* TPP
taxable
to
E gross
usedatreceipts
in6%.
performing
in excess
all
E
E * Management
E
E
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
6 rate
* Financial
applies
E * TPP
to
Ereporting
gross
usedreceipts
inisperforming
taxable
in excess
under
all
E
E
0.4 * Tax
SIC
Services - Personal Services

Barber shops and beauty parlors
Carpet and upholstery cleaning
Dating services
Debt counseling
Diaper service
Income from funeral services
Fishing and hunting guide services
Garment services (altering and repairing)
Gift and package wrapping service
Health clubs, tanning parlors, reducing salons
Laundry and dry cleaning services, coin-operated
Laundry and dry cleaning services, non-coin-operated
Massage services
900 Number services
Personal instruction (dance, golf, tennis, etc.)
Shoe repair
Swimming pool cleaning and maintenance
Tax return preparation
Tuxedo rental
Water softening and conditioning
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
723, 724
7217
7299
7299
7219
726
7999
7219
7389
7299
7215
7211
7299
4811
7999
725
7389
7291
7299
7389
Services - Business Services

Sales of advertising time or space:
Billboards
Radio and television, national advertising
Radio and television, local advertising
Newspapers
Magazines
Advertising agency fees (not ad placement)
Armored car services
Bail bond fees
Check and debt collection
Commercial art and graphic design
73
74
75
76
77
78
79
80
81
82
7312
7319
7319
7311
7381
7389
7322
7336
AL AK AZ
AR
CA
CO
CT
DE
DC
FL
GA
E
E
E
E
E
E * Some
0.4 services
* Tax
E rate
mayapplies
Ebe *taxable
TPP
to
E gross
used
(if listed
receipts
in performing
under
in excess
SICall
72
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
4.5
E
E
6
0.4 * Tax
E
E
E
E
E
6
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E
E
E
6
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
2 * Rental tax.
5 * Taxable
E
asErental
* Nontaxable
of
E personal
E when
property.
0.4
an essential
* Tax
E rate
partapplies
E
of lease
* TPP
to
4agreement
gross
usedreceipts
in performing
is laundering
in excess
allo
E * Tax
from
E onservices
* items
2%+
E of
tax
*not
tangible
Tangible
applies
E
taxable
* Services
personal
to0.4
property
if the
separated
*gross
are
Tax
property
taxable
6 exempt
receipts
rate
fromapplies
at
if
Esale
when
separately
3%.
from
* ofTPP
to
Labor
4separately
tangible
the
gross
*used
sale
stated;
Based
component
receipts
in
of
property.
stated.
performing
caskets,
otherwise,
on 50%
inbilled
Materia
excess
boxes,
of all
tota
tot
se
E
E * Income
E
E
E
E
E
E
0.4 * Tax
N/Arate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E
E * Alterations
E * Consumable
6 to*new
Garment
0.4
clothing
materials
* repair
Tax
6generally
rate
and
taxable;
applies
6costs
taxable;
* alterations
TPP
ofto
Eparts
gross
used
notare
taxable
receipts
in
exempt.
use
performing
taxable.
ifinperforme
excess
all
E
E * Income
E
from
7.25 services
* There
E *not
are
Consumable
E
taxable
exceptions.
0.4
if separated
materials
Plus
* Tax
6applicable
rate
from
*and
Ifapplies
6costs
separately
sale*district
ofIf
ofto
Etangible
materials
parts
gross
*stated,
taxTaxable
are
(0.5%-1.5%).
receipts
property.
use
are
giftsupplied.
taxable.
on
wrapping
intangible
excessTP
c
E
E * Membership
4.5 * NoE taxfees
on E
are
reducing
exempt,
6salons.
fees0.4
for use
* Tax
ofE facilities
rate applies
E are
* Admissions
taxable
to
E grossunder
receipts
areamusement
taxable
in excess
whec
E
E
E
E
E
E
0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
E
E
E
E
E
E
0.4 * Tax
6 rate
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Ethe
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intax
performing
effective
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7/1
E
E
E
E
E
6 * Taxable
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associated
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* TPP
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Ea health
gross
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club.
performing
Exempt
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onl
E
taxable
6 under
0.4 telephone
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taxapplies
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to
E gross receipts in excess
service
E
E
4.5
E * Unless
E
E
E
E
E
6 * Dance
0.4 *lessons
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are applies
exempt.
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E gross
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all
E * Parts andEmaterials
4.5 only E
taxable
* Labor
E *not
Materials
6taxable,0.4
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6 *areTPP
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retailers
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E
E
4.5
E
E * Materials
6
0.4
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E rate applies
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E
E
E
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E
E
0.4 * Tax
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5
4.5
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all
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E * If E
E
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E
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E
E
E
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E
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E
E
E
E
E
E
E
E
E
*
*
*
*
*
Exempt
E
after
E December
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31,
E is1985.
not leasing.
0.4 * Tax
E rate applies
E * Payments
to
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for space
in are
excess
taxa
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E
after
E December
E
31,
E 1985.0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
Exempt
E
after
E December
E
31,
E 1985.0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
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all
Exempt
E
after
E December
E
31,
E 1985.0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
in excess
all
Exempt
E
after
E December
E
31,
E 1985.0.4 * Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
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all
E
* Tax
E does not
6 apply0.4
to services
* Tax
E rate
thatapplies
E
are *notTPP
to
E
part
gross
*used
ofTaxable
areceipts
in
sale
performing
orinproduction
in
connectio
excess
all
4.5
E * Assuming
E
6car is well
0.4 armored.
* Tax
E rate applies
E * TPP
to
E gross
usedreceipts
in performing
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all
E rate applies
E * TPP
to
E gross
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E
E
E
E
0.4 * Tax
4.5
E
E
E
0.4 * Tax
E rate applies
E * TPP
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E gross
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E
E * Tax
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Note:
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6 (Need
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applies
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* intangible
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to
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atreceipts
is6%
notwhen
taxable.
in excess
tangibl
SIC
AL AK AZ
Business Services (Continued)

Commercial linen supply
Credit information, credit bureaus
Employment agencies
Interior design and decorating
Maintenance and janitorial services
Lobbying and consulting
Marketing
Packing and crating
Exterminating (includes termite services)
Photocopying services
Photo finishing
Printing
Private investigation (detective) services
Process server fees
Public relations, management consulting
Secretarial and court reporting services
Security services
Sign construction and installation
Telemarketing services on contract
Telephone answering service
Temporary help agencies
Test laboratories (excluding medical)
Tire recapping and repairing
Window cleaning
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
7218
7323
7361
7389
7349
2
E
E
4
E
E
E
E
E
4
4
4
E
E
E
E
E
E
E
E
E
E
4
E
Computer
Software - packaged or canned program
Software - modifications to canned program
Software - custom programs - material
Software - custom programs - professional serv.
Information services
Data processing services
Mainframe computer access and processing serv.
107
108
109
110
111
112
113
7372
7371
7342
7334
7384
7381
874
7338
7382
7389
7389
7389
7363
8734
7534
7349
7371
7375
7374
7374
AR
CA
CO
CT
DE
DC
FL
GA
* Rental tax.
5 * Taxable
4.5 * Rental
asE rental
*ofIflinen,
E
ofpart
tangible
*of
taxable;
Unless
an
E agreement
property.
* elect
Note:
cleaning
0.4 tothe
*tax
whose
of
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rental
as
6linen,
rental
rate
*essential
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exempt.
applies
tangible
Eof *clean
part
of
TPP
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4textiles
personal
is
gross
linen.
used
providing
receipts
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inproperty
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to
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is the
taxab
allsa
6 rate
* Information
applies
E * TPP
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E gross
services.
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all
E
4.5
E
E
6
0.4 * Tax
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E
E
E
6
0.4 * Tax
E rate applies
E * TPP
to
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a retail
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part
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from
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personal
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in
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property
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E
4.5
E
E * Costs
6 of materials
0.4 * Tax
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6 rate applies
6 * TPP
to
E gross
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E rate applies
E * TPP
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E
E
E
E
6
0.4 * Tax
E
E
E
E
E
0.4 * Tax
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E gross
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E * Income
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from
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taxable
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* Duplication
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7.25originals,
classification.
* as
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taxable;
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6 service
elect
district
0.4
property.
to
provider
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6(0.5%-1.5%).
asrate
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6of *copies
TPP
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addressing,
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in performing
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excess
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* Duplication
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4.5 printing
7.25originals,
classification.
* Tax
3 applies
taxable;
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6 toservice
allif0.4
film
prints
provider
processing
* delivered.
Tax
6 rate
developed
charges
applies
6 Exempt
* TPP
material,
to
other
4 gross
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in separately
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all
* Duplication
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7.25originals,
classification.
* Plus
3 applicable
taxable;
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6 service
ofdistrict
printed
provider
*tax
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6(0.5-1.5%).
developed
are 6taxable
goods
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material,
4retail
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used
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DE
exempt.
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ex
E
E
E
E
6
0.4 * Tax
E rate applies
6 * TPP
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E rate applies
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E
E
E
E
E
0.4 * Tax
E
E
E
E
6
0.4 * Tax
E rate applies
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E
E
E * Charges
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for
6 individually
0.4 * typed
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E
E
E
E
6
0.4 * Tax
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6 * TPP
to
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usedreceipts
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E
as prime
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contracting
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retail
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6 of
rate
tangible
sale
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Econsumer
of
* sign
personal
TPP
to
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used
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receipts
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5 * Taxable
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E
E
E
E
0.4 * Tax
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4.5 mail
E taxableE as telecommunications.
6
0.4 * Tax
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E * Voice
E
E
E
E
6
0.4 * Tax
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E
E
E
E
E
0.4 * Tax
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4.5
E * Customer's
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6 own tires
0.4 - Parts
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6and
ratematerials
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6 * TPP
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E gross
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E
4.5
E
E
6
0.4 * Tax
6 rate
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to
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used
Real
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in Property
performing
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Maint
all
E * *(The
TheAL
sale
DOR
of
5 software,
released
4.5 regulation
whether
7.25 * canned,
Plus
C28-001,
3 applicable
* packaged
Special
6which
district
regulation
or
defines
custom
*taxConsidered
canned
on
6(0.5%-1.5%).
is software.
considered
computer
6 goods
* Some
TPP
as
4software
under
providing
used
packaged
DE
inas
performing
law.
atangible
service
software
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E * *(The
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sale
DOR
of
5 software,
released
E regulation
whether
7.25 * canned,
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C28-001,
3 applicable
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Exempt
6which
district
ifor
0.4
defines
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the
*tax
preparation
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canned
6(0.5%-1.5%).
is rate
considered
computer
applies
E or*selection
Customization
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to
4software
gross
providing
ofreceipts
the
asatangible
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service
service
in excess
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the
E * Purchase
6 copies
* Note:
0.4
of
ofcanned
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intangible
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6program
software
rateisapplies
E
notand
*taxable.
orSee
materials
disk
to
4 gross
Rule
copies
receipts
12A-1.032(4),
areare
taxable.
taxable.
in excess
F.A
4
E
4.5
E * Additional
E
E
E * Custom
E
computer
E
software
6
0.4
services
* Tax
6arerate
taxable.
applies
E * Professional
Purchases
to
E gross receipts
byservices
service
in excess
are
vendor
exe
0.4rate
* isTax
being
6 ratephased
applies
6 * out
Services
to
E gross
as follows:
are
receipts
exempt
7/1/97
in excess
when
@ 5%
fu
E
E
E
E
E
6 * The
E
E
E
* (Depends
E
6what
* The
data
0.4rate
processing
* isTax
being
6 ratemeans.)
phased
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E * out
TPP
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E gross
asused
applies
follows:
receipts
in performing
to 7/1/97
copies
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@
ofall
5%
ori
E
E
E
E
E
6 * The
0.4rate
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being
6 ratephased
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6 * out
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E gross
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7/1/97
in
lease
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li
SIC
AL AK AZ
Automotive Services
Automotive washing and waxing
Automotive road service and towing services
Auto service, except repairs, incl. painting & lube
Parking lots and garages
Automotive rustproofing and undercoating
114
115
116
117
118
7542
7549
7549
752
7549
E
E
E
E
E
Admissions and Amusements

Pari-mutuel racing events
Amusement park admission and rides
Billiard parlors
Bowling alleys
Cable TV services
Circuses and fairs admission and games
Coin-operated video games
Admission to school and college sports events
Membership fees in private clubs
Admission to cultural events
Pinball and other mechanical amusements
Admission to professional sports events
Rental of films and tapes by theaters
Rental of video tapes for home viewing
119
120
121
122
123
124
125
126
127
128
129
130
131
132
7948
7996
7999
793
7999
7993
821, 822
7997
792
7993
7941
783
784
E
E2% tourism
10 tax E
in addition
* Tax
N/Arate
to 4.5%
applies
6 sales
to
4 tax.
gross receipts in excess
E
5
6.5 * Additional
4
5
6.5 * Additional
E
E2% tourism
10 * tax
Admission
0.4
in addition
* Tax
6andrate
to
*memberships,
4.5%
Movies,
applies
6 sales
burlesque
to
4 tax.
gross
excluding
Gate
receipts
shows,
admission
instruction
insporting
excess
to fe
c
4
5
4.5
E
E
6
0.4 * Tax
E rate applies
6
to
4 gross receipts in excess
E
to6business
4 and occupations tax (10
4
5
4.5
E
E
6
0.4 * Subject
E
E * Pay-per-view
4.5
E in aEhotel/motel
6 is taxable
4.25 * atRate
9.7
5.5%.
is
* 2.125%
Taxed
Cities
6
under
tax
effective
E under
Gross
telecommunication
October
Receipts
1, 1996
Tax eff
4
5
4.5 * Admission
E
Eto fairs10
run*byAdmission
government
E * Outdoor
6andentities,
memberships,
music
6 *exempt.
Admissions
fees
4 promoter
excluding
to =county,
instruction
$750 annua
statec
E rate applies
6
to
E gross
* Permit
receipts
required
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4
5
4.5
E
E
6
0.4 * Tax
4
E
E
E
E
10 * Exempt
E * ifExempt
sponsored
6
if6school
by
* aAdmissions
nonprofit
Eis nonprofit.
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school and co
E
5 * Fees
E *paid
4.5%
Eto secure
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E property
club
10 or
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Dues
ifE private
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Eclub has
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at6fees
.4%
ABC
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ifE
permit.
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4
5 * Exempt
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5%
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6for admissions,
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4 gross receipts
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4
5
4.5
E
E
6
0.4 * Tax
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6
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4
5
4.5
E
E
10 * Exempt
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6 by
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E
E
E
E
3
E * Rental
4 * Rental tax.
5
5.5 * Includes
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3 "short-term"
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6
district
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6(0.5%-1.5%).
Short-term
break6down
rentals
as
4 follows:
are forLessors
less than
rate
30of
da
Professional Services
Accounting and bookkeeping
Attorneys
Dentists
Engineers
Land surveying
Medical test laboratories
Nursing services out-of-hospital
Physicians
133
134
135
136
137
138
139
140
872
81
802
8711
8713
807
8059
801
E
E
E
E
E
E
E
E
AR
CA
CO
CT
DE
DC
FL
GA
E
4.5 * Car
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6 *Coin-operated
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6exempt.
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E
isEtaxableEunder transporting.
E
0.4 Generally
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4.5 * Maintenance
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5 * Exempt
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E
E rate applies
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in excess
all
E
0.4 * Tax
SIC
Leases and Rentals

Personal property, short term (generally)
Personal property, long term (generally)
Bulldozers, draglines and const. mach., short term
Bulldozers, draglines and const. mach., long term
Rental of hand tools to licensed contractors
Short-term automobile rental
Long-term automobile lease
Limousine service (with driver)
Aircraft rental to individual pilots, short term
Aircraft rental to individual pilots, long term
Chartered flights (with pilot)
Hotels, motels, lodging houses
Trailer parks - overnight
141
142
143
144
145
146
147
148
149
150
151
152
153
7359
7359
7359
7359
7353
751
751
Fabrication, Installation and Repair Services

Custom fabrication labor
Repair material, generally
Repair labor, generally
Labor charges on repair of aircraft
Labor charges - repairs to interstate vessels
Labor charges - repairs to intrastate vessels
Labor - repairs to commercial fishing vessels
Labor charges on repairs to railroad rolling stock
Labor charges on repairs to motor vehicles
Labor on radio/TV repairs; other electronic equip.
Labor charges - repairs other tangible property
Labor - repairs or remodeling of real property
Labor charges on repairs delivered under warranty
Service contracts sold at the time of sale of TPP
Installation charges by persons selling property
Installation charges - other than seller of goods
Custom processing (on customer's property)
Custom meat slaughtering, cutting and wrapping
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
7359
7359
701
703
769
3731
7539
7622
7699
AL AK AZ
4
4
1.5
1.5
4
1.5
1.5
E
1.5
1.5
E
4
4
AR
CA
CO
CT
DE
DC
FL
GA
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830
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an
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11
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receipts
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room
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receipts
are rendered
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tax
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a
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E
4.5 * Parts
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6 in* the
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0.4
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and
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6 repair
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6or maintenance
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the
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and
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6
cars
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6brought
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the material
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solely
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excess
and
and
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E
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0.4
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6
0.4 * Tax
6 rate applies
6
to
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0.4
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6vehicles)
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taxable.inIncludes
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Eclassification.
6 * Only
0.65
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if*performed
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commercial,
* 35%
Charges
to
E gross
in lieu
for
receipts
industrial
ofrepair,
labor
inremodeli
deductio
and
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inco
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5 * Prime
E
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taxprice
was
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is6 taxable.
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*onTaxable
applies
purchase
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if
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receipts
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contract.
in excess
E * MaterialsEtaxed
* Exempt
4.5
at 4% to
7.25
if service
billed
*Taxable
separately.
providers.
3
if mandatory.
6
0.4 Plus
* Tax
6applicable
rate applies
6 district
to
E gross
tax (0.5%-1.5%).
receipts in excess
E
E * May
E *beExempt
taxable
E
if
as3separately
prime
* Taxable
contracting
E stated.
* Exempt
if0.4
sold
if *an
installed.
ifTax
addition
separately
E rate
* Exempt,
applies
to
6 stated.
real property.
to
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E gross
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receipts
the charges
if separately
in excess
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E
E * May
E *beExcept
taxable
E
services
asEprimetaxable
contracting
E
under
0.4 ifA.C.A.
*anTax
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E 26-52-301.
rate applies
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6 real
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to
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any parts
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or mate
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E
E
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6 rate applies
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fabric
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E
E
E
E
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0.4 * Tax
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to gross receipts in excess
Fabrication, Installation & Repair Services (Contd)

Taxidermy
Welding labor (fabrication and repair)
OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?
SIC
AL AK AZ
172
173
7699
7692
E
E
E
E * Taxidermist
E
E is consumer
0.4 * of
Tax
6materials
rate applies
6 usedto
4(i.e.,
gross
taxreceipts
applies in
onexcess
sale to
E parts
* Parts
4.5andand
materials
7.25
materials
* only
Fabrication
3 only
taxable.
* Repair
taxable.
6 is taxable,
may
0.4
Labor
be *exempt
but
taxable
Tax
6notrate
repairs.
and
if applies
prime
6fabrication
Plus
contracting.
to
E gross
applicable
mayreceipts
fall district
under
in excess
constru
tax (0
E * Identifiable
174
175
176
AR
CA
CO
CT
DE
DC
FL
GA
4 * Cellular telecommunications
5 * Publishing
4.5 * Service
newspapers,
*services;
of
Charges
Yes
repairing
* tax
magazines,
Restaurant
forbasis
or
services
maintaining
--0.4
recurring
meals.
etc.
which
*taxable.
Leasing
computer
6are
access
*required
Minor
commercial
6charges
equipment,
* adjustments
as
Service
aand
condition
property
local
warranties
taxable.
under
air
of
(office
time
purchasing
Real
foronly.
buildi
tangi
Prop
Tax imposed
and intrastate
at 6% rate
privat
of t
5 * Commercial real property leasing, operating intrastate *pipelines,
* Detective, burglar protection
USE TAX ON SERVICES

Do you tax the use of services in the state?
If yes, at what rate?
Who is liable for use tax payment? (B)uyer or (S)eller
177
178
179
No
N/A
N/A
Rules for determining the location of services?

Exempt sales of services sold to government entities?
Exempt sales of services sold to nonprofit entities?
Exempt sales of svcs. sold to federally chartered banks?
Is the tax on services imposed on (S)eller or (B)uyer?
180
181
182
183
184
Yes
Yes
Yes
N/A
ADDITIONAL SALES/USE TAX QUESTIONS

Does your state tax tangible personal property that is
purchased for rental or lease? (Yes/No) Please explain
185
purchased
* Sale
No of
for
* Tangible
tangible
Yes
the purpose
* Lessor
personal
No
personal
of who
leasing
No
property
property
is not
is Yes
exempt
ato
purchased
manufacturer
persons
from
Noengaged
for
*sales
Use
rental
of
Noproperty
tax.
ain
*Resale
orleasing
Purchaser
(Wholesale
No
lease
has
*Certificate.
is
Taxed
or
option
not
renting
must
sale)
taxed.
onto
provide
gross
such
pay tax
lease
prop
a on
va
No * PropertyNo
Does your state tax the gross receipts from tangible

personal property rentals or leases?
(Yes/No) Please explain
186
Yes * Personal
Yes
from* leasing
Rental
Yes
property
*for
tangible
Lessor
No
30
rental
days
personal
who
classification,
Yes
orismore
not
property
Yes
aismanufacturer
exempt
rate
are
Yes
isif
subject
5%.
theof
Yes
AK
property
to sales/use
rental
Yes tax.
hastax
option
was to
paid
payontax
theonp
Yes * Gross proceeds
Does your state tax shipping and delivery charges for

tangible personal property? (Yes/No) Please explain
187
if delivered
* Outgoing
Yes *inShipping
the
freight
seller's
* In
Yes
charges
general,
vehicle
Yes
are(whether
tax
part
exempt
does
Yes
of gross
not
owned
if separately
apply
receipts
No
or to
*leased).
separately
Shipping
Yes
stated.
and subject
Exempt
Yes
Incoming
and
stated
*to
delivery
if
Where
the
transportation
shipping
freight
sales
the
charges,
tax
delivery
and
charges
unless
handl
char
sepa
ae
Yes * TaxableYes
* Separately stated transportation charges delivered by the retailer's fac
No
No
* Use
No tax applies
Yes toYes
transactions
* Rental
Yes for
tax.
which
* Use
the
No seller
tax is is
due
notonrequired
transaction
to
* If sales tax6 would not
2 apply,
6 tax would
6 not apply.
B
B/S * Both
B/S buyer
* Lessee
B/S
and*seller.
Either
B * seller
Purchaser.
or buyer.
But use tax is im
* TangibleNo
personal property
N/A taxed at point
* Telephone
at which
* Where
Yes
-title
sites
*benefit
passes.
Location
or sender
of service
of
instrument,
the
* For
occurs.
lessor.
transactions
* or
Location
on destination
involving
of related
acce
ta
r
No
* Sales
N/A to U.S.
Yes Government
Yes
No
entities Yes
only, exempt.
Yes Yes
No
* Only
N/A sales
Yes
to Boys'
* (501(c)(3))
YesClubs,No
Girls' Clubs,
Yes 4-H,
YesFFA,
* Nonprofit
No
Poets Round
entityTable
mustofhold
Arkv
No
No
N/A
No
No
No
No * Seller
Yes collects and remits th
S
S * Legal
N/A burden
B of
* collecting
Buyer
B * but
Seller
B/S
and
collected
is
remitting
* responsible
2.0%
B/S
by*for
seller.
sales
Either
buyer;
for
taxseller
collecting.
on
.3%
B services
or
onbuyer.
seller
is after
on the$39,000
seller.
#
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross
receipts tax on businesses providing access to on-line
services (i.e., Internet Service Provider)? (Yes/No)
What is the tax rate and who is responsible for
remitting the tax?
receipts tax on businesses providing information
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
remitting the tax?
188
SIC
AL AK AZ
No
AR
CA
CO
DE
DC
FL
GA
* May
No be taxable
No
under
No telecommunications
Yes * The
Yesmonthly
* Ifclassification
the
feeprovider
to access
* is
if
Taxability
No
Internet
located
involving
in
isfor
Delaware
intrastate
taxable.
access online
comm
and th
189
190
CT
with $15,000 monthly exe

0.4 * The rate is 0.4%N/A
* The
No department
No
is
Yes
currently
* Where
Yesreviewing
Nexus
Yes standards
the
* Iftaxation
procvider
areofmet.
and
these
No
customer
businesses.
are located in De
No
191
* Seller, or enabling
* The
(rebiller)
provider.
service.
In
Totals
Construction
Utility Service - Industrial and Residential
Storage
Personal Services
Business Services
Computer Services
Automotive Services
Leases and Rentals
Miscellaneous
Taxable entries
Cat.
5
4
4
16
9
6
8
20
34
6
5
14
8
4
19
2
164
0
0
0
9
0
0
0
2
6
1
0
10
0
2
1
1
32
4
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
E
0
1
0
0
1
5
1
0
0
2
0
1
0
1
4
0
0
0
4
0
0
0
4
4
0
0
0
12
14
5
4
10
9
10
7
10
5
1
0
0
0
4
1
1
3
6
2
0
0
0
6
1
6
0
0
0
0
0
0
5
1
0
0
2
6
2
0
11
20
7
4
3
5
11
3
2
20
33
11
8
3
1
1
1
1
6
6
6
2
2
2
4
0
0
4
5
3
4
0
11
11
1
2
13
10
6
13
8
0
0
0
0
0
8
0
0
0
3
2
2
2
3
3
2
2
3
2
11
3
3
14
19
13
16
2
2
1
0
0
0
1
1
1
0
57
65
18
14
87
142
63
64
34
4
labor
E not
* 4.75%
taxable
E * tax
Exempt
if8billed
applies
ifseparately.
E
to
labor
repair
separately
6materials
6stated
but not
on
E bill;
repair
* Labor
taxable
services.
exempt
if billed
if bille
as t
E * Repair
#
HI
ID
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
* General
5
Excise
6.25 (Gross
5 Income)
5 *Tax
Local
4.9
-- on
option
the6 value
salesof
4taxproducts,
coverage
6 gross
of 5services
proceeds
is
5 similar
of* sales
As4 this
toor
*state
gross
survey
Survey
coverage.
income.
was
was closed,
only
There
parM
E
E
E
E
E
E
E
E
E
E
E
* Veterinary
E
E
services Eare classified
E * Pet
asEprofessional
grooming
E service
services.
E is taxable.
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
5
4.9
E
E
E
E
E
E
5 * Exempt
unless
4.9 TPP
if E
performed
is separately
E in connection
stated
E
onEthe
withbill.
new
E construction.
E
E
E
5 * Taxable
Pet grooming
1
2
3
4
5
4
4
4
4
4

Oil field services
6
7
8
9
4
4
4
4
E
E
E
5
Construction
Water well drilling
10
11
12
13
4
4
4
4
E
E
E
E
14
15
16
17
18
Storage
Automotive storage
Food storage
Fur storage
Mini-storage
Cold storage
19
20
21
22
23
24
25
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
4.9 * Labor
E services
E
onEoriginalEwell construction
E
E are exempt.
* Sales
E to businesses
E
Eprimarily
4.9 devoted
E to printing,
4 * This
exempt.
E exemption
E
is suspended
E
6 fully and partially. -- 4%
E
E
E
E
E
E
E
E
E services
E
onEoriginal
* Labor
Econstruction
exempt,
E parts
areEexempt.
and
* materials
Note:
If aother
contractor
arethan
taxable.
orig
w
E
4.9 * Labor
5 * Exempt
4.9 * ifLabor
E
performed
services
E in on
connection
Eoriginal
* Labor
Econstruction
with
exempt,
new
E construction.
parts
areEexempt.
and materials
If other
arethan
taxable.
orig
5 * Exempt
4.9 * ifLabor
E
performed
services
E in on
connection
Eoriginal
* Labor
Econstruction
with
exempt,
new
E construction.
parts
areEexempt.
and materials
If other
arethan
taxable.
orig
4.9 * ifLabor
E
performed
services
E in on
connection
Eoriginal
* Labor
Econstruction
with
exempt,
new
E construction.
parts
areEexempt.
and materials
If other
arethan
taxable.
orig
5 * Exempt
4 * Exempt
E * from
Intrastate
E general
charter
E excise
air
5tax;
freight
subject
Eor flight
to public
E taxable.
service
E
company
E
tax;
E air carriers
E
pre-empted
E
by federal law.
5.35 * Honolulu
E
cityE and county-owned,
E
E
transit
E
receipts
E
are
E exempt;
E othersEtaxable,EsubjectEto public service company
4
E
E
E
E
E
E
E
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
E
E
to public
E
service
E
company
E
tax
E at 4%.E
E
E
E
E
E
4 * Subject
4
4
4
4
4
4
4
E
E
E
E
E
E
4
E
E
E
E
E
if itE is the E
storage
* Except
E
of rawwhere
agricultural
E food Estorage
products,
E
is cold
unless
storage
the warehouse
with rentals
E
E
E
E * Taxable
E
E
E
5
E
E
4 * Except
E
where
E fur storage,
E
classified
E
as cold storage, w
E
E
E
5
E
E
E
E
E
E
E
E
where
E the custodian
E
Edetermines the storage sp
E
E
E
5
E
E
E * Except
E
E
5 * Taxable
E * Taxable
ifEfor periods
forE raw
less
agricultural
4than
* 30
Includes
Edays.
products.
preparing
E
E
tangibleEpersonal property where s
* Loading
E * or
Labor
Eunloading
exempt.
E of Material
cargo
E is exempt.
and
4.9 parts
* Taxable
taxable.
E
ifErepair
* Repairs
E
of boat;toexempt
Emovable
ifEproperty
cleaning
E are
of boat.
taxable.
Storage (Continued)
Packing and crating
Electricity
Water
Natural gas
- Residential Use
Electricity
Water
Natural gas
Insurance services
Loan broker fees
HI
ID
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
26
27
28
E
4
4
29
30
31
32
33
34
35
36
5.885
4
5.885
5.885
5.885
5.885
5.885
5.885
*
*
*
*
*
*
*
*
Utility
E service
5 exempt
* Exempt
5 from
from
5general
sales
4.9
excise
tax. Separate
tax;
6 subject
telecommunications
3 to separate
6
public
E excise
service
5 tax.
company
6
tax. Tax is ratio of n
Calls
E originating
5 * or
Exempt
Eterminating
from
E sales
in state
4.9tax.and
Separate
Ebilled intelecommunications
Estate are
E taxable.
E excise
5 tax. 6 * See MCL, 205.93, S
Utility
E *service
Phone
5 exempt
*rental
Exempt
5 taxable,
from
* Iffrom
5phone
general
services
sales
is
4.9
excise
sold
tax.
exempt.
or
Separate
tax;
6leased,
subject
telecommunications
3sales
to tax
separate
6 is due.public
5If leasing
excise
service
5 charge
tax.
company
6is *separately
See
tax. MCL,
Taxstated
is205.93,
ratio
from
ofSn
Utility
E service
5 exempt
* Exempt
E from
* May
from
5general
be
*sales
Processing
100%
4.9
excise
tax.exempt
Separate
tax;
6and*subject
ifagricultural
Energy
consumed
tax
4 with
*toSubject
separate
and
6alternate
in
production
energy-producing
*direct
to
Current
public
4%
5 base
production
tax
*exempt.
service
tax
(gross
Manufacturing
from
5on fuels
5%
*July
company
receipts
orUses
in
of
61,
used
providing
sale
for
1995,
or
use
tax.
in
industrial
price
unit
the
exempt.
toTax
usage).
June
public
of
course
fuel
isproductio
30,
ratio
transpo
of
and
5%
1997;
man
ofele
orn
Honolulu
E
cityE and county-owned,
E * May
5 be
* Processing
100%
4.9
receipts
exempt
are
6and
exempt,
ifagricultural
consumed
4 *others
Subject
6 in
production
taxable,
*direct
Hotel
to E4%
production
subject
use
tax
exempt.
exempt.
from
E to public
July
or in
E1,
providing
services
1996, tocompany
public
June 30,
transpo
tax.
1997
Utility
E service
5 exempt
* Exempt
E from
* May
from
5general
be
*sales
Processing
100%
4.9
excise
tax.exempt
Separate
tax;
6and*subject
ifagricultural
Energy
consumed
tax
4 with
*to Subject
separate
and
6alternate
in
production
energy-producing
*direct
Current
topublic
54%
base
production
tax
*exempt.
service
tax
(gross
Manufacturing
from
5on fuels
5%
*company
receipts
July
orUses
in
of
6used
1,
providing
sale
for
1996,
or
use
tax.
in
industrial
price
unit
the
exempt.
toTax
usage).
public
of
course
June
fuel
isproductio
ratio
30,
transpo
of
and
5%
1997
man
ofele
orn
Utility
E service
6.25 exempt
* Enterprise
E from
* May
5general
zone
be
* Processing
100%
exemption
4.9
excise
*exempt
Production
tax;
6and
for*subject
ifmanufacturers.
agricultural
Energy
consumed
4 use
*to Any
is
separate
and
6exempt.
in
production
energy-producing
energy
*direct
Separately
public
5 sources
production
*exempt.
service
Manufacturing
metered
5used
fuels
*company
orUses
for
in6electrolytic
used
providing
generation
foruse
tax.
inindustrial
the
exempt.
Tax
processes
public
course
of is
electric
productio
ratio
transpo
of man
exem
ofpon
Utility
E service
E exempt
E from5generalEexcise tax;
6 *subject
Sewer
E toservices
separate
E
are
public
Etaxable;
service
Erefuse
company
collection
E
tax. isTax
exempt.
is ratio of n
37
38
39
40
41
42
43
44
5.885
4
5.885
5.885
5.885
5.885
5.885
5.885
*
*
*
*
*
*
*
*
Utility
E service
5 exempt
* Exempt
5 from
from
5general
sales
4.9
excise
tax.
* Intrastate,
Separate
tax;
6 subject
telecommunications
3non-commercial
to separate
6
public
E local
excise
service
calls
5 tax.
exempt.
*company
An6exemption
Intrastate
tax. Tax
forlong
isresidential
ratio
distanc
of n
Calls
E originating
5 * or
Exempt
Eterminating
from
E sales
in state
4.9tax.and
Separate
Ebilled intelecommunications
Estate are
E taxable.
E excise
5 tax. 6 * See MCL, 205.93, S
Utility
E *service
Phone
5 exempt
*rental
Exempt
5 taxable,
from
* Iffrom
5phone
general
services
sales
is
4.9
excise
sold
tax.
exempt.
or
Separate
tax;
6leased,
subject
telecommunications
3sales
to tax
separate
6 is due.public
5If leasing
excise
service
5 charge
tax.
company
6is separately
tax. Taxstated
is ratio
from
of n
Utility
E service
5 exempt
* Exempt
5 from
* Exempt
from
5general
sales
ifEused
excise
tax.
* inLocal
Separate
tax;
E
agricultural
subject
sales
tax
4 tax
with
*tobusiness.
applies.
Subject
separate
6alternate
* First
topublic
Exempt
E4%
base
750
tax
service
(gross
KWH
only
from
E from
company
receipts
July
per 4month
state
1, *1996,
ortax.
See
unit
of to
residential
Revenue
Tax
usage).
June
is ratio
30,
Admin
Five
servic
1997
of pn
Honolulu
E
city
E and county
5 * Exempt
owned,
5
receipts
ifEused* inLocal
are
E
agricultural
exempt,
sales
4 tax
others
*business.
applies.
Subject
E taxable,
toExempt
E4%
subject
taxonly
from
Eto from
public
JulyEstate
1,services
1996,
tax. to
company
June 30,tax.
1997(
Utility
E service
5 exempt
* Exempt
5 from
* Exempt
from
5general
sales
ifEused
excise
tax.
* inLocal
Separate
tax;
E
agricultural
subject
sales
tax
4 tax
with
*tobusiness.
applies.
Subject
separate
Ealternate
topublic
Exempt
E4%
base
tax
service
(gross
only
from
E from
company
receipts
July4state
1, *1996,
ortax.
See
unitto
Revenue
Tax
usage).
June
is ratio
30,
Admin
5%
1997
oforn
Utility
E service
6.25 exempt
5 from
* Exempt
5general
ifEused
excise
* inLocal
tax;
E
agricultural
subject
sales
4 tax
*tobusiness.
applies.
Butane,
separate
E
propane
public
Exempt
E
service
and
only
E LPG
from
company
exempt.
4state
* tax.
See Revenue
Tax is ratio
Admin
of n
Utility
E service
E exempt
E fromEgeneralEexcise tax;
6 *subject
Sewer
E toservices
separate
E
are
public
Etaxable;
service
Erefuse
company
collection
E
tax. isTax
exempt.
is ratio of n
45
46
47
48
49
50
51
52
E
4
4
4
4
4
4
4
* Exempt
E
forEtugboat Eservices,
E including
E pilotage
* Taxable
E fees,
ifEboat
performed
towed
E within
andErepaired;
Hawaii
Eexempt
involving
Eif towing
towageonly.
of ships, barge
* Commissions
E
E are taxable.
E
Branch
E
operation
E
Ein Hawaii
E of anEout-of-state
E tourEagencyEis apportioned.
* Packing
E
andE cratingEperformed
5 *forOn
4.9
others
or after
is E
taxable
July 1,E
providing
1996, the
E the
gross
articles
5receipts
do from
not
E belong
theEsales
to the
of packing
providermaterial
of packi
* Banks
E and financial
E
Einstitutions
5 *are
Tax
E
subject
is imposed
to
E the only
Banks
E onand
service
Eothercharge
Financial
E relating
Corporation
E to depositors'
E Law and
checking
are taxed
accoun
on
* Taxable
E
when
E not performed
E
E by insurance
E
company
E
EsubjectEto premiums
E
tax.E
E
E
E
E
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E be taxable as a telecom
E
E
E
E
E
E
E
E
E
5 * May
HI

Dating services
Debt counseling
Diaper service
Massage services
900 Number services
Shoe repair
Tuxedo rental
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

Billboards
Newspapers
Magazines
Bail bond fees
73
74
75
76
77
78
79
80
81
82
4
4
4
4
4
4
4
4
4
4
ID
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
E
E
E
5
E
E * InEall cases
E of personal
E
or business
E
Eservices, equipment, parts
E
E carpet cleaning taxed at
E
E
E
5
E
E
4
E
E * Commercial
E
E
E
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
5
5
4.9
E
4
E
E * Taxable
E
only
E if a transfer of property
* Maintaining
E
Ecemeteries
5 *exempt.
IfEtangible
* Taxable
4.9
personal
* for
50%
E sale
property
of the
of4personal
receipts
is
* not
Funeral
Eseparately
property
received
homes
E and
from
stated,
have
taxable
funeral
Eoption
thenservices
50%
services
6of issuing
*ofFuneral
gross
when
subject
detailed
income
itemized.
services:
to tax;
sales
is 50%
taxa
If
(a)
pn
5
E
E
E
E
E
E
E
E
E
E
E
E
E
5
4.9
E
4
E
E * Alterations
E
E to new clothing taxable a
E
E
E
5
4.9
E
4
E
E
E
E * Taxable if performed
5
E
E
5 * Turkish
4.9 * baths,
Tanning
E massage,
exempt
E * Health
reducing
when
E
club
tanning
and
E dues
tanning
machine
is Esubject
salons
is controlled
E
totaxable.
sales tax.
by parlor operat
E
E
E
5
E * Coin-operated
E
4
laundries
E
exempt.
E
E
E
E
E
E
5
4.9
E
4
E
5 * Taxable
E
only
E for business with recur
E
E
E
5 * Turkish
E
baths,
E massage,
E
reducing
E
and
E tanning
E salonsE taxable.
* In-state
E
services
5 *only
Exempt
E taxable.
from
5 *sales
If E
call
tax.isSeparate
intrastate.
6 * Intrastate.
telecommunications
E
6 * If intrastate
5 excise5calls.
tax.
* 900
E number services are only
E
E
E
E * Generally
E
E
exempt Eexcept dance
E
schools,
E
dance
E studios
E and flying lessons are t
E
E
E
5
4.9
E
4
E
E
E
6 * 35% of repair charge
E
E
E
5
4.9 * Maintenance
E
E andErepair taxable;
E
cleaning
E
exempt.
E
E
E
E
E
E
E
E
E
E
E
E
4
as
E rental of
5 property.
E
6 * Considered rental of
5
E
5
5
4.9
6 * Taxable
E
E
5
5
4.9
E
E * Rental
E
of water
E *softening
Sale
E of chemicals
and
6 conditioning
taxable. equipment
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E 830 CMR 64H.1.2

E
E
E
E
E
E
E
E * See
E
E
E
E
E
E
E
E * See
E 830 CMR 64H.1.2
E
E
E
E
E
E
E
E * See
E 830 CMR 64H.1.2
E
to magazines
E
E and newspapers
E
E are taxable
E
unless
E *newspaper
See
E 830 CMR
criteria
64H.1.2
are met.
E * Inserts
E * Inserts
E
to magazines
E
E and newspapers
E
E are taxable
E
unless
E *newspaper
See
E 830 CMR
criteria
64H.1.2
are met.
E
E
E
E
E
6 * If transfer
5 * Exempt
ofE tangible
only
6 personal
if
* sold
See R
directly
property.
205.133
to printe
E
5
E
E
E
E
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
* Finished
Epersonal
artEand
property
complete
E is notcharge
6 involved.
for
E tangible
E personal
6 property
* See Commercial
are subject Ad
to t
E * IfEtangible
HI
ID
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI

Employment agencies
Marketing
Packing and crating
Photo finishing
Printing
Process server fees
Security services
Window cleaning
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
4
4
4
4
4
4
4
4
4
4
4
0.5
4
4
4
4
4
4
4
4
4
4
4
4
* Generally
E
considered
E
5 as rental
5 activity
4.9 not provision
E
4 of service.
E
5
E
6 * Linen rental is subje
E
E
E
E
E
E
E
E
5
E
E
E
E
E
5 * Exempt
E
if E
principal
E place E
of employment
E
isEoutside Eof Iowa and if the agency
E
E
E * If 5tangibleEpersonal
* Installation
E property
E of
is
* tangible
not
Sales
Einvolved.
ofpersonal
tangible
E * property
If
personal
Edesigner
isproperty
Etaxable.
sells materials,
subject tofee
sales
maytax
b
E
E
E
5
E * Cleaning
E
E
is exempt;
E maintaining
5 * Includes
tangible
E
cleaning
personal
E
of
property
any part
is taxable
of a co
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
for raw agricultural
E
E *orSales
household
E of tangible
Egoodspersonal
(no
E I.C.)
* Packing
property
EFrom July
material
subject
1, 1996
may
to sales
on,
begro
sub
tax
E
E
E
5 * If4.9
* Considered
T
Ea contracting
E
activity.
5
4.9
E
E
E
E
E
E
5
fabrication
5
6service.
* Considered tangible
5
E
E
5
4.9
6
4
6 * Taxable
5
6.25
E
5
4.9
6
4
6 * Taxable
5
fabrication
5
6service.
* Considered tangible
* When
5 the materials
E
5belong
* Exempt
to
5 the printer,
if4.9
the printed
printing
6 material
is4considered
*isIncludes
shipped,
6 *a Printing
manufacturing
printing
mailed,
5
oror
orimprinting
5overprinting,
delivered
*activity
Sales
6 of
*outside
taxed
ofproperty
Considered
lithograph,
printed
atIndiana.
0.5%.
material
is atangible
multilith
taxable
for
E
E
E
5
E
E
E
E
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E costs,
E and video taping service
E
E
E
E
E
E
E
E
E * Extra
E
E
E
5
E
E
E
E
5
E
E
E construction
E
taxable,
5
4.9
installation
E laborEis *exempt.
Sales
6 *ofSeparately
tangible
5 * Most
personal
stated
5 *commercial
installation
Separately
property
6 * Signs
signs
subject
stated
is exempt.
are
areconsidered
installation
totaxable
sales tax
p
5 * Sign
E
E
E
E
E
E
E
E
E
E
E
E be separately
5
4.9charged.
E
E
E
5
E
E
E
E * Must
E
E
E
5 * Machine
E
operators
E
Eonly. E
E
E
E
E
test
E laboratories
E
performing
E
E tests on
E humans
E or animals are exempt.
E
E
E
5 * Medical
E
E * Parts
E and
* Recapping
materials
5
4.9only
is defined
taxable
6 as
* Tire
industrial
4 repairEprocessing.
is exempt.
E
E
E
E
E * Parts
E and materials
5 * Exempt
Eonly if
taxable
E
performed
E for home
E
owner.
5
E
E
Computer
107
108
109
110
111
112
113
4
4
4
4
4
4
4
5
6.25 * Taxable
5
effective
5
4.9
October61, 1989.4
6
5
5
6
* Sales
E of
* custom
To
6.25
extent
*orTaxable
of
modified
5 modification,
effective
Esoftware
4.9
canned
October
to customer
part
E1, 1989.
is taxable.
is4retail activity
6
taxed
5 at 4%.
E Sales
* See
Efor
Regulation
*resale
Exempt
are830
iftaxable
separately
CMRat64
w
E * Use
E tax on 5cost of E
material4.9
due from
E programmer.
* See
4 Revenue
6 Policies
E 51P170,
E 51P171,
6 * 51P172.
Custom programs &
* Sales
E of custom
E or modified
E
Esoftware
E to customer
E * See
is4retail
Revenue
activity
6 Policies
taxed
E 51P170,
at 4%.
E Sales
51P171,
Efor resale
51P172.
are taxable at w
E
E
E
E
E
E
E
E
E
E
E
E
E printedEmaterialEis taxable
E based on full charge.
E
E
E
E
E
E * Duplicated
E
E
E
E
E
E
E
E
E
E
E
HI
Automotive Services
114
115
116
117
118
4
4
4
4
4

Billiard parlors
Bowling alleys
Cable TV services
119
120
121
122
123
124
125
126
127
128
129
130
131
132
Attorneys
Dentists
Engineers
Land surveying
Physicians
133
134
135
136
137
138
139
140
ID
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
E
E
E
5
4.9
E
E * Waxing
E * Materials
subject
E
toonly
sales
E taxable.
tax.E
E and 5materials
4.9only
* Towing
taxable.
E
taxable
E * Repairs
ifEperformed
performed
E in conjunction
E
roadsideEsubject
with repair
to sales
services.
tax.
E
E * Parts
E
E * Parts
E and 5materials
4.9only taxable.
E
4
E * Materials
E
only
E taxable.
E
* Valet
E services
E are taxed
E at 4%.
5
E
E
4
E
E
E
E * Subject to Airport Pa
E
E * Parts
E and materials
5
4.9only taxable.
E
4
E * Materials
E * Undercoating
only
E taxable.
E furnished with new ca
E
E taxable5 - no tax
4.9on wagers.
15 * Admission
E * Exempt
E tax offrom
10
$0.15
sales
* per
Counties,
E
tax.
person.
Taxable
E
municipalities,
under other
and
statutes.
the Ma
N/A
5 * Admissions
4
5
E
E
5
4.9
6 * Rides
4 notEtaxable.10 * Counties,
E
E
municipalities, and the Ma
4
5
E
E
5
4.9
E
4 * Except
E
coin-operated
10 * Counties,
E tables.E
4
5
E
E
5
4.9
E
4
E
E
E
E
E
Box
5 rental5is taxable.
4.9
E
E
6 * Only
5 "extended
* Pay-per-view
E cable
E service"
only. Sales
is taxable.
and Use
The
ta
4
E * Control
4
5
E
E
5 * Effective
4.9
July
6 1,1996,
4 the Egross receipts
10 * from
Counties,
E sales E
municipalities,
and services rendered,
and the furn
Ma
E
under
5
sales
4.9 tax statute.
E
$15
E per machine
E
10
per year
* Counties,
C.O.A.D.
E
E
municipalities,
fee.
and the Ma
4
5
E * Exempt
4.9
E and secondary
E
Esporting
10events exempt.
E
E
4
5
E
E
5 * Elementary
4
E * Taxable
E
if E
fee for recreation.
5
4.9
E
4 * Purchases
E
Eof stock E
not subject
E to sales tax.
4
5
E
E
5
4.9
6
4 * Little
E theater
10 and
* Jurisdiction
performing
E
E may
arts presentations
exempt concert
by or
non
t
4
5
E
E
5
4.9
E
E
E
10 * Counties,
E
E
4
5
E
E
5
4.9
6
4
E
10
E
E
E * Exempt
Erentalifactivity.
admission
E * Rental
E is charged.
of video
E
tapes
E *andExempt
motion
4 * Subject
ifE
pictures
tax paid
to 4%
is
Eon
taxable
tax
admission.
from
Eexcept
JulyEif1,rentee
1996,
* Copyrighted
charges
to June 30,
admissio
materia
1997;
4 * Considered
4 * Considered
5
Erental activity.
5
5
4.9
6
4
6 * Rental
5 *of Sales
video
5 and
equipment
6use*tax.
Rentals
and video
of tangible
games is
p
4
4
4
4
4
4
4
4
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E * Parts
E and materials
E
Eonly taxable.
E
E
E
E
E
* Architects,
E
E
professional
E engineers,
E
land
E surveyors
E
and
E landscape
E
architects
E
are
E considered
E
contractors and not s
* Architects,
E
E
professional
E engineers,
E
land
E surveyors
E
and
E landscape
E
architects
E
are
E considered
E
contractors and not s
E
E
E
E * Medical
E
test
E laboratories
E
performing
E
E tests on
E humans
E or animals are exempt.
E
E
E
E
E
E
E
E
E
E
E
E and materials
E
Eonly taxable.
E
E
E
E
E
E
E
E * Parts
HI
ID
Leases and Rentals

141
142
143
144
145
146
147
148
149
150
151
152
153
4
4
4
4
4
4
4
4
4
4
E
4
4
5
5
5
5
5
5
5
E
5
5
5
5
5

154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
4
4
4
4
E
4
4
4
4
4
4
4
4
4
4
4
4
4
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
E * Transactions
5
5 purported
4.9 to 6be leases
* 6%
4 but
Sales
* actually
Tax
Etaxonly
*due
Lessor
sales
transactions
on
5 rental
(lease
is considered
5ofinin
tangible
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which
6ofthe
sale)
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arerelinquishes
taxed.
property.
ofand
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p
E * Transactions
5
5 purported
4.9 to 6be leases
* 6%
4 but
Sales
* actually
Tax
Etaxonly
*due
Lessor
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transactions
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5 rental
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5ofinin
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E
5
5 * Exempt
4.9
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6 * in6%
4conjunction
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Lessor
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5new
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isconstruction.
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the*personal
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ofand
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E
5
5 * Exempt
4.9
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6 * in6%
4conjunction
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ofand
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E
5
5 * Exempt
4.9
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6
in 4conjunction
E *with
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5newisconstruction.
considered
5 * Se6G.L.e.64H,$6(f)
the* consumer
Rentals ofand
tangible
pays ta
p
5 * 5%
5 automobile
* Auto
5 *lease
Exempt
renting
4.9less* than
tax
ifAlso
E
over
applied
30subject
13
days
4tons;
ifis*to
rental
subject
exempt
Additional
vehicle
10 term
* toFor
rental
if11.5
less
MVR
rental
3%
rentals
than
excise
*excise
excise
period
Taxable
1of
5year.
tax
less
tax
tax
exceeds
ifdue
price
than
in
Exempt
under
6 addition
on
*12
includes
60
rentals
Statute
30
months.
under
days
days.
to sales
-of
all
permits
sales
but
29
Rental
charges
tax.
days
may
taxlesso
stat
of
Th
be
or
ana
E * 5%
5 automobile
E * Effective
renting
4.9 tax
January
Eapplied1,
4 if1996,
rental
6vehicles
term
* For
less
5with
rentals
thana gross
1of
5year.
less
weight
than
Exempt
6 *12
ofStatute
months.
less
under
than
permits
sales
Rental
16,000
taxlesso
stat
of
poa
E
E
5
E
E
E
E
E * Transportation
E * See
E Regulation
* services
Limousine
830
exempt;
use
CMR
isequ
tax
64
E
5
5 * 604.9
days or 6less.
* 6%
4 Sales Etax *due
Lessor
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5 rental
is considered
5of tangible
6 the*personal
consumer
Same comments
property.
and pays
astaa
E
5
E * Rental
4.9 of aircraft
6 * 6%
is4 exempt
Sales Etax
from
*due
Lessor
tax
on
5 under
rental
*is Exempt
considered
Iowa's
5of tangible
ifgeneral
6principally
the*personal
consumer
Same
transportation
to
comments
property.
transport
and pays
exem
aspa
taa
* Intrastate
E
flights
E
are
E taxable;
E interstate
E flights
E not taxable.
E
E
5
E * Aircraft used is taxa
* Plus
6 2%
* statewide
Exempt
5 * Subject
under
5lodging
* sales
Local
to4.9
tax.
antax
additional
option
statute.
6 hotel-motel
local
Taxable
4 *option
Except
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tax
7 innkeeper's
is
* permitted
companion
for
Exempt
5Orleans
* iftax.
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5.7
lodging
and
Exempt
*28
Jefferson
varies
local
Exempt
days
6taxiffrom
*jurisdictions
statute.
and
rental
Counties
Parishes,
from
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1%period
sales
to is7%.
are
which
impose
person's
tax
exceeds
authori
Exem
but
hav
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tap
* Plus
E 2% statewide
5
5lodging
* If E
just
tax. a space
E is being
4 rented,
7 the tax
E does not
E apply.
E If a space and a trailer a
E to produce,
E
fabricate,
5 * Taxable
4.9process,
as6sale
print,
of 4property.
or imprint
6 tangible
5 personal
* Fabrication
5 property
4 or*production
for
Labor
consumers
is part
of tangible
of
who
thefut
5 * Labor
5
6.25 * If 5selling 5price of4.9
material6is not separately
4
6 stated, 550%* ofOnly
entire
5 if billed
bill4 is separately;
taxed at 6.25%.
otherwise,
E * IfEstated
selling
* Taxable
repair
5price
* labor
of
Motor
if4.9
material
labor
isvehicle,
not
charges
Eis
taxable.
not
* boat,
Repair
are
separately
4 If
not
roof,
labor
and
separately
Eshingle
installation
stated,
is* not
Labor
and
E
separately
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glass
islabor
of
exempt
entire
Erepair,
stated,
is*exempt
ifbill
Separately
separately
electronic
Etax
is*taxed
only
applies
Labor
if
stated
and
at
stated
separately
to
exempt
6.25%.
electrical,
the
labor
except
total
ifisstate
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rep
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E * Separately
E
E
E
5
4.9
E
4
E
E
E
E * Labor exempt if bille
* Provided
E
the
E vesselsEare federally
5 * Taxable
owned
E * or
if
Repair
Eengaged
service
parts
Eperformed
inexempt
interstate
E for
in or
Iowa.
interstate
E
international
common
E trade.
Ecarriers
* Materials
only. and labor e
E
E
E
5
4.9
E
4
E
E
E
E * Separately stated lab
E
E
E
5
4.9 * Repair
E
parts
E exempt
E for interstate
E
common
E
Ecarriers only; services are
E * Labor
E exempt;
E parts,
5 whenEused to E
rebuild 4or remanufacture
E
E railroadErolling Estock,
* Separately
also exempt.
stated lab
E
E
E
5
4.9
E
4
E
E
E
E
E
E
5
4.9
E
4
E * Repair
E laborE on telecommunications
E * Separately stated
and teleg
lab
E
E
E
5
4.9
E
4
E
E
E
* Considered
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Eto be contracting.
E
5 * Labor
4.9 charges
E for E
remodeling
E exempt.
E
E
E
E
E
E
E
E * IfEsales tax
4 was
* Exempt
paid
E on under
warranty.
E factory
E new E
product warranty.
5 * Taxable
6.25 * ifOfE
mandatory;
TPP used
5 by
exempt
repairman.
4.9 if elected.
E
4 * Contracts
E * Exempt
structured
E * ifPart
optional
E asofinsurance
taxable
and
E *separately
price
Exempt
policies
if required
ifstated.
are
separately
not as
sugj
a
E
E * Exempt
E * Exempt,
ifEseparately
* Electrical
provided
4.9 contracted
and
Ethe *electronic
labor
Repair
for;
4 charges
taxable
* and
Installation
installation
E installation
are
if* not
Installation
separately
Eseparately
for
is taxable
*tangible
labor
Only
stated
Eofis
stated.
telecommunications
unless
ifexempt
personal
separately
and
E performed
it*is
only
property
Exempt
performed
stated
if separately
subsequent
ifand
connected
and
separately
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telegra
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intotc
E
E
E * Exempt,
E * Electrical
provided
4.9
and
Ethe electronic
labor
E charges
* Charges
installation
E are
* Installation
separately
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E is taxable
* Ifstated
Enot
of
fabrication
telecommunications
unless
fabrication.
and
E performed
it is
ofperformed
tangible
subsequent
and
personal
ontelegra
or into
pc
5 * Processing
E
Elabor taxable.
E * Unless
4.9 a taxable
6
enumerated
4
6 service.
* Fabrication
5 * Fabrication
Eservice,Etaxable.
of customer's property is
5
E
E
E * Starting
4.9
July
E 1, 1996,
4,3 *theSubject
gross
E
receipts
to E4% tax
from
from
E theJuly
sale
E1,of1996,
packing
to June
materials
30, 1997
and

Taxidermy
HI
ID
172
173
4
4
5
5
IL
Illinois
IN IA
KS
KY
LA
ME MD
MA
MI
E
E
5
4.9
E
E
6 * Fabrication
5
5service,4taxable.
* Repair
E *exempt;
Parts
E *and
fabrication
Fabrication
5materials
4.9
taxable.
taxable.
of product
6 *before
Fabrication
4 sale6is taxable;
taxable.
* Fabrication
5 repair
* Fabrication
E
exempt.
service,Etaxable;
of*new
Exempt
item
repair
if
taxable.
services
serviceRe
ise
174
175
176
Yes * Applicable
5 * Services
to any agreed
service
* to
Indiana
business
5be rendered
* Reflexology.
imposes
4.9
or calling.
*asState
aa tax
partSewage
applies
ofof$0.20
the sales
sale
services
onNo
of
each
tax
tangible
on
to
admission
Yes
nonresidential
the personal
service
* Custom
charge
Noofproperty
installing,
commercial
calling
toNoenter
are
services
aapplying,
pari-mutuel
taxable.
solidsuch
waste
repairing
asfacilit
colle
call
* Indiana imposes an excise tax of 10% of the wholesale price for distribution of pull-ta
* Indiana imposes a $3.00 per person river boat gambling admission fee.
USE TAX ON SERVICES

177
178
179
No
* Use
Notax* only
Taxable
Noapplicable
if service
*onUse
Yes
imports
creates
tax imposed
No
tangible
of tangible
if
No
personal
taxable
personal
Yes
property.
service
property.
Yes
purchased
Yes exempt.
Yes * To
Yes
the*same
Leased
extent
wireasand
theoth
sal
5
5
4
6 * 6%,
5 7% or 10%.
5
4
B * User
B
User * User of the serviceBand
* provider
The
B seller
* Levy
of
B/S
isservice
responsible
on
* consumer.
Buyer
if
B sufficient
always;
forScharging
nexus.
seller and
mustremitting
collect ifthn

180
181
182
183
184
N/A
N/A
N/A
N/A
N/A
*
*
*
*
*

185
Yes * Considered
No * Lessor
wholesale
collects
No at*the
0.5%
Tangible
No
taxwhen
*from
ItNo
personal
issold
lessee.
exempt
* to
Can
No
aproperty
if
licensed
be
*lessor
purchased
IfNo
used
bought
regularly
capital
* exclusively
As
Yes
without
for
ofgoods
*7/1/91.
engaged
rental
Except
No
leasing
tax
for
orTax
*for
rental
autos
in
leasing
Resale
the
resale.
No
company.
due
for
purposes--purchase
business
*on
qualifies
exclusion
short-term
IfYes
purchases
a resale
Use
offor
leasing,
tax
applies.
certificate
rental,
the
prior
applicable
"resale"
for
lease
to
and
7/1/1991
resale.
isvideota
isprovi
exem
on
forim
m

186
Yes * General
Yes excise taxYes
applicable
* Rental
Yesto* rental
and
There
Yesleasing
activity
*is aThe
Yes
special
arelease
at
*subject
4%.
Except
Yes
exemption
or rental
*toseparately
Taxable
No
taxofunless
for
*tangible
Except
automobiles
on
Yes
stated
the
gross
*personal
person
rental
property
Rentals
receipts.
Yespurchased
ofrents
*property
telecommunications
are
Retail
Yes
taxorsales
and
leases
or
for
isinsurance
for
lease
subject
short-term
motion
sales
is treated
to
tax
charges.
picture
equipme
tax.
lease.
purpos
as fa

187
Yes * General
No * excise
Transportation
taxYes
applicable
*prior
Delivery
Yesto* sale
retail
This
Yes
charge
issales
istaxable,
*dependent
Shipping
isNo
oftaxable
tangible
unless
No
upon
and
when
seller
personal
*delivery
terms
Not
Yes
theuses
taxable
seller
*of
property,
charges
Exempt
own
the
No
owns
sales
on
delivery
*freight
are
if
including
the
Excluded
agreement.
Yes
stated
part
property,
vehicles.
charges
*ofseparately
Transportation
Yes
shipping
the
byregardless
If
gross
statute.
*from
Transportation
charges
Taxable
for
and
receipts
dealer
direct
delivery
charges
are
ofifto
whether
incurred
separate,
when
delivery
consum
after
of
charg
bill
go
tha
Use tax only applicable

* Site
N/Awhere
on imports
determination
* Where
of tangible
*service
Situs
to render
personal
for
rendered,
local
service
*property.
sales
Location
furnished
Noistax
vested.
atoflocation
orproperty.
performed.
* Depends
of consumer
* See
on 830
nature
* for
Refer
CMR64H.1.6
utilities,
of service.
to RAB
contracts
1990Use
Yestax only
Yesapplicable
* Must
Yes have
onYes
imports
Illinois
Yes
of"E"
tangible
number.
Yes personal
Yes property.
Yes
Yes
N/A
* Refer to RAB 1990Use tax* only
No
Yes
exemption
applicable
* Must
Yes *be
in
onUnless
general.
charitable,
imports
* NFP
Generally
No
of
Certain
educational
tangible
is primarily
Yes
sales
no,personal
but
toor
social.
No
acertain
religious
fewproperty.
exemptions
organizations
and
* Generally
have
Yeshave
Illinois
specifically
been
N/A
taxable,
"E"
added
number.
but
exempt.
recently.
law
* Refer
contains
to RAB
numerous
1990Use
Notax only
Noapplicable
No on imports
* Yes,
Yes
of tangible
if instrumentalities
Yes personal
No property.
of
NofederalNo
government
N/A or if federal
* Refer
law to
prohibits
RAB 1990impo
Use
B tax* only
Imposed
B/Sapplicable
* Seller,
onBbuyer,
on
if located
imports
Bbut retailer
B/S
in
ofstate;
tangible
*must
Buyer
buyer,
Scollect.
personal
* orSeller
ifconsumer
Sservice
*property.
must
Seller
Brendered
collect
* Buyer.
Btax
out*from
The
ofSeller
state.
Ssales
buyer.
*must
Certain
andcollect
use
* Refer
telecommunications
taxes
if nexus.
to
areRAB
a levy
1990on t
#
remitting the tax?
remitting the tax?
HI
188
ID
IL
* Under
No review.
Illinois
IN IA
KS
KY
* Under
No review.
190
ME MD
MA
MI
No * The answers
* Iowa to
is currently
these
N/A questions
No
in the process
may
No change
ofNo
drafting
if it isYes
determined
rules governing
that Indiana's
the taxation
newoftelec
Inte
N/A
189
LA
5 * Provider.
No
Yes
N/A
No * The
No monthly
No charge
Nofor access to the on-line service i
* The software purchased to access the on-line service i
N/A
191
In
Totals
Construction
Storage
Personal Services
Business Services
Computer Services
Automotive Services
Leases and Rentals
Miscellaneous
Taxable entries
Cat.
5
4
4
16
9
6
8
20
34
6
5
14
8
4
19
2
164
5
4
4
16
8
6
7
20
34
6
5
13
8
3
18
0
157
4
0
0
1
2
2
0
0
0
0
0
0
1
0
0
0
2
0
1
0
0
0
1
0
0
0
3
4
0
0
0
0
0
0
0
12
8
13
10
10
12
9
5
9
12
0
0
0
2
2
0
0
0
1
0
0
0
0
1
3
0
0
3
0
0
0
0
0
0
0
2
0
0
0
0
0
1
0
3
1
4
15
10
2
9
1
3
1
4
4
1
2
18
9
4
5
6
13
4
7
0
1
2
0
2
0
3
3
1
0
1
0
0
0
5
4
0
3
0
0
0
0
11
0
2
13
13
6
9
2
11
1
1
0
0
0
0
0
0
0
0
0
0
0
3
1
2
3
1
1
2
2
1
2
1
6
1
0
14
16
3
13
4
4
2
2
1
0
0
1
1
0
0
0
0
0
0
29
17
22
94
76
26
60
27
39
20
29
E * IfEstated
selling
* Taxable
repair
4price
* labor
of
Motor
if4material
labor
isvehicle,
not
charges
Eis
taxable.
not
* boat,
are
Repair
separately
4 If
not
roof,
labor
and
separately
Eshingle
stated,
is
installation
* not
Labor
and
E
separately
50%
stated.
glass
is labor
of
exempt
entire
Erepair,
stated,
is*exempt
ifbill
Separately
separately
electronic
Etax
is*taxed
applies
only
Labor
stated
if
and
at
stated
separately
to
exempt
6.25%.
electrical,
the
labor
except
total
ifisbille
stat
cha
rep
ex
fa
E * Separately
#
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
6.5 * Local
7 taxes4.225
that apply to 0the same
* However,
items
5
subject
6.5
boxing,
*toFor
MN
0sparring
all
*6%
services
There
6general
andiswrestling
listed,
no
tax
5 state
rate
*TPP
Excludes
or
matches
are:
4 consumed,
local
Rochester
sales
4are
government
*subject
taxes
used
A1%,
5local
or
into
Minneapolis
sold
New
services;
levy
5% gross
in
Hampshire
ofconjuncti
2%
many
receip
.5%
is ad
fa
Pet grooming
1
2
3
4
5

Oil field services
6
7
8
9
E
E
E
E
Construction
Water well drilling
10
11
12
13
E
over
1 $10,000,
* License
E a 3.5%
fee
Etax
measured
is imposed
by gross
on
E the
* receipts
Gross
value
5 receipts
*of
ofSubcontractor
the
"government"
E contract.
*are
Receipts
Etaxable
For
can
contractors.
from
Eunless
contracts
deduct
* capital
Material
capital
if under
prime
Work
improvem
improv
subject
$10,0
prov
on f
E
3.5 * For contracts
E * Real
7 Property:
* Electricians,
E Carpenter
electrical
pays tax
work,
on
E materials
wiring,
E insulating,
and does plumbing
notEcharge
* Taxable
or5tax
pipe
to
* unless
fitting,
Subcontractor
customer.
E * capital
Taxable
tinE and
Tangible
improvement.
can
sheet
unless
E deduct
*metal
Personal
Material
the ifwork
shops,
prime
Property
subject
results
wood
prov
E
7
E
E
E
E
5 * Subcontractor
E * Taxable
E
can
unless
E deduct
the ifwork
prime
results
prov
E
E
can
E deduct
* Material
if prime
subject
prov
E
7
E
E
E
E
5 * Subcontractor
14
15
16
17
18
E
E
E
E
E
Storage
Automotive storage
Food storage
Fur storage
Mini-storage
Cold storage
19
20
21
22
23
24
25
E
7
E
E * Note:
E City tax of 0.5%,
E
1.0%,
E or 1.5%
E *may
Exempt
Eapplyifwhen
Eperformed
state tax
in conjunc
is due.
E * PetEgroomingEservices (except for horses)
E * Note:
are
E taxable.
City taxGrooming
of 0.5%,
E * 1.0%,
Only
for
5 veterinary
professional
or 1.5%
E *may
purposes
Credit/refund
Emedical
applyiswhen
Eservices
notallowed
taxable.
stateare
taxfor
exempt.
Sales
is sales
due.of
E
E
E
E * Note:
E City tax of 0.5%,
E
1.0%,
E or 1.5%
4 mayEapply when
E
state tax is due.
E * Note:
including
E City tax
shampooing,
of 0.5%,
6 * 1.0%,
Considered
clipping,
5 or 1.5%
4currying,
nonprofessional
mayEapply
trimming,
when
E services.
nail
statecutting,
tax is due.
and o
6.5 * PetEgroomingEservices (except for horses),
6.5 * Initial
7 *seeding
Grading,
E or sodding
excavating,
of a ditching,
lawn,E or*construction
dredging
Note:
E City
or landscaping,
tax
contracts
of 0.5%,
E for
* taxable.
1.0%,
Lawn
the5improvement
or
maintenance
1.5%
4 *may
Taxable
of
Eapply
&real
repair
property
unless
when
E are
* state
Material
the
taxable;
are
work
tax
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is
capital
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results
due.L
7 * Not E
to exceed $0.05 per ton
E with respect
E
to sand, gravel,
E
dirt,
5 clay
* Exempt
or
E limestone.
ifE serviceEprovider
* Material
is subject
subject
to
7
E
E
E
E
5
E * Services
E
used
E *inMaterial
connection
subject
wit
7 * Drilling
E contracts in excessEof $10,000
E are taxable at
E 3.5%. 5
E * Services
E
used
E *inMaterial
connection
subject
wit
7
E
5
E
E
5
E
E * Typesetting
E
exempt; sal
E
E
E
E
E
4.225
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
5
5
5
5
E
*
*
*
*
Intercity
E
E
taxi or bus
E exempt from muni
Taxable
E
at
E 5%
* Receipts
intrastate
E
are
plusexempt.
local opti
B
Intercity
E
E
taxi or bus
E exempt from local
Exempt
E * Except
from
E local
bonded
E gross
courier
receipts
service
tax. t
E
E
E
7
services
E (except meter parking),
E
including
E
valet parking
6 * and
Taxable
5fees* paid
unless
Receipts
4 for
* stored
10.25%
the
Eof use
government
items
of
inElots
New
for or
resale.
York
or
ramps,
nonprofit
City,
whethe
exce
en
6.5 * Parking
E
7
E
E
E
6 * Taxable
E * unless
Receipts
4
stored
Efromitems
warehousing
E for resale.unprocesse
E * Clothing
7
storage
E is taxable.
E
E
6 * Taxable
5
unless
4
stored
E items
E for resale.
5
unless
4
stored
E items
E for resale.
E
7
E
E
E
6 * Taxable
E
E
E
E
E
E * Taxable
5
unless
4 * stored
See
E New
items
E
York
for TSB-M-86(3)S
resale.
f
E
7
E
E
E
6 * Taxable
5
unless
4
stored
E items
E for resale.
E * Sales
7 of repair
4.225parts are taxable. E * Repair
E parts and materials
6 * Docking
are
5 onlycharges
4taxable
* Charges
exempt.
Eif labor
* Parts
made
Eis separately
and
formaterial
supplies,
stated.
only
stor
#
Storage (Continued)
Packing and crating
Electricity
Water
Natural gas
- Residential Use
Electricity
Water
Natural gas
Insurance services
Loan broker fees
MN
MS
E
E
E
MO
MT
NV
NH
NJ
NM
NY
NC
ND
26
27
28
E
E
E
29
30
31
32
33
34
35
36
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
* Telegraph
7
4.225
exempt.
1.8 * Intermediate
5
E sales,6equipment
* No6 sales
receipts
tax;
5 taxed
and4access
under revenue
3communications
* Intrastate
5excluded.
long
services
distance
tax.
* If originating
E
Ein state andEbilled in state.
E
E
6 * No6 sales 4.25
tax; taxed
* Taxed
E under
under
E
communications
the E
Interstate services
Telecommu
tax.
7
4.225
1.8 * Intermediate
5 * Except
E sales,
for 6interstate
equipment
* Cellular
6 telephone
receipts
telephones
5 *and
charges.
Taxed
4access
are
* under
taxed
Interstate
revenue
3 *under
Telecommunications
Access
5charges
excluded.
communications
charge
are exempt.
and per
Tax
tax
m
* Exempt
1.5 * if
Agricultural
consumed
4.225 * Manufacturing
in
and
0.28
agricultural
industrial
* Consumer
5use
or
use
*industrial
taxed
in
Exempt
excess
ECounsel
at 1.5%.
production
when
of and
10%
more
Public
ofEof
production
than
a Service
product
50%
5 isCommission
cost
to
purchased
be
4 exempt,
sold
* Production
at
3for
tax
or
retail.
*direct
exempt
rates
Effective
E use
use
determined
ifexempt.
in
used
August
processing,
in basic
each
Direct
1, 199
ye
stm
* Exempt
7
if consumed
4.225
in 0.28
agricultural
* Consumer
5or *industrial
Exempt
E
Counsel
*production
when
Exempt
and90%
Public
ifEof
delivered
or amore
Service
product
5purchased
through
Commission
*toWater
be
E sold
mains.
*for
sold
Exempt
at
direct
Etax
retail.
by
* rates
governmental
Exempt
use
ifEused
in
determined
manufacturing
in
if delivered
production
agency
eachthro
ye
is
or
* Exempt
1.5 * if
Agricultural
consumed
4.225 * Basic
in
and
0.28
agricultural
industrial
steelmaking
* Consumer
5use
or *industrial
taxed
exempt.
Exempt
ECounsel
at 1.5%.
production
when
1 and
*more
No
Public
Eofthan
sales
a product
Service
50%
tax;
5 taxed
isCommission
to
purchased
be
4 under
sold at
3separate
for
retail.
tax
*direct
Effective
rates
2utilities
use
*determined
Exempt
inAugust
tax.
processing,
Tax
if1,
each
gas
199
isbe
1ym
* Exempt
1.5 * if
Agricultural
consumed
4.225
in
andagricultural
Eindustrial5use
or *industrial
taxed
Exempt
E at*1.5%.
production
when
Exempt
more
ifEof
delivered
than
a product
50%
5 through
isto
purchased
be
4 sold
mains.
at
1for
retail.
*direct
Sales
E use
*toCoal
in
commercial
processing,
for spacelau
hm
* Mixed
E municipal
E waste 0.28
collection
* Refuse
and
5 *disposal
is
Sewer
exempt.
E services
is taxable;
(but
refuse
Enot* sewer)
is
Only
not
5 iftaxed.
*are
performed
Garbage
subject
4 * Trash
E
to
collection
ontax.
aremoval
regular
No
E and
city
contractual
taxable.
sewer
sales taxes
services
basis
app
37
38
39
40
41
42
43
44
6.5
6.5
6.5
6.5
E
6.5
6.5
6.5
* Telegraph
7
4.225
exempt.
1.8 * Intermediate
5
E sales,6equipment
* No6 sales
receipts
tax;
5 taxed
*and
Plus
4access
under
localrevenue
3communications
option
* Intrastate
5taxes.
excluded.
long
services
distance
tax.
* If originating
E
Ein state andEbilled in state.
E
E
6 * No6 sales 4.25
tax; taxed
* Taxed
E under
under
E
communications
the E
Interstate services
Telecommu
tax.
7
4.225
1.8 * Intermediate
5 * Except
E sales,
for 6interstate
equipment
* No6 sales
telephone
receipts
tax;
5 taxed
*and
charges.
Taxed
4access
under
* under
Interstate
revenue
3separate
*both
Access
5toll
excluded.
utilities
Gross
charges
charge
Receipts
tax.and
are
Tax
exemp
per
and
is m
1T
* Natural
E
gas or
E electricity,
0.25
sold *for Consumer
residential
5
ECounsel
use as primary
and Public
EheatService
source,
5
Commission
is exempt
E * Subject
for
3 tax
billing
* Not
to
rates
Esome
subject
months
determined
local
to
oftaxes.
local
Novemb
each
taxe
y
E
E
0.28 * Consumer
5
ECounsel and Public
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5 Commission
E * Exempt
E tax
* rates
Exempt
ifEused
determined
in
if delivered
production
eachthro
or
ye
* Natural
E
gas or
E electricity,
0.28
sold *for Consumer
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5
ECounsel
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and
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sales
Service
source,
tax;
5 taxed
Commission
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E under
* Subject
for
3separate
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to
rates
2some
utilities
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months
determined
local
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to
oftaxes.
local
Novemb
Tax
each
taxe
is 1y
* Fuel
E oil, coal,E propane and
E LPG sold
5 to residential
E
customers
E for residential
5
Eheating
* Subject
4are*exempt.
to
Subject
Esome
* Coal
to
local
local
for
taxes.
heating
sales ta
* Mixed
E municipal
E waste 0.28
collection
* Refuse
and
5 *disposal
is
Sewer
exempt.
E services
is taxable;
(but
refuse
Enot* sewer)
is
Only
not
5 iftaxed.
*are
performed
Garbage
subject
4 * Trash
E
to
collection
ontax.
aremoval
regular
No
E and
city
contractual
taxable.
sewer
sales taxes
services
basis
app
45
46
47
48
49
50
51
52
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
NE
E
E
E
E
E
E
E
E
E
E
E
5
E * Taxable
E
unless
E
performed on an
E
E
received
E
from maritime t
E
E
E
E * Commissions
E * Repair
E parts and materials
E
are
5 onlyEtaxable
* Taxable
Eif labor
ifEis
there
separately
is a separate
stated.ch
2.75
E
E
E
5
E
E
E
* Tax
E on netEpremiums, excludes
E
annuity
E *income.
IfEreceipts
An
E are
additional
from
E premiums.
2.5% tax on fire
E
E
E
5
E
E
E
E
E
E
E * IfEfor origination,
E
Eassumption or makin
E
E
E
5
E
E
E
E
ifEthe service provided
E
E
E
5
4 * Taxable
E
E
E
5
4 * Exempt.
E
E
E
information
E
service.
E
E
E
5
E * Taxable
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND

Dating services
Debt counseling
Diaper service
Massage services
900 Number services
Shoe repair
Tuxedo rental
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
E
E
E
E * See
E Reg. 1-047. E
5
E * Subject
E
toElocal tax in New Yor
E
drapery,
E upholstery and industrial
E
cleaning
E
taxable. E
5
E
E * Rug
E cleaning services e
6.5 * Carpet,
E
E
E
E
E
E
5
4 * Exempt.
E
E
E
E
E
E
E
E
5 * Exempt
E
ifE performed
E by nonprofit orga
E
7
E
* Provided lessor
5 pays the
E tax at the timeE diapers5are purchased.
E
4 * Subject
E
to 2% local sale
E Reg. 1-053. E * Receipts
5
from
E funeral
4 *services.
First
E $1,500 of charge is
E
E
E
E * See
E
E
E
* N/A
E
E
E
5
E
E
E
6.5
E
E
E * Taxable
E
for new garments.
E
5
E * Only
E usedEgarments are exempt
E
E
E
5
E
E
5
E * Taxable.
E
E
E
4.225
to recreational
* All fees
areas
andand
dues
5 charges
paidEinororaccess
to a place
to tanning
E
of amusement
facilities,
5
orE
reducing
entertainment
* Subject
E salons,
toE
are
New
steam
taxable.
York
baths,
City
Turkish
local
6.5 * Admissions
E
E
E
E * See
E Reg. 1-048. E
5
E
E
E
6.5
7
E
E
E
E
5
E
4 * Subject
E
to 2% sales tax.
6.5
E
E
E
E
E
5
E * Subject
E
toENew York City local
E
is taxable at 7%. 5 * OnEall intrastate
6 * phone
Communications
6 * calls
Taxable
5 and* merchandise
on
5%
aspect
4 transmission
plus
* Subject
taxed
local
E *sales.
under
ifTaxable
to
portion
intrastate;
Ethethe
additional
at
Communicatio
of 6.5%
charges.
4.25%
if5%
if
intra
int
tax
E
E * Intrastate
E
E
E
E
E
E
5
E
E
E
E
7
E
E * Parts
E and materialsEonly taxable
5
if E
labor is Eseparately
* Materials
E stated.
used in repair
6.5 * Building
E
cleaning
E
and maintenanceEservicesEare taxable. 6
5
4
E
E
E
E
E
E
E
E
5
E
E
E
* Provided tax is5 paid at6.5
time* of
Plus
purchase
local Etaxes.
by lessor.
5
4
4 * Subject
5 * Rental
to 2% local
of tangib
sale
E
7
E
E
E
E
5
E
E
5
4
E
E * Parts & material

Billboards
Newspapers
Magazines
Bail bond fees
73
74
75
76
77
78
79
80
81
82
E
E
E
E * See
E Reg 1-056.04.E
5
E
E
E
E
E
E
E
E
E
E * Receipts
E
Efrom national
E
or regional adve
E
E
E
E
E
E
5
E
E
E
* N/A
E
E
E
5
E
E * Sales
E of newspapers by
E
E
E
E
E
E
E
E
E
5
E
E * Sales
E of magazines by m
E * Product
E
salesEare taxable.
E * See
E Reg. 1-056. 6
5
E
E
E
6.5
E
E
E
E
E
5
4
E
E
E
under
E insurance
E
premiums tax.
E
E
E
E
E
E
E * Taxed
E
E
E
E
E
E
5
E
E
E
6.5 * Taxable
E
when
E the service results in5the*sale
See
EofReg.
taxable
1-056.
items6such
* Advertising
as5artwork.4 services
T and materials
E
are generally
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND

Employment agencies
Marketing
Packing and crating
Photo finishing
Printing
Process server fees
Security services
Window cleaning
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
Computer
4
4 * Subject
5
to local sales tax
7
4.225
5
6.5 * Plus local6taxes. 5
107 6.5
7 charge4.225
for the canned or packaged
5 program
E
is taxable, but
E *a charge
In 5general,
for modification
4the*charges
Exempt
4 * for
is
Subject
ifE
exempt
prewritten
separate
toiflocal
charge
separately
programs
sales
andtax
sm
108 6.5 * The
7 of custom
E programs are not taxable.
5
Purchases
E
of materials
E * In
used
5general,
in producing
4the*charges
Materials
Ethe* programs
for
See
Eused
prewritten
G.S.byare
105-164.3(20)
programmer
taxable.
programs a
109 6.5 * Sales
7
E
5 * Professional
E
services
E that do
5 not result
E in new
E *computer
Generally
E
software,
not taxable;
or mob
110 E
* N/A
E
E
E * Taxable
5
if 4deliveryE of microfiche
E
or other tangib
E
E
111 E
E
E
E
E
E
5
4
E
E
112 E
E
E
E
E
E
5
E
E
113 E
6.5
7
E
* Provided the tax
5 is paid
E when lessor purchases
E
5the linens.
E
4 * Subject
5 * Rental
to 2% local
of tangib
sale
E
E
E
E
E
E
5
4
E
E
E
E
E
E
E
E
5
E * May
E be taxable
E
if temp employe
E
E
E
E
E
E
5
4
E * Retail
E sales of tangible p
6.5
E
E
E
E
6 * Taxable
5
regardless
4
Eof contractual
E
basis.
E
E
E
E
E
E
5
E
E
E
E
E
E
E
E
E
5
E
E
E
E and materialsEonly taxable
5
if E
labor
* is
AsEseparately
part ofEgoods
stated.
for sale.
E
E
E
E * Parts
6.5
7
E
E
E
6
5
4 * Taxable
E
as
E real property mainte
E
sale of tangible5 property.
* See
6.5Reg.
* Plus
1-058.
local6taxes. 5
4
4 * Considered
5
tangible pro
6.5
7 * Considered
6.5
7
4.225 * Photographic
* N/A
5prints
* See
are
6.5taxable
Reg.
* Plus
1-058.
when
localprice
6taxes.
includes
5
processing
4
4 as*well
Considered
5as*tangible
Result
tangible
personal
of court
procp
6.5
7 * Considered
4.225
sale of tangible5 property.
* See
6.5Reg.
* Plus
1-057.
local6taxes. 5
4
4 * Considered
5
tangible pro
6.5
E
E
E
E
E
5
4
E
E
E
E
E
E
E
E
5
E
E
E
E
E
E
E
E
E
5
E
E
E
E * Charge
E
for
E additional copies is t
E
E
E
E
6.5 * Plus localEtaxes. 5
6.5 * Security,
E
burglar
E and fire alarm services
E
taxable.
E
E
5
4
E
E
E
sale of tangibleEproperty.
* When
E sign is an improvement
E
5 to real
4 property.
T,E * See
E Sales
* Material
and Use
subject
Tax A
E
7 * Considered
E
E
E
E
E
E
5
E
E
E
E
7
E
E
E
6
5
4
E
E
E
or
E exempt depending o
E
E
E
E
E
E
5
E * Taxable
E of oil, gas, water and
E otherEmineral resources
E taxable
5 at 7%.E
E
E
E
E * Testing
E * Separately
7
stated
E labor
* For
charges
customers
exempt;
5who
* materials
Parts
furnish
E and
their
taxable.
materials
own tire
6arecarcasses
only5 taxable
for 4retreading.
if repair
E labor
* Material
Eis separately
* Tire
onlyretreading
taxable.
stated. (i
6.5
E
E
E
E
6
5
4
E
E
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
Automotive Services
114
115
116
117
118
6.5
7
E
E
E
6
5
4
E
6.5
E * Taxable
E if related to automotive
E
repair.
E
6 * Repair
5 taxable;
4
towing
E
exempt.
6.5 * Repair
7 labor Eexempt; parts taxable;
* N/A
Epaint service
E
exempt. 6
5
4
E
6.5 * Parking
7
services
E (except meter parking),
E
including
E
valet parking
E
and5fees* paid
Receipts
4 for
* 10.25%
the
Eof use
government
of
inElots
NeworYork
or
ramps,
nonprofit
City,
whethe
exce
en
6.5
7
E
5
4
E

Billiard parlors
Bowling alleys
Cable TV services
119
120
121
122
123
124
125
126
127
128
129
130
131
132
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
6.5
E
6.5
Attorneys
Dentists
Engineers
Land surveying
Physicians
133
134
135
136
137
138
139
140
E
E
E
E
E
E
E
E
*
*
*
*
7
4.225
1
* Gross
5 betting
E receipts.
E
5 * Prior
E to July
3 *1, Exempt
1989,
5 pari-mutuel
under salesadmi
tax.
7
4.225
0.0025 * Passenger
5 * Mechanical
Etramway tax
amusement
only;
6 .0025%
device
5 with
tax 4minimum
cannot
* Rides
be
3 substituted
$100
*are
Exempt
5not
annually.
taxable.
for
under
sales
sales
tax.tax.
7
4.225
5
E
E
5
E
E
5
7
4.225
5
E
E
5
E
E
5
* Where
E
cable
5 operators
E provide
E * two-way
Equipment
E * Cable
communication
rental
TV by
wasvie
ta
7
E
5
E
7 * Admissions
4.225
to county, state5 or*community
Mechanical
E
fairs
amusement
exempt.
6
device
5 tax 4cannot
* Games
be
3 substituted
* are
Exempt
5 not taxable.
for
under
sales
sales
tax.tax.
* AE15%
* tax
Mechanical
Eon videoamusement
poker.E
device
5 tax Eis in lieu
E of sales
4 tax.
* Tax is 5% of tax
E
4.225
E
Sales
7 of
* 3%
tickets
4.225
when
or admissions
conducted intopublicly
regular
5 * season
owned
See
E Reg.
school
enclosed
1-044.
games,
coliseums
6 events
* Secondary
5and
and*auditoriums,
activities
Taxable
4and* primary
Admissions
unless
are
3 except
*exempt.
school
Exempt
event
Eathletic
topresented
events
elementary
under
contests
exempt.
sales
byorbetw
501
tax.
se
Memberships
E
4.225
in clubs or organizations
5 *that
See
Eprovide
Reg. 1-044.
sports or
E athletic5 facilities
4 for
* Dues
their
E members
to social
5
clubs
are taxable.
and athletic
Admissions
E * Admissions
4.225
to artisticcharged
performances
by nonprofit
5 sold by
religious,
Equalifying
charitable
non-profit
6 or educational
organizations
5 * Taxable
E organizations,
*and
Exempt
unless
3municipal
* Exempt
event
when
5nonprofit
arts
presented
the
under
boards
charges
civic
sales
by
are
clubs
are
501
tax.
exe
to
E
4.225
E * Mechanical
E * Slotamusement
machines
E
and
device
5other
taxgambling
Eis in lieu
Edevices
of sales
4 subject
tax.
* Taxtoistaxation
5% of tax
un
Sales
7 of
* 3%
tickets
4.225
when
or admissions
conducted
5 into
*publicly
regular
Boxing,
5
season
owned
sparring,
E school
enclosed
wrestling
games,
coliseums
6 contests
events5and
and
are*auditoriums.
subject
activities
Taxable
4 * to
Except
unless
are
35%Baseball
*exempt.
license
boxing
Exempt
event
5 operated
tax
presented
events
under
-- collected
taxed
sales
under
by 501
tax.
by
pro
byN
4
E if rented
E for subsequent pai
7
E
E
E
E
E
E * Deductible
7
E
* Exempt
E if tax 5paid at 6.5
time *ofPlus
purchase
local6by
taxes.
lessor.
5
4
4 * Subject
5
to 2% local sale
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
* N/A
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
5
5
5
5
5
5
5
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
Leases and Rentals

141
142
143
144
145
146
147
148
149
150
151
152
153

7
E
5 * Production
6.5 * Plus
and
local
assembly
6taxes. labor
5 is taxable.
4 * Charges
4 * Considered
to
E a contractor
a part
foroffabr
sal
154 6.5
7
4.225
5
6.5 * Plus local6taxes.
* Tax
5 to be paid
4 by1,contractor.
4 * Taxable
5
at 1% or 4% wh
155 6.5
7 labor Eexempt
* if
Labor
separately
exempt
stated
Eif separately
* on
Labor
E
invoice.
*charges
stated.
Repairexempt
labor
6 exempt
if separately
5 if separately
4stated.
* Materials
Estated.
* Repair
Eand*labor
labor
Material
subject
is exempt
only
tosu
tai
156 E * Repair
7
E
E * Labor
E *charges
Repairexempt
labor
6 *exempt
if Exempt
separately
5 if separately
if 4for
stated.
*resale
Exempt
Estated.
or towhen
E
air carrier.
performed on com
157 E
5
E
E * Repair
E *labor
Repair
andlabor
materials
E exempt
5exempt
if separately
Efrom taxEstated.
if *a qualified
Repair
N/A materials
commonand
or con
lab
158 E
5
E
E * Labor
E *charges
Repairexempt
labor
E exempt
if separately
5 if separately
4stated. Estated. E
159 E
E *charges
Repairexempt
labor
E exempt
if separately
5 if separately
Estated. Estated. E
E
E
E * Labor
160 E
E
E
E
E * Repair labor
6 exempt
5 if separately
4 * Installing,
Estated. Emaintaining, servicin
161 E
7
E
E * Labor
E *charges
Repairexempt
labor
6 exempt
if separately
5 if separately
4stated. Estated.
* IfEseparately stated on c
162 E
7
E
E * Labor
E *charges
Repairexempt
labor
6 exempt
if separately
5 if separately
4stated. Estated.
163 E
7
E
E * Labor
E *charges
Repairexempt
labor
6 exempt
if separately
5 if separately
4stated. Estated.
164 E
exceeds $10,000 it is taxable
E
atE3.5%
* Repair
contractors
labor
6 tax.
exempt
If5 it ifisseparately
less
4 than $10,000,
Estated. Ethen only services tax
E * If it E
165 E
E
E
E * Service
E
and maintenance
E
agreements
E * Gross
E on
* receipts
Any
tangible
E charge
taxed;
personal
E to labor
customer
property
and materia
is taxab
166 E
7
provided
E
charge is separately
5 *stated
Service
E from
* and
Exempt
price
maintenance
ofifthe
6optional
taxable
agreements
5 and
item.
separately
4 on tangible
Estated.personal
E * Parts
property
& material
taxab
167 E * Exempt,
7 * Taxable
Eandatprocessing
*same
Installation
rate labor
as sale
labor
E
is of
not
*exempt
tangible
Installation
involved,
E if*personal
separately
Exempt
and
charges
if property.
separately
if6stated.
optional
are* exempt
Except
5stated
andif
when
separately
on
separately
4 the
results
* bill,
Installations
Estated.
stated.
installation
in* capital
If 5separately
resulting
improvement.
laborstated
is
inexempt
capital
on c
168 E * If fabrication
7 * Taxable
Eandifprocessing
a taxable service
labor E
isisnot
involved;
involved,
E * exempt
Exempt
and ififseparately
ifnot.
6optional
* Except
5stated
and when
separately
on
4 the
results
* bill,
Installations
Estated.
installation
in capital
E resulting
improvement.
labor is
inexempt
capital
169 E * If fabrication
7 * Custom
Elabor
creosoting
is involved,
or treating,
the 5sale custom
is taxable.
E meat processing,
6 * custom
Considered
5 planning
4 fabrication.
* Window
and
E custom
cleaning,
E sawingtrash
taxedremova
at 7%
170 6.5 * If fabrication
7
E
E * Considered
E
food under
E USDA
5 guidelines.
4 * IfEperformed
E on customer's prop
171 E
6.5
7
4.225 * Lessor may pay
5 tax on
6.5purchase
* Plusand
local
lease
6taxes.
*free-of-tax
Taxable
A
5 lessor
* ifDeductions
or
4who
rented
buypurchases
item
for
4 available
28
*under
Subject
days
5tangible
resale
*orfor
Taxable
to
less.
sales
exemption
2%
personal
local
of
only
tangib
prop
sale
ifan
6.5
7
4.225 * Lessor may pay
5 tax on
6.5purchase
* Plusand
local
lease
6taxes.
*free-of-tax,
Lessors
A
5 lessor
* have
Deductions
4or
who
buy
option
purchases
item
4 of
available
*under
paying
Subject
5tangible
resale
* for
the
Taxable
to sales
tax
2%
personal
exemption
on
local
of
only
the
tangib
prop
sale
pur
ifan
6.5
7
4.225
5
* Taxable
A
5 lessor
if 4who
rented
purchases
for
4 28
* Subject
days
5tangible
or to
less.
2%
personal
local prop
sale
6.5
7
4.225
5
* Lessors
A
5 lessor
have
4who
option
purchases
4 of* paying
Subject
5tangible
the
to tax
2%
personal
on
local
theprop
sale
pur
6.5
7
4.225
5
6.5 * Plus local6taxes. A
5 lessor 4who purchases
4 * Subject
5tangible
to 2%
personal
local prop
sale
additional 6% motor vehicle
5 * Rental
See
6.5Reg.
*Tax
Plus
1-019.
is imposed
local6taxes.
on rental
A
5 lessor
*agreements
Also
4who
*subject
purchases
Additional
8 with
*toExempt
5%
aEtangible
term
5%
Leased
* tax
of
Payment
from
not
personal
on
Vehicle
sales
more
passenger
of tax.
5%
than
prop
Gro
6.5
5 * An4.225
6.5
5
4.225
5 * See
6.5Reg.
* Plus
1-019.
local6taxes. A
5 lessor 4who
* purchases
Tractors/trailers,
3 * Exempt
Etangible
* Payment
from
exempt.
personal
sales
ofTruck
tax.
5%
prop
E
E
E
E * See
E Reg 1-019. E
5
E * Taxable
E
when
E under the dominio
6.5
3
4.225
5
* Short
A
5 lessor
term4who
is 28
* purchases
Whenever
days
3 or less.
Etangible
the* aircraft
Payment
personal
is under
of 5%
prop
t
6.5
3
4.225
5
* Lessors
A
5 lessor
have
4who
option
* purchases
Whenever
3 of* paying
$1,500
Etangible
the* the
aircraft
maximum
Payment
tax
personal
on
is under
of
the
tax.
5%
prop
purt
E
E
4.225
E
E * Plus localEtaxes. Exempt
5
E
if sales
* Whenever
E
tax paidEon
theproperty
aircraft is
onunder
purcha
t
6.5 * Cities
7 *are
Anauthorized
4.225
additionaltocounty
impose
4 and
*upImposed
city
to
5 3%
tax
* A
tax
of
statewide,
T
1%
1%
onstate
*transient
toLocally
3%
8lodging
additional
is
* imposed
lodging,
No
collected
6tax
sales
local
is provided
on
also
tax.
lodging
5 option
hotel
levied.
Taxable
* In
and
495%
tax
(limited)
addition
*motel
In
(assessed
under
of
The
addition,
4theof
rooms.
to
additional
rooms
*receipts
3%.
statewide
Exempt
at5some
county
and
is5%
counties
after
meals
used
gross
level).
tax90
totax.
on
receipts
promote
continu
impose
charg
Prest
6.5
7
4.225
4
* Imposed
E * Astatewide,
T
1% state
* Locally
lodging
additional
collected
Etaxlocal
is levied.
lodging
5 optionInEtax
(limited)
addition,
(assessed
E ofsome
3%.
at5county
counties
* Tourist
level).
impose
courtanacc
o
#
Taxidermy
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
172 6.5
E
E
5
4
E
7
taxable;
E
repairs exempt.5 * Repair
E *labor
Use istaxnot
on6taxable.
materials.
5Production
Repairs
4 exempt;
andE assembly
* fabrication
Fabrication
E labor taxable.
islabor
taxable.
is part
173 6.5 * Fabrication
7 on
* Mattress
short-term
renovating
passenger(see
vehicle
Sec.
5 rentals;
*27-65-23).
Satellite
No $2.00
* programming
Services
8per*customer
Tax
Yes
are on
not
*taxable;
meals
Other
per
subject
5 year
services
served
*telephone
to
All
Waste
tax.
goods
away
*onPublication
Residential
However,
No
and
tangible
from
and
cable
services
home.
No
tangible
personal
installation
Fee;
750 Exemptions
are
explains
$0.60
personal
property
taxable
charges
pertypes
nonunle
pro
for
areot
174 Yes * 6.2%
175
176
USE TAX ON SERVICES

* Use tax applies

Yesto tangible
No *personal
Unless there
property
Yes is a purchased
transfer
E * Yes
No
offrom
tangible
effortNo
out
is made
of
personal
state
Notoand
impose
property.
brought
tax on
intoserv
th
No
No
177 Yes
5
6
5
4
178 6.5
B
isB/S
liable for use tax on taxable
B
goods or services.B * Buyer.
S * User
Vendor
* User.
inS case
* Tax
ofBRis*&imposed
Consumer
D.
on retail
179 B * Consumer

* If the service
* Commercial
is performed
* Seller's
domicile.
only
business
* partly
Generally
location.
*within
Generally
theMinnesota,
location
* Property
delivery
oflocal
the
deemed
address
related
sales*(a)
taxable
tax
isreal
location
*applies
Construction
(b)
and
in providing
Telephone
personal
*of
if Where
the
service.
greater
services
*property,
adelivered,
Commercial
N/A
services
service
part
areas
of
taxed
delivered
where
are
well
thedomicile.
based
at
cost
asthe
used.
where
atofexis
the
on
pe
180
Yes to federal
Yes govt. areNo
exempt. Sales
5 * to
Yes,
state
enumerated
*and
Exempt.
local government
Yes
entities
Services
only;
No
provided
units
*other
Yes
Tangible
(except
governmental
to these
Yes
personal
school
entities
* Sales
N/A
districts)
units
property
are
to taxed.
U.S.
notare
taxable.
isGovernme
generally
exempt,
(See Regb
181 Yes * Sales
No
for Yes
sales to religious,
No charitable
5 * or
Most
educational
nonprofits
* Generally
organizations.
pay
Yes
exempt.
tax.
* No Services
* Tangible
No *provided
Exempt
No
personal
toN/A
ifthese
sold
property
to
entities
501(c)(3)
soldaretonot
501
orga
t
182 Yes * Exempt
No
Yes
No
5 * Federally
* Exempt.
chartered
Yes
Services
credit No
unions
provided
Yes
are exempt.
to these
Yes *entities
See
N/AAdministrative
are not taxable.Proc
183 Yes
S * Seller.
S
S
B
* Use tax not
B imposed
* Buyer
S on
*and
services.
Seller.
Sseller
* For
ifSuncollected
collection,
* Tax
N/Ais imposed
or
liability
paid by
is
onbuyer
on
retail
sel
184 B

185
No * Tangible
No * See
personal
Yes
rule 30.property
* Lessor
Yesused
may
* for
A
pay
No
selective
renting
tax
* Sale
on
Yes
and
purchase
sales
for
*leasing
resale
Iftax
purchased
and
onin
purposes
new
lease
most
No motor
*outside
free-of-tax,
cases.
Property
isNo
exempt.
vehicles.
the
* Receipts
state,
purchased
No
orSales
buy
*either
Purchase
No
the
tax
from
for
item
applies
pay
lease
sale
No
Nevada's
is
under
exempt
of
to
or
* coin-operated
rental
Rental
rental
resale
use
for
and
can
or
exemptio
tax,
resale.
lease
lease
beorpu
ma
thp

Yes * See
sales
Yes
rule
tax30.
applies.No
186 Yes * Regular

187
No
* Montana
Yes * Generally,
Yes
does *notIf selectively
tax
purchased
is due
Yes on
*outside
taxeach
See
Yes
personal
"Leases
rental
the
* Yes
Receipts
state,
property
orand
*lease
either
Treated
Yes
Rentals"
from
rentals.
property.
paylease
Yes
the
Nevada's
section.
same
for subsequent
asuse
a purchase.
tax, orleas
th
Yes * Taxable
Yes at *same
AllYes
rate
charges
as*sales
In
such
Yes
the
of*ascases
tangible
Shipping
shipping
Yesof*the
personal
Any
and
liquor
delivery
shipping
property,
excise
No *incurred
charges
ortax
Exempt
Yes
delivery
see
and
rule
are
*by
the
as
Yes
Delivery
or
subject
charge
42.
long
tobacco
on
* behalf
as
Delivery
Yes
included
to
or
reasonable
products
tax
shipping
*ofExcept
when
Yes
the
charge
in tax
seller
the
collected
in
charges
when
relation
(excluding
considered
sale
areof
ownership
are
subject
by
tangible
toan
the
prev
ciga
part
ele
re
to
#
remitting the tax?
remitting the tax?
188
MN
MS
MO
MT
No
No
Yes
Yes
189
190
191
4.225
No
No
No
NE
NV
NH
NJ
NM
NY
NC
ND
* Telephone
No * IfNo
software
licenseYes
tax
is also
@ 1.8%
No
provided,
of Yes
gross
the receipts
charge
* A*charge
is>.No
taxable.
$250/quarter.
. . located.
forYes
on-line
Theaccess
servicemay
provid
be
* The provider
* The
of the
Internet
* Seller
service
Service
must
is responsible
collect
Provider
* Under
andfor
remit
communication
the
5 tax
collection
* on
Plus
sales
local
services
ofN/A
ofthe
option
software.
tax.
tax5iffor
physical
* two-way
The seller.
location
commu
in
No
No
No
No
N/A
No
Yes
* On-line
No
services,
No * Information
such as Lexis
serv
* Plus local
N/A
option if physical location in
In
Totals
Construction
Storage
Personal Services
Business Services
Computer Services
Automotive Services
Leases and Rentals
Miscellaneous
Taxable entries
Cat.
5
4
4
16
9
6
8
20
34
6
5
14
8
4
19
2
164
2
2
0
0
0
0
0
1
3
3
0
0
0
4
0
0
1
0
0
0
4
0
0
0
0
4
0
1
0
0
0
0
4
0
0
0
15
8
8
12
14
0
8
6
16
9
10
6
0
1
2
0
0
0
0
1
7
1
0
0
1
5
0
0
0
0
0
5
5
6
0
0
0
0
0
1
0
0
0
0
6
2
0
0
6
4
1
0
6
1
1
2
20
5
4
1
11
8
2
0
6
4
0
10
32
15
4
4
2
3
1
0
3
0
0
0
6
4
1
0
5
4
0
0
1
1
0
4
5
5
0
0
13
10
11
3
11
1
0
6
13
7
7
11
0
0
0
0
0
0
0
0
8
0
0
0
2
2
3
2
1
2
1
1
4
1
1
2
4
14
0
0
5
2
0
14
18
16
1
1
0
1
0
0
1
0
1
0
1
0
0
0
61
70
28
19
49
11
11
50
152
74
28
25
6 *labor
Air conditioning,
Eexempt
* if
Labor
separately
Eelectrical
exempt
stated
Eifequipment,
separately
* on
Labor
E
invoice.
*charges
elevators,
stated.
Repair
E exempt
labor
general
6 exempt
if separately
or
4.75
machine,
if separately
4stated.
furniture
* Materials
Estated.
*repairing
Repair
Eand*labor
labor
Material
or upholstering,
subject
is exempt
subject
to sa
i
E * Repair
#
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
5 * May
4.5 include
* Local
0 county
*option
Oregon
6or rate
transit
imposes
is
7 indistrict
addition
gross
5 add-on
receipts
to 4state
tax
* sales
taxes
rate.
Exempts
6 tax
on
* A
rate.
utilities.
health
6.25
county
and
Local
oreducation
city
5 option
sales/use
5services;
taxes
taxon
4.5
(1/2
services
lodging
* state
Includes
rate)
are
performed
also
1%
mayapplied.
state-w
beonado
pr
Pet grooming
1
2
3
4
5
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
E
4
6 * Horse
E or dogEtraining E
exempt.E
6.25
grooming
4.875
is taxable
* Taxable
E on 15%
as
E washing/cleaning
of the gross charge
of for
tangb
E
E
E
6
E
E
4
6 * Pet
5 * SeeE lawncare
E and landscaping
6 * Lawn
E information
careE is taxable.
release.\
4
E
6.25 * (Including
E
lawn
E care)
E services
* Sale for
of shrubbery,
contractor/h
tr

Oil field services
6
7
8
9
E
E
E
E
Construction
Water well drilling
10
11
12
13
E taxable
6.25 at
* 2%
Exempt
Eif realty
on all
improvement.
E new construction
E
and all residen
E
E
E
E
E
E
4 * Excise
E * SeeE lawncare
E and landscaping
E
E information
E
release.\
4 * Excise
6 *taxable
Taxable
6.25 at
* if2%
Exempt
repair
Eif realty
or
*oninstallation
Ifall
improvement.
Efor
new
services
construction
E of tangible
on real and
property.
personal
all residen
prop
E
E
E
E
E
E
4 * Excise
E taxable
6.25 at
* 2%
Exempt
Eif realty
if preparatory
improvement.
E
E to new construction or r
E taxable
E at
* 2%
Considered
Eif realty improvement.
new
E construction.
E
E
E
E
E
E
E
4 * Excise
14
15
16
17
18
E
4.5 * Except
E
transportation
E
E of persons
E
where
4
theE fare of each
E person
4.875
does
* not
Airplane
E exceed
travel
E $1.00,
is exempt.
transportation of p
E * SeeE resort tax
E information.
E
E
E
E
E
E
E
E
E
E
4.5
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
Storage
Automotive storage
Food storage
Fur storage
Mini-storage
Cold storage
19
20
21
22
23
24
25
E
E services
4 are taxable.
6 * Non-attendant
6.25
E lots operated
E
byE government entities exem
E
4.5
E
E * Self-storage
E
E
E
E * Self-storage
E
E services
4 are taxable.
E
E
E
E
E
E
E
E
E * Self-storage
E
E services
4 are taxable.
E
6.25
E
E
E
E
E services
4 are taxable.
E
E
E
E
E
E
E
E
E * Self-storage
E
E
E
E * Self-storage
E
E services
4 are taxable.
E
E
E
E
E
E
E
E
E * Self-storage
E
E services
4 are taxable.
E
E
E
E
E
5 * Repair
E *services
Parts
E and
taxable.
materials
6 * Dock
E only
*and
Parts
taxable.
Estorage
*& Supplies
materials
4fees areused
only
6exempt.
*aboard
are
Cleaning
taxable.
E shipsand
4.875
plying
Gasoline
repair
*theCleaning
on
ishigh
Eexempt.
boats,
seasE
and
taxable.
arerepairing
exempt.
Boattaxable;
dockingstor
and
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
4
4
3
4
E
E
E
E
E
E
E
E
E
E
4.875to*start,
Taxable
E stimulate,
ifEfor sale
increase
or rental
production,
of TPP.a
E
2.42 * Labor
6 * Typesetting
6.25 * Exempt
services
T *if purchased
Taxable
for
E printers
4.5
if by
sale
are
a of
printer
exempt.
TPP or
notpublisher.
for resale
Storage (Continued)
Packing and crating
Electricity
Water
Natural gas
- Residential Use
Electricity
Water
Natural gas
Insurance services
Loan broker fees
OH
OK
26
27
28
E
E
E
E
E
E
4
E
E
transportation
E
E explained
E
above.
E
E
E
E * Except
E * Packing
E
material
E
taxable.
E * Wrapping
E
Eservices4 are taxable.
E
29
30
31
32
33
34
35
36
5
5
5
E
E
E
5
E
* Inter-LATA,
4.5
E MTS or
6 cellular
7 mobile
5 only
* Local
taxable.
4 service
6Private
only,6.25
utility
taxable.
is 4.875
subject
Intrastate
to 4.75%
E
long distance,
excise
E tax
exempt.
on gross receipts.
* Taxable
4.5
if call
E originates
6
or7terminates
E in state
E and is
6 billed
* If6.25
in
originating
state.
* Only
Eorservice
received
Eoriginating
in state
E and
andpaid
billed
or in
billed
the state
to st
E
6
7
5 * Local
4 service
6 only,
* Intrastate
6.25
taxable.calls.
4.875
Intrastate E
long distance,
E * Equipment
exempt. is taxable
* Exempt
4.5 * ifExempt
sold
E *byAn
ifpublic
6direct
electrical
* utility
Direct
manufacturing
7 *distribution
and
use
Direct
Edelivered
or *consumption
use
Manufacturing,
use.
4system's
orthrough
*consumption
Electricity
6gross
inpipes
manufacturing,
* mining,
Manufacturers
earnings
6.25
used
in
or manufacturing
wires.
*quarrying
toExempt
tax
power
Also,
Efarming,
is pay
imposed
agricultural
*in
and
may
rate
Farm
exempt.
processing
5processing
be
ofof
*irrigation
1.5%.
exempt
4%
Agricultural
irrigation
E of
personal
*exempt.
Exempt
or
the
based
Exempt
use
rendering
gross
units
exempt.
and
on
property
from
Electricity
revenue
use
ifexempt.
manufactur
used
public
local
inManuf
and
manu
direc
from
opt
uti
us
m
* Exempt
E
if sold
E by public
E
utility
7 *and
Direct
Edelivered
useEorthrough
consumption
6 pipes
* Manufacturers
E
in
or manufacturing
wires. Also,
E pay*may
rate
Exempt
exempt.
E be
of 1.5%
exempt
ifEdelivered
(1%
*based
Exempt
state,
through
on1/2%
use
if used
inlocal).
mains;
manu
direc
* Exempt
4.5 * ifExempt
sold
E byifpublic
6direct
* utility
Direct
manufacturing
7 *and
use
Direct
Edelivered
or *consumption
use
Manufacturing,
use.
4orthrough
consumption
6inpipes
manufacturing,
* mining,
Manufacturers
6.25
in
or manufacturing
wires.
*quarrying
Exempt
Also,
Efarming,
payin
and
may
rate
exempt.
processing
5processing
be
of*1.5%.
exempt
Agricultural
E personal
*exempt.
Exempt
or
based
Industrial
rendering
and
on
property
from
Also,
use
manufactur
production
public
local
inmotor
and
manu
opt
uti
mf
4.5 * Exempt
E
if 6direct
* Direct
manufacturing
7 * use
Direct
Eor *consumption
use
Manufacturing,
use.
4or *consumption
Exempt
6in manufacturing,
* mining,
if
Manufacturers
6.25
used
in manufacturing
*to
quarrying
Motor
generate
Efarming,
pay
and
and
energy
rate
exempt.
other
5processing
of*for
fuels
1.5%.
Agricultural
4.5
industrial
used
*exempt.
Exempt
orIndustrial
rendering
directly
purposes.
and
from
Also,
manufactur
in
production
public
local
mnfg.
motor
opt
uti
orf
E
E
E
E
E
4 * Sewer
E is exempt.
6.25 * Refuse
E collection
E
is E
taxable except industrial so
37
38
39
40
41
42
43
44
5
5
5
E
E
E
5
E
* Inter-LATA,
4.5
E MTS or
6 cellular
* Subscriber
7 mobile
5 line
only
* Local
charges
taxable.
4 service
and
6Private
basic
only,6.25
local
utility
taxable.
service
is subject
Intrastate
5 are to
exempt.
4.75%
E
long distance,
excise
E tax
exempt.
on gross receipts.
* Taxable
4.5
if call
E originates
6
or7terminates
E in state
E and is
6 billed
* If6.25
in
originating
state.
* Only
Eorservice
received
Eoriginating
in state
E and
andpaid
billed
or in
billed
the state
to st
4.5
E
7
5 * Local
4 service
6 only,
* Intrastate
6.25
taxable.calls.
Intrastate
5
E
long distance,
E * Equipment
exempt. is taxable
* Exempt
E * ifExempt
sold
E *byAn
from
public
E electrical
state
utility
Etax;
*distribution
and
Residential
local
Edelivered
*taxes
Residential
4system's
apply.
use
through
* only.
Electricity
Egross
heating
pipes
earnings
used
E
or
exempt.
wires.
*toLocal
tax
power
Also,
2is imposed
governments
agricultural
mayE beof
*exempt
4%
Domestic
irrigation
may
E of the
impose
based
gross
use
units
ontax.
exempt.
revenue
use
exempt.
in manu
from
* Exempt
E * ifExempt
sold
E byfrom
public
E state
utility
Etax.
*and
Residential
Edelivered
E use
via
* only.
Bulk
pipe
6 or
domestic
wire.
E use exempt.
E
E
E
* Exempt
E * ifLocal
sold
E by
taxes
public
E apply.
utility
E *and
Residential
Edelivered
4 use
through
only.
E pipes E
or wires.
* Local
Also,
2 governments
mayE be*exempt
Domestic
may
E *impose
based
If delivered
useontax.
exempt.
use in
through
manu
E * Artificial
E
gas
E exempt
E *from
Residential
E state
* Manufacturing,
tax;
4 use
local
only.
Etaxes mining,
apply.
6.25 *quarrying
Exempt
2
if
and
defined
Eprocessing
* Domestic
asEmotor
*exempt.
May
fuel.
usebeexempt.
Also,
subject
motor
to 1%
f
E
E
E
E * Residential
E
4 use
* only.
Sewer
E is exempt.
6.25 * Refuse
E collection
E
is E
taxable; sewer services are
45
46
47
48
49
50
51
52
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
OR
E
E
E
E
E
E
E
E
PA
E
E
E
E
E
E
E
E
RI
E
E
E
E
E
E
E
E
SC
E
E
E
E
E
E
E
E
SD
TN
TX
E
E
E
UT
E
E
E
VT
VA
E
E
E
E
* May
E be taxable
E
if constitutes sale of
E * Exempt
E
from
E sales
* Must
tax.
E collect
Financial
Etax institutions
on sale
E of tangible
subject to
personal
bank fra
pr
E
6.25
premiums
* Insurance
are
E exempt.
premiums
E
Eexempt.
4 * Insurance
4
E
E
E
E
E
4 * Loans
E initiated
E by financial
E
institutions
E
E are exempt. Taxable und
4
E
E
E
E
E
4
E
E
E
E
E
4
E
E
E
E
E
4
E
6.25
E
E
E
OH

Dating services
Debt counseling
Diaper service
Massage services
900 Number services
Shoe repair
Tuxedo rental
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
E
5
E
5
E
E
E
5
E
5
5
E
5
E

Billboards
Newspapers
Magazines
Bail bond fees
73
74
75
76
77
78
79
80
81
82
E
ofEbillboardsEis subject
E to contractor's
E
excise tax of 2%.
E
E
E
E
E
E
E * Building
E
E
E
E
E
E
E
E
E * Television
E * Video
commercial
E tapes
E for
sales
useare
bytreated
movie as
theate
taxa
E
E
E
E
E
E
E
E
E * Purchase
E * ofVideo
radio
E tapes
orETVfor
time
useisbyexempt.
movie theate
E
E
E
E
E
E
E
E
E
E
E
E
E
E for semiannual
E
or longer, and se
E
E
E
E
E
E
E
E
E * If subscription
E
E
E
E * Transferring
E
E tangible
4 personal
E property
E *inSales
conjunction
E of tangible
Ewithpersonal
advertising
E
property
services
taxable
is subjec
unl
5
E
E
E
E
E
4
E
6.25
E
E
E
E
to insurance
E
premiums
E
Etax. E
E
E
E
E
E
E
E * Subject
E
E
E
6
E
E
4
E
6.25
E
E
E
E * Sale
E of finished
E artwork
6
is taxable.
7
E
4
E * Taxable
6.25 at 4.875
6% when tangible
5
E
personal property is sold.
E
E
5
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
E
E
E
E
E
4
E
E
E
E
E
* Fabric
E protector
E on 6personalE property
E is taxable.
4
6 * Cleaning
6.25
of furniture
E * Wall-to-wall
is
E taxable;
E cleaning
carpet exempt,
of carpet
upholst
is exe
E
E
E
E
E
4
E
6.25 * Includes
E
Escort
E services.
E
E
E
E
E
E
4
E
E
E
E
E
E
E
E
E
5
4
6
6.25
4.875
E
4.5
E
personal
E
Eproperty
E included
* Labor
4 inexempt,
the6total
*but
$500
charge
tangible
E excluded.
must
4.875
personal
be separately
* property
5%
E of*itemized
sales
Funeral
taxable
E of* tangible
Tangible
and
charges
at 5%
subjected
(caskets,
personal
and
personal
furnishi
to the
etc.
pro
pr
E * Tangible
E
E
E
E
E
4
6
E
4.875
E
E
E
E
E
E * Taxable
4
if 6associated
* Repair
6.25with
of tangible
the
4.875
sale of
personal
tangible
E
property.
property.
E * Alterations taxable w
E
E
6
E
E * Taxable
4
if Eassociated
E with
* Taxable
the
4.875
sale *in
ofSale
connection
tangible
E of wrap
4.5
property.
with
*paper.
Exempt
the saleifof
performed
item gif
* Membership
E
E tp physical
E
fitness
E clubs
5 subject
* Subject
4 to 5%
to 6Admissions
sales
* tax.
Most
6.25 memberships
tax
* Memberships
of E
5%. *Most
to
Admissions/dues
5health
in
health
*amusement
Fees
clubs
Eclubs
forare
exempt.
use
for
or
taxable.
of
recreational
recreation/athl
health
Charges
clubs
clu
E
E
E
E
E * Coin
E operated
* Coin-operated
E laundry
E and
washing
dryE cleaning
and drying
Eexempt.
establishments
E
subject to ann
E
E
6 * Cleaning
E
5of wearing
* Coin
4 operated
apparel
6 islaundry
exempt.
6.25 and dry
4.875
cleaningEexempt.
E
E
E
E
E
E
4
6
6.25 * Includes
E
Turkish
E baths.
E
7
10services4 and
* telephone
Interstate
6
6.25
900
services
callsare
exempt.
Esubject to
E sales E
tax.
T
E
6 * Computer
E
E
E
E
E
4
E * Court
E case held
E that Jazzercise
E
E lessons are subject to tax
E
E
E
E
E
4
6
6.25
4.875
E
E
* Indoor
E taxable,
E outdoor
E *exempt
Cleaning
E (building
E
of above-ground
maintenance
4
Eandand
* indoor
Taxable
6.25
janitorial
pools
if above-ground
service).
taxable.
E * IfErealpool;
property.
Econsidered tangible perso
E
for electronic
E
Etransmission
E
of return data to IRS
E
E
E
E
E
4
E * Charges
4.5
E
6
E
5
4
6
6.25
4.875
5
4.5
* Equipment
E
E
rental or6leasingEis taxable.
E
4
E
E * Installation
E * Rental
charges
E
of for
Eequipment
water softening
taxable. equipm
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA

Employment agencies
Marketing
Packing and crating
Photo finishing
Printing
Process server fees
Security services
Window cleaning
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
5
E
5
E
5
E
E
E
5
5
5
5
5
E
E
E
5
5
E
E
5
E
5
5
* Industrial
4.5
laundry
E
and
6 linenEservices
* (Service)
5 only. 4Uniforms
6 or items
6.25of clothing
4.875 are exempt.
E
4.5
Vendor subject to use tax o
4
to E5% tax 6.25
if providedEvia a database
E
access
E service.
E
E
6
E
5 * Subject
* Employment
E
E services.
6
E
E
4
E
E
E
E
E
* Sale
E of tangible
E personal
E * property
Transferring
E
taxable.
E any tangible
4 * Painting,
E
personal
* Interior
wallpapering,
Eproperty
decorating
inE conjunction
etc.* taxable
are
Taxable
Esubject
with
if ifnot
Eto
inthese
separated
*contractor's
connection
Sale
services
of from
tangible
with
excise
is sale
subject
sale
pers
tax.
ofot
E
E
6
E
E
4
E
6.25 * Janitorial
E
andE custodial
E services are taxable. M
E computer-related
E
4
consulting
E
isE taxed. E
E
E
E
E
6 * Only
E
E
E
E
E
4
E
E
E
E
E
* Packing
E
material
E
is Etaxable.
* Wrapping
E
Eservices4 are taxable.
E
E
E * Taxable
E
ifEsale of TPP.
E
E
6
E
E
4
E
6.25
E
E
E
4.5
E
6
7
5
4
6
6.25
4.875
5
4.5
E
4 charge6 exempt
6.25
if separately
4.875stated.5
E * Sale of photographs,
4.5
E
6
7 * Developing
4.5
E
6
7
5 * Taxable
4
if 6printer 6.25
produces 4.875
such items 5as brochures,
* Printing
4.5
letterheads,
and imprinting
envelop
taxa
E
E
E
E
E
4
E
6.25
E
E
E
E
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
4
E
E
E
E
E
E
E and editing
4
services
E
areEsubject toEsales tax.E
E
E
E
6 * Secretarial
E
E
E * Help
E supply
E services
4 are taxable.
E
6.25
E
E
E
* Billboards
E
and
E signs6 printed
* Signs
7 on*and
real
Installation
5installation
property
* Installation
4 exempt
areare
exempt.
subject
6 not
if *separately
taxed
IfOther
tosign
Etax
if signage
*remains
separately
ifstated.
Taxable
theEsign
istangible,
taxable.
*billed.
remains
onTaxable
charges
T then
*Rule
tangible
If4.5
iffor
all
personal
TPP.
5703-9-29,
cost
materials
* personal
Realty
factors
property.
if
signs
5703-9-30.
property.
separately
are are
taxable
exem
s
E
E
E
E
E
4
E
E
E
E
E
* If planned,
E
E
exempt. 6Voice mail
7
taxed
5 as
* Subject
electronic
4
to E
information
5% tax 6.25
if provided
service.
Evia a database
E
access
E service.
* Employment
E
E services.
6 * Secretarial
E
E and computer
4
services
E
are
E subjectEto sales tax.
E
E
E
E
E
E
E
4
E
E
E
E
E
6
levies
E a $1
E per tire4 recycling
6 tax. E * Taxable
4.875 if not
E a repair
E to* aTire
motor
repair
vehicle.
is exemp
E
E * Oregon
* Building
E
maintenance
E
6 and janitorial
E
Eservice.4
E
6.25
E * IfEreal property.
E
Computer
107
108
109
110
111
112
113
5
5
E
E
5
5
E
*
*
*
*
*
When
4.5 51% Eor more6of the charge
7
is5for revision,
4
software
6
is6.25
deemed
* Includes
4.875
to be custom
updates.
5 software.
4.5 * Custom
Modification
software
of prew
is e
When
4.5 51% Eor more6of the charge
7
is5for revision,
4
software
6
is6.25
deemed toEbe custom
* If 5separately
software.
E *stated.
Custom
Modification
software
of prew
is e
Custom
4.5 software
E
programming
6
7 is exempt.
5
4Computer
6 programming,
6.25
i.e.,
E systemTprogramming,
* Tangible
E
personal
is still subject
property
to tai
Computer
E
services
E
and
6 dataEprocessing
5 *charges
Taxable
4 are
if 6taxable.
associated
* Services
6.25with
* involved
Contract
sale
E of software.
with
programming
E the sale,
E lease,
services
* Modification
rental,
in which
creation
ofclient
prew
or
Electronic
E
information
E
6 service.
E
5 * Some
4 communications
E
6.25 services
E are taxable.
E
"Ways
E
or means for transmi
E
E
6
E
E
4
E
6.25
E
E
E
* Computer
E
and
E data 6processing
7 *charges
Taxable
E areiftaxable.
4mainframe
E computer
6.25 located
E in the E
state. E
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
Automotive Services
114
115
116
117
118
5 * Washing,
E
waxing,
E
polishing
6
Eand painting
E
motor
4
vehicles
6 * are
CarEtaxable.
washing
4.875
Coin-operated
taxable, except
E car
coin
Ewashes
operated
are exempt.
car wash exem
E
are Etaxable.6 * Separately
E
E stated towing
4
charges
6 * Taxable
are
E exempt.
if performing
E * Repairs
Ein anticipation
are
E taxable.
of repair.
E * Repairs
5 * Repairs
E
are Etaxable.6
E
E
4
6
E * Only
4.875separately-stated
E
E material charges are tax
E
4.5
E
E
E
E
4
6 * Non-attendant
6.25 * Parking
E lotsand
operated
E
storagebyEservices.
government entities exem
5
E
E
6
E * Rustproofing
E * Taxable
4 andif undercoating
6sold* inRustproofing
conjunction
E taxable
4.875
and
with
if performed
undercoating
theEsales of
byEvehicle.
the
taxable.
seller of the vehicle a

Billiard parlors
Bowling alleys
Cable TV services
119
120
121
122
123
124
125
126
127
128
129
130
131
132
E
E
E
E
E
E
E
E
5
E
E
E
E
5
Attorneys
Dentists
Engineers
Land surveying
Physicians
133
134
135
136
137
138
139
140
E
E
E
E
E
E
E
E
*
*
*
*
*
*
*
*
*
*
*
*
*
*
Local
14.5 option
* 4.5%
E admission
*sales
Annual
Etax*tax;
plus
Subject
excise
Tlocally
10%
* tax
There
toadmissions
Eadministered
separate
of $100
is a 4separate
is
pari-mutuel
tax.
*imposed
Admissions
and
6tax
collected.
on
under
and
6.25
games
admissions
and
a different
May
services
of 4.875
chance.
apply
tax.
chapter
rendered
anywhere
5 of for
law
admission
E
the
fortrack
admissions
or
is charged
animal
to racing
owner
to ente
e
Local
4.5 option
E admission
* Annual
E *tax;
Local
amusement
Elocally
municipalities
5administered
device
* Subject
4 excise
may
to
and
6impose
5%
taxcollected.
of
Admissions
$37.50
6.25
amusement
May
fortax.
4.875
each
apply
taxes.
device
anywhere
5 is imposed.
admission
E
is charged to ente
Local
4.5 option
E admission
E tax;ElocallyEadministered
* Subject
4
to
and
65%
collected.
*Admissions
Cash
6.25 payments
May
* Except
tax.
4.875
apply
tocoin-operated.
anywhere
play5are* taxable.
Amusement
admission
E
Coin-operated
ischarge.
charged totable
ente
Local
4.5 option
E admission
E tax;Elocally5administered
* Subject
4
to
and
65%
collected.
Admissions
6.25 Maytax.
4.875
apply anywhere
5
admission
E
is charged to ente
Local
E option
E admission
* Some
E *cities
tax;
Premium
7locally
and
* Community
counties
5cable
administered
television
levy
4 antenna
a and
franchise
6services
collected.
television,
* Premium
6.25
fee
areon
subject
May
subscription
cable
channels
apply
Etoservices.
sales
anywhere
taxable;
television
tax.
5 Thebasic
admission
percentage
Eandservice
cableisof
television
exempt.
charged
the fee to
varies
servi
ente
Local
4.5 option
E admission
E *tax;
Local
Elocally
municipalities
5administered
4 may
* Admissions
and
6impose
collected.
6.25
amusement
to the
Maygrounds
4.875
apply
taxes.anywhere
of state,
5
county,
admission
E
district,
is charged
regional
to and
ente
Local
E option
* Coin-operated
E admission
* Annual
E tax;
devices
amusement
Elocally
useEadministered
annual
device4decals
excise
and
ranging
Etaxcollected.
of $75
from
E is $2
May
*imposed.
Annual
to apply
$50
E in
An
occupation
anywhere
lieu
excise
E of*sales
tax
Machines
admission
tax
E of
tax.
levied
$100licensed.
is
at
ischarged
$60
imposed
per machi
toonente
ga
Local
4.5 option
* K-12
E admission
schools
E *are
tax;
Local
exempt.
Elocally
municipalities
5administered
* College
E may
sports
and
6impose
collected.
*events
Admission
amusement
E subject
May4.875
to
apply
to
taxes.
school
5%anywhere
Admissions
(grades
E
admission
K-12)
E tax. events
is charged
exempt.to ente
Local
4.5 option
E admission
E *tax;
Local
Elocally
municipalities
5administered
* Exempt
4 may
if
and
6impose
a nonprofit
collected.
6.25
amusement
club.
May
* If recreational
apply
Etaxes.
*anywhere
If 5level
or* amusement,
If
of
admission
Eadmission
fees determined
is
includes
to
charged
amusement
bycountry
to
memb
ente
l
Local
4.5 option
E admission
E *tax;
Local
Elocally
municipalities
5administered
4 may
and
6impose
collected.
6.25
amusement
May4.875
apply
taxes.anywhere
5
admission
E
is charged to ente
Local
4.5 option
* Coin-operated
E admission
* Annual
E tax;
devices
privilege
Elocally
useEtax
administered
annual
of $50
4decals
is imposed.
and
ranging
E collected.
6.25
from $2
May
* Coin-operated
to apply
$50
E in*anywhere
lieu
IfEcoin
of
exempt
*sales
operated
Machines
admission
E tax.
but subject
- various
licensed.
is charged
to exceptions
annual
Pinball
to ente
oc
Local
4.5 option
E admission
E *tax;
Local
Elocally
municipalities
5administered
4 may
and
6impose
collected.
amusement
E May4.875
apply
taxes.anywhere
5
admission
E
is charged to ente
Local
E option
* Exempt
E admission
ifEtax paid
tax;Elocally
on admission.
Eadministered
E
and
6 collected.
E May
* Rentals
apply
E to
*anywhere
theaters
IfEfor exibition
admission
and
E TV
* in
Only
exempt,
taxable
is rentals
charged
distributor
admission
tototheat
ente
Local
4.5 option
E admission
6 tax;7locally
* Renter
5administered
may
4 electand
to
6 pay
collected.
on6.25
costMay
of tape.
4.875
apply anywhere
5
admission
4.5
is charged to ente
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E * Computer
E
Eservices4 are subject
E to tax.
E
E
E
E
4
E
E
E
E
E
E
E
E
E
E
E
4
E
E
E
E
E
4
E
6.25
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
Leases and Rentals

141
142
143
144
145
146
147
148
149
150
151
152
153
5
5
5
5
5
5
5
E
5
5
E
5
E
*
*
*
*
*
*
*

154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
5
5
5
5
E
5
E
E
5
5
5
E
E
5
5
5
E
E
* If the
E work Eperformed
6 involves
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7 the
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4 of iftangible
6not *part
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the
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5charges
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sa
4.5
E
6 * Repair
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or 5installation
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6
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4.5
when
to tax.service
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E * Labor
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is exempt
6repaired
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installed
Labor
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isisLabor
garment
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not
4 from
otherwise
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ifrepair
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6.25
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made
services
then
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4.875
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on
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Taxable
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to
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materials
taxable
is exempt
taxable.
involves
are
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6 * Unless
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forEcommon
4 carrier.
E * Parts
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4.875exemptE if airplane
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E
E
6 * Pennsylvania
E * Repair
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fuel,
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4.875
vessel
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vessels
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istons
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or
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more.of 50
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E
E
6 * Pennsylvania
E
E exempts
4
fuel,
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* Non-commercial
4.875
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50
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taxable.
only.
E
E exempts
4
fuel,
6 repairs,Esupplies
4.875
for vessels
E over 50
E tons only.
E
E
6 * Pennsylvania
* Exempt
E
if railcars
E
are
E owned
* Pennsylvania
E by
* public
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E has
utility
is exempt
4direct
railroad.
* Materials
use
if6stated
public
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separately.
used
E
utility
or exemption.
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4.875
by
byErailroads
changeE inare
*statute
Labor
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11/96.
and materials
at 1/2 of
E
E
6
E
E
4
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E * Parts
4.875and materials
E
only
E taxable.
E
E
6
E
E
4
6
6.25
4.875
E
E
E
E
6
E
E
4
6
6.25 * Exemption
4.875
for
E property
E that may be purchased
E * to
Labor
6.25
contractor's
applied
* Residential
E excise
to real tax.
property
E
Eis
exempt.
exempt.
E
E
E
E
E
2 * Subject
* Exempt
E
if the
E warranty
6 is provided
E
Eas part of
E the
* original
Exempt
E
consideration
if6.25
no charges
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Eare
paidmade
for Ethe
towarranty
customer
tangible
E repairs
personal
at timeexempt.
of
property.
repair; ded
E
E
6
E
5
4
6
6.25 * Taxable
4.875 *whenever
Sale
E of warranty
sold.
4.5 * Labor
agreement
only contracts
is taxab
* If equipment
E * Labor
E being
is exempt
6repaired
* Shoe
ifEor
separately
*repair
installed
Exempt
E and
*stated
isInstallation
if
garment
not
4separately
from
otherwise
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repair
the
6 charges
stated.
charge
taxable
exempt,
are
6.25
exempt
exempt
made
at
*then
2%
Installation
for
4.875
(both
ifthe
ifseparately
materials.
realty
labor
labor
* Exempt
charges
improvement.
E
toand
stated.
effect
* materials).
Installation
ifin
Echarge
orconnection
*install
Installation
is charges
is
to taxable.
install
withservices
are
the
person
exem
sale
* If equipment
E
E being E
repairedEor installed
E
is not
4 otherwise
* Excise
6 *taxable
exempt,
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E tangible
at
*then
2%
Taxable
4.875
the
ifpersonal
realty
labor
*if Exempt
installation
improvement.
E
toproperty.
effect
ifEcharge
orcauses
*install
If Installation
permanently
isrepair,
is
to taxable.
install
remodelin
services
installe
person
* If the
E work Eperformed
6 involves
7 *the
Considered
Efabrication
4 fabrication
of tangible
6 * labor.
Taxable
personal
6.25 ifproperty,
theE character
* the
Taxable
Echarges
of customer-owned
4.5
if constitutes
are* subject
Tax applies
repair.
toproperty
thetoOhio
charg
cha
sa
E
E
E
E
E
4
E
E
E
E
4.5
Rental
4.5 of personal
E
property
6
7is synonymous
* Lessor
5 * may
Limit
4with
elect
tax
theto
6sale
pay
$300
of
on6.25
for
personal
cost.
sales
* Except
or
4.875
property.
long-term
motor
The
5 (90
vehicles
*total
+Persons
4.5
days)
amount
for rental
less
who
ofthan
purchase
the
of aircraft,
31
rental
days
tangib
char
mo
tax
Rental
4.5 of personal
E
property
6
7is synonymous
* Lessor
5 * may
Tax
4with
elect
exemption
theto
6sale
payfor
of
on6.25
personal
lease
cost.*of
Additional
Except
4.875
light
property.
transportation
motor
6%
The
5 vehicles
surcharge
*total
Persons
4.5
equipment
amount
forapplied
more
who
of purchase
the
if
than
tolease
rentals
rental
180istangib
days
char
long
of 1
Exempt
4.5 if used
E in mining.
6
7 * Lessor
5
may
4 elect
* Ifto
6leased
pay on
with
6.25
cost.
operator,
4.875this lease
5 is subject
4.5 to the 2% contractor'
Exempt
4.5 if used
E in mining.
6
7 * Lessor
5 * may
Maximum
4 elect
* Ifto
6leased
tax
pay
provisions
on
with
6.25
cost.
operator,
apply
4.875(90
this +lease
days).
5 is subject
4.5 to the 2% contractor'
Rental
4.5 of personal
E
property
6
7is synonymous
* Lessor
5
may
4with
elect
theto
6sale
payof
on6.25
personal
cost. 4.875
property. The
5 total
4.5amount of the rental char
Rental
10.5 *of Sales,
personal
E lease,
property
6 rental
* Rentals
7isofsynonymous
*trucks
Lessor
less
5 than
and
* may
The
trailers
29
4with
elect
lessee
days
* the
Rental
which
to
are
6may
sale
pay
subject
of
exceed
of
elect
on6.25
registered
personal
cost.
to
to8,000
*pay
additional
Rentals
4.875
property.
the
motor
lbs.tax
are
less
$2/day
vehicles
onexempt
The
each
than
5 *public
total
31
lease
isfrom
Exempt
6.5
exempt
days
amount
transportation
payment
*sales
are
Exempt
from
iftaxed
of
tax
lease
the
or
sales
orfrom
on
at
is
rental
6%
assistance
10%,
28
the
tax,
sales
vehicl
days
whol
char
but
ren
ta
Lease
E of
* personal
Lease
E
ofproperty
6autos
* More
for
7is 12
synonymous
*than
months
Lessor
5 30*day
or
may
Maximum
with
E
longer
leases
elect
*the
Rental
is
are
to
6sale
tax
exempt
pay
subject
applicable
ofon6.25
personal
registered
from
cost.
to additional
*sales
to
Rentals
property.
4.875
the
motor
tax
sale
3%
if
more
vehicles
owner/lessor
orThe
public
Elease
than
total
isof
transportation
180
exempt
3amount
motor
days
pays
* Exempt
vehicle
ifare
motor
oflease
the
exempt,
assistance
from
lease
vehicle
is $300.
28sales
lessor
charge
days
exc
fun
Th
ta
4.5
E
E * Exempt
E
unless
E
a rental.
4
E
E
E
E
6.5
4.5
E
6
7 * Lessor
5
may
4 elect to
6 pay on6.25
cost. 4.875
5
2 * Exempt from sales ta
4.5
E
6
7 * Lessor
5 * may
Subject
4 electtoto
6maximum
pay on6.25
cost.
tax provisions
4.875 (905 + days).
E
E
E
E * Exempt,
E
provided
4 * Intrastate.
Epilot is employed
E
by
E owner E
of aircraft.
* May
4.5 be*subject
Some
E *Oklahoma
toSome
a6maximum
cities
12
cities
and
*10%
levy
Additional
counties
7lodging
a separate
levy
4tax.
5% aroom
hotel
This
tax
6 on
tax.
tax
taxhotel
is
is imposed
locally
6 and* motel
Exempt
administered
7.875
in addition
room
*from
Includes
rents.
7to
sales
and
sales
* The
collected.
Exempt
tax,
4.5
3%
tax.
amount
but
*transient
Subject
from
taxable
ofsales
room
the
tounder
the
tax
tax,
tax.
4.5%
varies
comp
but
Stat
E
E
E
E
7
4
6
E
7.875 * Includes
E
4.5
3% *transient
Subjectroom
to thetax.
4.5%
Sta
#
Taxidermy
172
173
174
175
176
OH
5
5
OK
OR
E
E
E
E
PA
RI
SC
SD
TN
TX
UT
VT
VA
6
7
E
4
E
6.25
4.875
5
E
E * Repair
toEreal
* is
estate
Taxable
exempt;
4 is exempt.
if 6fabrication
part of 6.25
costistotaxable.
make
4.875
tangible
* Only
Eproperty.
*if "Fabrications"
performed
E * Fabrication
on personal
is taxable
which
prope
atdo
5
6 * Service
* Computer services
No
and data7processing
* Fabrication
5 *charges
Bingo
4 labor
*proceeds
are
All
services
6taxable.
goods
* are
Services
No
and
taxable.
subject
services
* tax
Except
to
Yes
imposed
5%
aremany
sales
*taxable
Most
on
tax.
ordinarily
"uranium
services
unless
Yes specifically
*nontaxable
in
enrichment."
Watercraft
connection
services
exempt.
leases
with -the
arc
4
USE TAX ON SERVICES

No
No
Yes
Yes
Yes
Yes
No
Yes
Yes * Use
No tax
* Except
applies
Yes * to
If
onsale
the
out-of-state
extent
is taxable,
thatpurch
sale
use
177 Yes
No
6
7
5 * 10%
4 in the case of6.25
900 telephone
* Credit
4.875 for
services.
sales tax 3.5
paid in another state allowe
178 5
B of*service.
Buyer
N/A is responsible,
B * Seller
B/S *but
must
Purchaser,
B
seller
collect
* The
may
User
unless
tax
party
collect
* ifUser
seller
seller
storing,
and
ormaintains
has
Consumer.
remit
using
Bnexus
the
*oratax.
Seller
and
consuming
Pennsylvania
Bis must
licensed
* Purchaser
collect
property
business
in state.
if ultimately
purchased
in *state.
location.
Seller
Usually
responsible.
for
or purchaser
usepurchas
in statel
179 User * User

* For
Yesdata
* processing,
Point
N/A of sale.
telecommunications,
* For state
* No
sales
local
tax,
landscaping,
option
point
* If
tax.
ofrepair
delivery
*private
Seller's
of tangible
isinvestment
point
*location.
Unless
property,
of taxation.
&
local
* security,
Place
tax
taxapplies
*statute
ofLocation
and
delivery.
where
1-900
specifies
* Commercial
ofservice
work
associated
otherwise,
was
it domicil
isdone.
real
theusu
lo
o
180
Yes if N/A
sold to Ohio
Yes andYes
its *jurisdictions
Federal
* Sales
government,
Yes
or to
to federal
federal
E state
government.
govt.
Yes
of RI,
onlycities,
exempt.
Yestowns
* Federal
Yes
and other
and
Yespolitical
Utah.
* Federal
subdivisions.
government
181 Yes * Exempt
No if N/A
nonprofit
Yes
is engaged
* Sales
No *to
inUnless
registered
"charitable
* exempt
Exempt
Yes
charities,
purpose"
* status
If
if E
qualified
forreligious
specifically
resale
as determined
Yes
as
and
organizations,
a*"relief
proceeds
granted.
Sales
Yes
in agency."
R.C.
ofare
*services
5739.02(B)(12).
Religious
nonprofit
Yes
used*for
to501(c)(3)
No
501(c)(3),
organization's
educational
and* charitable
Generally,
organizations
(4),institutions
(8),
exempt
organizatio
nonprofit
(10)only
purp
and
an
182 Yes * Exempt
Yes
N/A
Yes * Only
No federal *reserve
Exempt
No banks
only
6 exempt.
if bank
Yesis considered
No *a federal
Sales
No toinstrumentality.
federally
No
chartered credit un
183 No
B has duty
S to collect
B
and
S remit.
* Seller.
S * Seller.
S
S * Seller
B may
* Seller
pass
B must
cost
* Buyer
on
collect
B to buyer.
B/S
unless
* purchased
Seller or buyer
for use
may
int
184 S * Seller

Yesbe*exempt
Tax
No is*as
due
Individual
No
purchase
on*gross
Resale
Yes
for
counties
receipts
*resale.
exemption
Purchaser
No do
from
* assess
IfNo
the
lease
has
would
*property
personal
option
payments.
Resale.
No
apply.
of
*isproperty
paying
Lessor
Tax
purchased
No would
on
may
taxcost
for
on
be
No
buy
business
or
due
rental/lease,
property
charging
onYes
rental
property.
*for
on
then
Rental
or
No
leasing
rental
lease
it*isfee
Purchase
or
determined
payments.
purposes
is
lease
taxable.
charges.
ofonequipme
toaSee
be
resal
a32
185 No * May

Yes * Tax
No is dueNoon gross
Yesreceipts
Yes fromYes
lease
* payments.
Tangible
Yes * The
Personal
Yesleasing
Property.
Yes
of all tangible
No personal
Yes * Exempt
propertyservice
withinifTN
an
186 Yes * 5%

delivered
* "No"
No
from
forvendor's
Yes
sales*tax,
Shipping
Yes
place
"yes"
* of
IfYes
for
and
business.
occurring
use
*delivery
Charges
Yes
tax (charges
prior
* charges
Amount
for
Yes
to delivery
title's
are
*made
Taxable
included
included
Yes
passage.
made
in *conjunction
ifIf
in
in
via
shipping
purchaser
No
the
gross
the
retailer's
*seller's
receipts).
with
point
Unless
Yes
makes
the
charges
vehicle
*is title
If
destination.
sale
No
separate
meets
passes
of
is
to
* always
tangible
Freight-in
purchaser
criteria
arrangements,
after
Not
taxable.
personal
delivery.
intaxed
of
is32conside
tangible
VSA
ifIfthe
pro
shi
th
187 No * IfN/Y
#
remitting the tax?
remitting the tax?
OH
188 Yes
189
No
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
Yes * Subject
No
to
Notax asYes
a computer service.
* This
Yesis *taxed
Taxable
No
at 6%asasinformation
No
a telecommunication.
service.
As always,
5 * Sales tax. Provider 6of electronic information

N/A
4 service.
* Seller/service
6.25 provider.
* Seller collects and remits tax.
190 Yes
191
OK
No
No
to
Yes
tax asYes
a computer service.
* This
Yesis *taxed
Taxable
No
at 6%asasinformation
No
a telecommunication.
service.
As always,
Yes * Subject
5 * Sales tax. Provider 6of electronic information

5 * Buyer,
4 service.
* ifSeller/service
provider6.25
out of
provider.
* state.
SellerSeller,
collects
if provider
and remits
in tax.
state.
In
Totals
Construction
Storage
Personal Services
Business Services
Computer Services
Automotive Services
Leases and Rentals
Miscellaneous
Taxable entries
Cat.
1
0
0
2
0
0
4
2
2
1
0
0
5
0
0
0
0
0
4
1
2
1
0
1
4 0
0
0
0
0
0
4
1
3
0
0
0
4 0
8
0
8
10
4
12
11
12
7
3
1
16 8
2
0
1
0
0
6
1
0
2
0
0
9 1
1
0
0
0
0
6
1
2
0
0
0
6 0
0
0
0
0
0
7
0
2
0
0
0
8 0
1
0
6
1
5
19
11
11
8
2
3
20 7
4
0
17
6
6
28
6
14
6
4
4
34 14
2
0
6
3
4
6
3
6
0
1
0
6 3
1
0
4
0
0
5
5
1
3
0
0
5 3
11
0
1
3
9
12
12
10
9
10
1
14 2
0
0
0
0
0
4
0
1
0
0
0
8 0
2
0
1
1
2
4
2
1
2
1
4
4 1
0
0
15
3
1
18
14
11
15
2
4
19 12
0
0
0
1
1
2
1
0
0
0
0
2 0
32
0
61
28
32
141
71
78
54
23
18
164 52
E * Labor
E being
is exempt
6repaired
* Shoe
ifEor
separately
*repair
installed
Labor
E and
*stated
isisLabor
garment
exempt
not
4 from
otherwise
is exempt
if5.5
repair
the
stated
charge
* exempt,
are
Repair
ifseparately.
separately
6exempt
made
*services
then
Labor
for
(both
the
5stated
materials.
on
to
labor
labor
repair,
real
onE
to
invoice.
and
property
effect
*restore,
materials).
Sales
Eorare
*install
maintain
ofLabor
not
materials
taxable
is exempt
taxable.
or remodel
are
except
subjec
if sepa
ta
a
5 * If equipment
#
WA
6.5
WV
WI
WY
# of States
Taxing
* New
6 classes:
* Generally
5 Retailing
4all*services,
B&O
Information
taxexcept
(0.471%
contained
personal
of gross
here
andreceipts);
is
professional,
from the
Financial
1996
are survey
taxable.
Services
asExemptions
well
tax (1.6%);
as frominclude
Selected
from CCH,
sales
Business
Prentic
to gove
S
Pet grooming
1
2
3
4
5
1.829
1.829
1.829
1.829
6.5

Oil field services
6
7
8
9
0.506 * Subject
E * toSales
E
the extraction
of tangible
E
for
property
other classification
or
6 taxable services
of the B&O
directly
tax.
used
The
orrate
consumed
is 0.506%.
in theRetail
activities
salesoftax
natural
is notreso
col
E
to E
selected4business
* Stratigraphic
services7classification
test or core hole
of the
drilling
B&Oistax.
exempt
Retail
when
taxdone
is notfor
collected.
the sole purpose of obta
2.0 * Subject
6.5
E
E
4
11
2.0 * Considerd
6 * Platemaking,
5intermediate
* May
E be
exempt,
steps
exempt
ortypesetting,
the
under
19
printing
Sec. taxable.
77.54(2)
process and
Wis.are
Stats.
subject to selected business services classification
Construction
Water well drilling
10
11
12
13
14
15
16
17
18
3.852 * Exempt
E * from
Exempt
E retail
if4subject
sales taxtobut
regulation
the11
grossbyincome
the West
is subject
Virginia
toPublic
PublicService
Utility tax
Commission.
at 3.852%. Airplane transporta
0.642 * Exempt
E * from
Exempt
E retail
if4subject
sales taxtobut
regulation
gross
5 income
by thesubject
West Virginia
to PublicPublic
UtilityService
tax at 0.642%.
Commission.
E * from
Exempt
E retail
if4subject
sales taxtobut
regulation
the 8grossbyincome
the West
is subject
Virginia
toPublic
PublicService
Utility tax
Commission.
at 1.926%. Taxable at 0.642%
1.926 * Exempt
1.829
E * Exempt
E
ifEsubject to regulation
6 by the West Virginia Public Service Commission.
E
E * Exempt
E
ifEsubject to regulation
1 by the West Virginia Public Service Commission.
Storage
Automotive storage
Food storage
Fur storage
Mini-storage
Cold storage
19
20
21
22
23
24
25
6 subject
5 to* the
Taxable
E0.471%
as Retail
parking
B&O
19
if temp.
tax. and
Retail
vehicle
sales is
taxavailable
applicable.
for use
Rental
on short
of parking
notice,spaces
otherwise
for 30
it'sdays
exem
o
6.5 * Also
0.506
6
E
E
10
0.506
6
E
E
15
0.506
6
E
E
12
6
Ereal
* estate
Taxable
E rental.
if used to store
9 boat.
E * Considered
0.506
6
E
E
13
6.5 * 6.5%
6 + 0.471%
5
for4cleaning
* Except
anddock
repairs;
21storage.
1.5% otherwise.
6.5
6.5
6.5
6.5
*
*
*
*
*
*
*
*
*
Subject
E * toSales
E
the Service
of tangible
E and property
Other Activities
or
4 taxable
tax.services purchased for use or consumption in connection with the
Subject
E * to
Professional
Ethe Service
E services
and Other
areActivities
exempt
5
intax.
West Virginia from sales tax; however, "professional" is viewed as
Subject
6
toEthe*Service
Boarding
E andtaxable
Other Activities
under
7 Sec.tax.
77.52(2)(a)10, WSA.
Subject
6
to 5the*Service
Taxable
E and
under
Other
Sec.
Activities
16
77.52(2)(a)10
tax. Wis. Stats. as cleaning or maintenance of tangible personal p
The
6 .471%
* Initial
5retailing
* planting
Landscaping
E tax applies
of trees
and
and
and
lawn
19
covers
shrubs
maintenance,
lawn
is exempt
maintenance,
including
as a capital
subject
planning
improvement.
to gross
and counseling,
receipts tax.
taxable.
Required to collect
Subject
E * toIfE
Retailing
the*activity
Real
E classification
property
results inconstruction
a and
capital
11 retail
improvement
only.
sales tax (0.471%
then theand
service
6.5%).
performed
Value ofiscontract
exemptprice
from istax.
subject
Howeve
to r
City
6 and
* If
county
Ethe*activity
public
Real
E property
results
road construction
inconstruction
a capital
13 and
improvement
only.
federal government
then the service
contracting
performed
subject
is exempt
to separate
from
B&O
tax. tax
Howeve
(0.50
City
E and county
E * public
Landscaping
E road construction
taxed.11 and federal government contracting subject to separate B&O tax (0.50
Subject
E
to E
Retailing
E classification and
10 retail sales tax (.471 and 6.5%). Value of contract price is subject to reta
#
Storage (Continued)
Packing and crating
Electricity
Water
Natural gas
- Residential Use
Electricity
Water
Natural gas
Insurance services
Loan broker fees
WA
WV
WI
WY
# of States
Taxing
26
27
28
1.926
6
5 * Marine
E
towing, taxable;
7
tugboat service, exempt.
6 agent
E commission
E
tax rate is 3.287%.
0.287 * Travel
1.829
6
E
E
9
29
30
31
32
33
34
35
36
6.5
6.5
6.5
3.873
5.029
3.852
6.5
4.6
*
*
*
*
*
*
*
*
Also
4 subject
* Local
5 to exchange
the40.471%
services
Retail are
B&O
44subject
tax plus
to 4%
retail
telecommunications
sales and local taxtax.
except in cases of local residential ser
Also
E subject
5 to* the
Taxable
E0.471%
if call
Retail
originates
B&O
21 taxinplus
stateretail
and is
sales
charged
and local
to service
tax except
address
in cases
in state.
of local residential ser
Also
E subject
5 to* the
Taxable
40.471%
* Intrastate
if call
Retail
originates
telephone
B&O
40 taxinplus
services
stateretail
andtaxable.
is
sales
charged
and local
to service
tax except
address
in cases
in state.
of local residential ser
Exempt
4 * from
Subject
5 sales
* Agricultural
to4tax.
alternative
* Separate
Manufacturing,
use
business
public
exempt
37 and
utility
processing
from
occupation
tax.
November
and tax.
agricultural
through April.
use exempt.
Manufacturer's sales tax credit for inc
Exempt
4.4 * from
Subject
E sales
to4tax.
alternative
* Separate
Exempt
business
when
public
19 sold
and
utility
for
occupation
tax.
oil and gas
tax.well drilling and for maintaining oil and gas fields or
Exempt
4.29 * from
Subject
5 sales
* Farm
to4tax.
alternative
*use
Separate
Manufacturing,
exemption;
business
public
39 also
and
utility
processing
manufacturer's
occupation
tax. and tax.
agricultural
credit for use
salesexempt.
tax paid for income or franchise tax p
Income
5 * from
Gasoline
5 sale
* Exemption
of
sales
4 heating
* tax.
Manufacturing,
for
oil fuel
is also
39
resulting
subject
processing
from
to theharvesting
and
0.471%
agricultural
Retailing
of timber
useB&O
or
exempt.
production
tax, salesof
and
wood
localproducts;
taxes. farm u
Income
E * from
Exempt
E sewage
ifEregulated
treatment
by and
the13
Public
disposal
Service
(and refuse
Commission.
collection) subject to Services and Other Activities B&
37
38
39
40
41
42
43
44
6.5
6.5
6.5
3.873
5.029
3.852
6.5
4.6
*
*
*
*
*
*
*
*
Also
4 subject
* Local
5 to exchange
the40.471%
services
retail B&O
are
42subject
tax plus
to retail
a Telecommunications
sales and local taxTax.
except in cases of local residential serv
Also
E subject
5 to* the
Taxable
E0.471%
if call
retailoriginates
B&O
20 taxinplus
state
retail
andsales
is charged
and local
to service
tax except
address
in cases
in state.
of local residential serv
Also
E subject
5 to* the
Taxable
40.471%
* Intrastate
if call
retailoriginates
B&O
telephone
40 taxinplus
services
state
retail
andtaxable.
sales
is charged
and local
to service
tax except
address
in cases
in state.
of local residential serv
Exempt
4 * from
Subject
5 sales
* Residential
to4tax.
alternative
Separate
usebusiness
exempt
public
24 and
utility
fromoccupation
November
tax.
tax.
through April.
Exempt
4.4 * from
Subject
E sales
toEtax.
alternative
* Separate
Water business
sold
public
13
in bottles
and
utility
occupation
istax.
taxable.tax.
Exempt
4.29 * from
Subject
5 sales
* Residential
to4tax.
alternative
Separate
usebusiness
exempt
public
24 and
utility
fromoccupation
November
tax.
tax.
through April.
Income
5 * from
Gasoline
E sale of
sales
4 heating
tax. oil is also
24 subject to the 0.471% Retailing B&O tax, sales and local taxes.
Income
E * from
Exempt
E sewage
ifEregulated
treatment
by and
the11
Public
disposal
Service
(and refuse
Commission.
collection) subject to Services and Other Activities B&
45
46
47
48
49
50
51
52
1.6
0.575
2.0
2.0
2.0
2.0
6.5
2.0
*
*
*
*
*
*
Subject
E * toConsidered
E
Financial
E Services
a professional
B&O service
tax.
3
with some exceptions.
Insurance
3 * Subject
commissions
E
toEalternative
subjectinsurance
to the
6 Insurance
premium
Commissions
tax of 3% toB&O
4%. tax
Electronic
(0.575%).
data processing services are exe
Income
E * derived
Exempt
E
subject
ifEa professional
to Selectedservice.
Business
6
Services B&O tax.
Income
6
derived
E from
E loan brokers' fees
4 subject to Financial Services B&O tax out of gross receipts.
Exempt
E * from
Considered
E retailEsales
a professional
tax; subjectservice.
5to gross receipts tax.
Income
E * derived
Exempt
E
subject
ifEmanagement
to Selected
feeBusiness
6is charged
Services
by a licensed
B&O tax.
real estate broker (professional service), otherwise
E
E
E
6
* Income
6
derived
E
subject
E
to Selected Business
9
Services B&O tax.
# of States
Taxing
WA

Dating services
Debt counseling
Diaper service
Massage services
900 Number services
Shoe repair
Tuxedo rental
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
1.829
1.829
6.5
2.0
6.5
1.829
6.5
6.5
6.5
1.829
6.5
6.5
1.829
2.0
1.829
6.5
6.5
2.0
6.5
1.829
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
Subject
E
to E
Service Eand Other Activities
6 B&O tax.
Subject
6
to Service
5
Eand*Other
Taxable
Activities
if performed
15 B&O tax.
on tangible personal property.
Subject
6
to E
0.471%ERetail B&O tax. 10
Subject
6
to E
the Selected
E Business Services
7
B&O tax.
Subject
6
to E
0.471% 4Retail B&O tax. 23
Subject
6 * toThat
E
Service
portion
Eand*ofOther
Tangible
the income
Activities
personal
15
derived
B&O
property
from
tax. professional
sold is taxable.
services
If funeral
is exempt
director
as well
charges
as services
a fee without
involving
listt
Subject
6
to 0.471%
5 * Taxable
ERetail if
B&O
boat,tax.
tackle
10 etc. is provided.
Subject
6
to 0.471%
5 * Pressing
4Retail B&O
and dyeing
tax. 19(except coin-operated) also taxable.
Subject
6
to 0.471%
5
4Retail B&O tax. 18
Income
6 * derived
Services
5 * from
Taxable
provided
E reducing
if primary
by health
salons
20
purpose
and
are subject
fitness
is forclubs
touse
theof
(including
Service
amusement,
and
YMCA
Other
athletic,
&
Activities
YWCA)
entertainment
B&O
are exempt.
tax.
or Tanning
recreational
parlors
dev
Subject
6
to E
0.471% 4Retail B&O tax. 8
Subject
6
to 0.471%
5
4Retail B&O tax. 21
Subject
E * toPersonal
E
Serviceservices.
Eand Other Activities
10 B&O tax.
Subject
E
to the
5 *selected
Telecommunications
E *business
Intrastate
services
telephone
24 services
B&O
service
tax.
are taxable
taxable.
if originate in the state and charged to a service addre
Subject
6 * toFlying
E
Service
lessons,
Eand Other
exempt
Activities
-- considered
7 B&O tax.
professional service.
Subject
6
to 0.471%
5
4Retail B&O tax. 21
Subject
6
to 0.471%
5
ERetail B&O tax. 17
Subject
6 * toExempt
E
the Selected
ifEa CPA
Business
prepares
Services
the
6 return
B&O
(professional
tax.
service).
Subject
6
to 0.471%
5 * Rental
4Retaildeemed
B&O tax.
continuing
39
sale.
Subject
6
to Service
5 * Sale
EandofOther
salt, etc.,
Activities
is14
taxable.
B&O Rental
tax. equipment also taxable.

Billboards
Newspapers
Magazines
Bail bond fees
73
74
75
76
77
78
79
80
81
82
1.829
0.506
0.506
0.506
0.506
1.829
1.926
1.829
1.829
2.0
*
*
*
*
*
*
*
*
*
*
Subject
E * toSales
E
Service
of outdoor
Eand Other
advertising
Activities
4 space,
B&Osuch
tax. as billboards, are exempt from sales tax.
Income
E
derived
E
from
E radio & television
3 advertising subject to Radio & and TV Broadcasting B&O tax (.506%
Income
E
derived
E
from
E radio & television
4 advertising subject to Radio & and TV Broadcasting B&O tax (.506%
Income
E
derived
E
from
E Newspaper advertising
4
subject to the Printing and Publishing B&O tax.
Income
E
derived
E
from
E magazine advertising
4
subject to service and other activities B&O tax.
Subject
6
to E
Service
* Any
Eandcharge
Other related
Activities
11
to finished
B&O tax.
art is taxable, unless an exemption applies.
Income
6
derived
E
from
E armored car services
14
subject to either (1) the 1.926% motor or (2) the 0.642% urban trans
Income
6
derived
E
byEbail bondsman subject
4
to either (1) Service and Other Activities (1.829%) or (2) the Insuran
Subject
6
to E
9 B&O tax.
Subject
6
to E
the *selected
Any
4 charge
*business
If tangible
related
services
personal
20
to finished
B&O
property
tax.
art is is
taxable,
sold. unless an exemption applies.
WV
WI
WY
WA

Employment agencies
Marketing
Packing and crating
Photo finishing
Printing
Process server fees
Security services
Window cleaning
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
6.5
6.5
1.829
2.0
1.829
2.0
2.0
1.829
6.5
6.5
6.5
6.5
2.0
2.0
2.0
2.0
2.0
6.5
1.829
1.829
1.829
1.829
6.5
1.829
Computer
107
108
109
110
111
112
113
6.5
6.5
6.5
2.0
2.0
2.0
2.0
WV
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
WI
WY
# of States
Taxing
Subject
6
to 0.471%
5
4retail B&O tax. 32
Subject
6
to E
0.471%Eretail B&O tax. 14
Subject
6
to E
10 B&O tax.
Income
6
derived
E * from
Taxable
E interior
if part
design
of the
9work
sale that
of tangible
does notpersonal
entail the
property.
sale of tangible personal property subject to s
Maintenance
6
E agreements
* IfEroutinesubject
and repetitive,
to 18
Retailing
and B&O
not specialized
tax and accompanying
to an item of retail
tangible
sales
personal
and local
property.
taxes. Janitoria
Subject
E * toLobbying
E
the Selected
Eis exempt,
Business
consulting
Services
7
isB&O
exempt
tax.when performed by professional (i.e., doctor, lawyer). If ren
Subject
6
to E
the Selected
E Business Services
6
B&O tax.
Subject
6
to E
8 B&O tax.
Subject
6
to E
0.471%Eretail B&O tax. 17
Subject
6
to 0.471%
5
4retail B&O tax. 42
Subject
6
to 0.471%
5
4retail B&O tax. 44
Subject
6
to 0.471%
5
4retail B&O tax. 45
Subject
E * toExempt
E
the Selected
ifEregistered.
Business Services
13
B&O tax.
Subject
6
to E
the Selected
E Business Services
6
B&O tax.
Subject
6
to E
the selected
E business services
7 B&O tax.
Subject
6 * toSecretarial
E
the Selected
E services,
Business
taxable;
Services
9 courtB&O
reporting,
tax. exempt.
Subject
6
to E
the Selected
E Business Services
14
B&O tax.
Subject
E * toExempt
E
0.471%
* IfifEretail
real
it results
property;
B&O
in tax.
a capital
advertising
23 improvement
signs are (i.e.,
personal
hotel,
property.
motel or restaurant).
Subject
6
to E
6 B&O tax.
Subject
6
to E
Service
* Nonmechanical.
Eand Other Activities
18 B&O tax.
Subject
6
to E
11 B&O tax.
Subject
6
to Service
5 * IfEand
inspection
Other Activities
of tangible
8 B&O
personal
tax. property.
Subject
6
to 0.471%
5
4retail B&O tax. 25
Subject
6
to E
17 B&O tax.
* Subject
6
to 0.471%
5
4retail B&O tax. 45
* Subject
6
to 0.471%
5
4retail B&O tax. 34
* Subject
6
to E
0.471%
* Materials
4retail B&O
are taxable
tax. 27 to vendor; sale exempt.
* Subject
6 * toProfessional
E
SelectedEBusiness
servicesServices
are exempt
16 B&O
in tax.
* Subject
6
to Selected
E * May
EBusiness
be taxable
Services
telecommunication
14B&O tax.
service.
* Subject
E * toExempt
E
Selected
ifEservice
Business
performed
Services
11 for
B&O
others.
tax.
* Subject
E * toIfE
Selected
fully automated
EBusinessprocessing
Services
11 B&O
service
tax.
prints, mails, receives and records payments (based on client info
# of States
Taxing
WA
Automotive Services
114
115
116
117
118
6.5
6.5
6.5
6.5
6.5
*
*
*
*
*
Subject
6
to 0.471%
5
4Retail B&O tax. 21
Subject
6
to 0.471%
5 * Towing,
4Retail
* IfB&O
taxable.
repairs
tax.are
15also performed.
Subject
6
to 0.471%
5
4Retail B&O tax. 23
Subject
6
to 0.471%
5
ERetail B&O tax. 20
Subject
6
to 0.471%
5
4Retail B&O tax. 26

Billiard parlors
Bowling alleys
Cable TV services
119
120
121
122
123
124
125
126
127
128
129
130
131
132
1.829
1.829
6.5
6.5
1.829
1.829
1.829
2.0
E
E
2.0
2.0
2.0
6.5
*
*
*
*
*
*
*
*
*
*
*
*
*
Subject
6
to Service
5
4and*Other
Taxable
Activities
under
28 separate
B&O tax.admission tax statutes.
Subject
6
to Service
5
4and*Other
Admissions
Activities
36to countyB&O tax.
or municipally-owned facilities are exempt.
Subject
6
to 0.471%
5
ERetail B&O tax. 28
Subject
6
to 0.471%
5
ERetail B&O tax. 28
Subject
6
to service
5
and
E other activities
24 B&O tax. Income derived from rental of TPP by cable companies subjec
Subject
6
to service
5
and
4 *other
Admissions
activities
34toB&O
countytax.or municipally-owned facilities are exempt.
Subject
6
to service
5
and
E other activities
19 B&O tax.
May
6 be* subject
Activities
5 * toElementary
Services
4sponsored
* Admissions
and
and
byOther
secondary
elementary
25toActivities
countyschool
andor
B&O
secondary
municipally-owned
activities
tax orschools
are
exempt
exempt,
are
depending
facilities
exempt.
if proceeds
are
upon
exempt.
for
school
educational,
and event
religious
nature. a
Bona
6 fide
* Country
membership
5 * Sporting
club
E dues
fees
and
are
forrecreation
private
subject
22 clubs
toclubs
sales
exempt.
taxed
tax, except
if primary
the portion
purpose(bona-fide
is amusement,
dues) recreation,
entitling individuals
entertainmen
to c
Cities
6 and counties
5
4may
* Admissions
impose admission
31to countytaxesorofmunicipally-owned
5%. State sales taxfacilities
is not imposed
are exempt.
on same admission if cit
Subject
6
to the
5 Selected
E Business Services
21
B&O tax.
Subject
6
to the
5 Selected
4 * Business
Admissions
Services
35to countyB&O or
tax.
municipally-owned facilities are exempt.
Subject
E
to E
the *Selected
Assumes
E * Business
Taxable
this means
Services
only
8 rentals
if noB&O
admission
to theaters.
tax. is charged.
6
5
4
45
Attorneys
Dentists
Engineers
Land surveying
Physicians
133
134
135
136
137
138
139
140
2.0
2.0
1.829
2.0
2.0
1.829
1.829
1.829
*
*
*
*
*
*
*
*
Subject
E * toProfessional
E
SelectedEBusiness
servicesServices
are exempt
5 B&O
in tax.
Subject
E * toProfessional
E
SelectedEBusiness
servicesServices
are exempt
5 B&O
in tax.
Subject
E * toProfessional
E
Service Eandservices
Other Activities
are exempt
4 B&O
in West
tax. Virginia from sales tax; however, "professional" is viewed as
Subject
E * toProfessional
E
SelectedEBusiness
servicesServices
are exempt
5 B&O
in tax.
Subject
6 * toProfessional
E
SelectedEBusiness
servicesServices
are exempt
7 B&O
in tax.
West Virginia from sales tax. Sales of registered professional engi
Subject
E * toProfessional
E
Service Eandservice,
Other Activities
if operated
4 B&O
under
tax.
direction of professional physician.
Subject
E
to E
4 B&O tax.
Subject
E * toProfessional
E
Service Eandservices
Other Activities
are exempt
4 B&O
in West
tax. Virginia from sales tax; however, "professional" is viewed as
WV
WI
WY
WA
WV
WI
WY
# of States
Taxing
Leases and Rentals

141 6.5 * Subject
6
to 0.471%
5
4Retail B&O tax. 45
6
to 0.471%
5
Retail
4
B&O tax. 45
142 6.5 * Subject
6
to 0.471%
5
4Retail B&O tax. 45
143 6.5 * Subject
6
to 0.471%
5
4Retail B&O tax. 45
144 6.5 * Subject
6
to 0.471%
5
4Retail B&O tax. 45
145 6.5 * Subject
6
to 0.471%
5
4Retail B&O tax. 45
146 6.5 * Subject
E * toExempt
0.471%
5
if4Retail
lease extends
B&O tax.
for38at least 30 days.
147 6.5 * Subject
Urban
1.926
(0.642%)
* Income
or Motor
derived
E Transportation
subject
4
to urban
(1.926%)
(0.642%)
13 B&Oortax.
motor transportation (1.926%) B&O tax .
Limousine service (with driver) * Income derived subject to148
6
to 0.471%
5
4retail B&O tax. 43
149 6.5 * Subject
6
to 0.471%
5
4retail B&O tax. 42
150 6.5 * Subject
E
E
E
4 * Intrastate transportation
10
of passengers is taxable, interstate exempt.
151
6
to 0.471%
5 * Less
4retail
than
B&O
one tax.
month.
50
152 6.5 * Subject
6
to 0.471%
5
4retail B&O tax. 28
153 6.5 * Subject
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
6.5
6.5
6.5
6.5
E
6.5
E
E
6.5
6.5
6.5
6.5
E
6.5
6.5
6.5
6.5
6.5
* Taxable
6
at 5various 4rates under gross39
receipt tax. Taxable if performed for purposes other than resale.
6 * Sales
5 of tangible
4
personal property
46
or services directly used in the production of natural resources, man
4
to tangible personal
23
property only taxable if underlying property is taxable.
6
5 * Repair
E * Sales
5 *ofExempt
tangible
4
ifproperty
licensedand
20
carrier.
services for direct use in the business of transportation are exempt.
E
E * Only
4 *exempt
Wyoming,
if in excess
13
havingofno50commercial
tons burden.
waterways, has no interstate vessel trade.
* 6.5%
E on labor
5 and 4materials.
20
5
use4exemption for agriculture
14
exempt.
E * Direct
* Exempt
E
only
E for interstate
E
commerce.
13
6
5
4
22
6
5
4
23
6
5
4
23
E * Exempt
ifEservice
* Contractor
unless
constitutes
on specific
13
is deemed
a capital
listretail
of
improvement.
items
consumer
which of
arematerials
deemed to
used.
retain character as personal proper
6 * Exempt
* Income
E * derived
IfEproperty
* from
Warranty
4 owner
sale of
for
pays
extended
taxable
any7portion
tangible
warranties
of personal
repair
subject
costs
property
to(i.e.,
Service
deductible)
is taxable,
and Other
the
theActivities
repair
amount
is charged
taxable
B&O tax.
only
is taxable,
if charged
unle
* Extended
6
warranties
5 * Taxable
E not subject
if underlying
to retail
29 tangible
sales tax,
personal
but subject
property
to 1.5%
is taxable.
gross receipts.
6 * Exempt
5 * Installation
if4service
* Labor
constitutes
of services
tangible
21 a performed
personal
capital improvement.
property
on real only
property
taxable.
are exempt. Labor services performed on ta
5 * Ifif4tangible
service
* Labor
constitutes
personal
services
16property.
a performed
capital improvement.
on real property are exempt.. Labor services performed on ta
6 * Exempt
6
5
4
27
* Taxable
6
if E
performed
4 for nonbusiness
12 purposes.
# of States
Taxing
WA
WV
WI
172
173
6.5
6.5
6
6
5
5
174
175
176
6.5
USE TAX ON SERVICES

177
178
179
No

180
181
182
183
184
No
No
No
* Goods
None at retail*outlet;
Location
Yes *services
Location
where
orservice
goods
of service
and
is furnished
delivery.
services to
-- place
purchaser.
whereIfservice
serviceisisperformed;
to TPP where
rental,
property
short term
possessio
-- p
* Sales
Yes to federal
Yes * government
Federal
Yes * Sales
and are
Wisconsin.
toexempt.
U.S., Wyoming and its political subdivisions exempt.
Yes * Sales
Yes *toIfYes
certain
nonprofit
* Religious
typesis of
exclusively
nonprofit
organizations
for
organizations,
religious,
only exempt.
charitable,
exempt. educational or scientific purposes oo for pre
No
No
No
B/S * Buyer
B/S * and/or
Out-of-state
B *vendor
Imposed
provider
whoonrefuses
buyer,
if company
toseller
collect
ishas
obligated
and/or
nexus,remit
or
to service
collect
tax. and
user.remit tax.

185
No
* Retail
Yes *sales
Exemptions
Notax* does
Considered
No not
from
apply
certain
sale
if purchased
for
sales
resale.
of tangible
for resale,
personal
rental property
or lease. apply to leases of tangible personal proper

186
property
* The
Yes
is lessor
rented
* Unless
Yescollects
or leased
a specific
taxwithout
when
exemption
lessee
operator.
takes
applies.
delivery
Retail
ofsale
the property.
definition includes leases.
Yes * IfNo

187
Yes * IfYes
retail* sales
Unless
Yes tax
* the
Ifapplies
Yes
transportation
delivery
* Iftothose
sale
charge
of
charges
occurs
property,
is provided
prior
are retail
incurred
toby
the
sales
a sale
common
bytax
vendor
(i.e.,
willtransfer
carrier
generally
as a cost
subject
of possession
of
apply
goods.
to PSC
to delivery
Exempt
from
regulation,
seller
charges.
if separately
or
andseller's
the custom
charge
agent

Taxidermy
WY
4
29
31 performed on tangible personal property.
4 * Taxable when
* Earth
Yes moving,*golf,
Photographic
title insurance
services,
or
18escrow
including
activities.
takingSubject
photographs
to retail
andB&O
videotax.
taping.
2
Yes
Yes
Yes
6
5
4
B/S * (or
Out-of-state
Bseller withprovider
nexus inifWest
company
Virginia).
has nexus, or service user.
B/S * Buyer
#
remitting the tax?
remitting the tax?
WA
WY
# of States
Taxing
WV
WI
188
No
Yes * Taxable
No
as telecommunications service if originates in the state and is charged to a service add
189
N/A
190
No
No
191
N/A
E * Seller is responsible; however, if seller does not charge the tax, the buyer is responsible.
5 * Buyer/Seller
No
In
Totals
Construction
Storage
Personal Services
Business Services
Computer Services
Automotive Services
Leases and Rentals
Miscellaneous
Taxable entries
Cat.
5
4
4
16
9
6
8
20
34
6
5
14
8
4
19
2
164
5
4
4
16
8
5
8
20
34
6
5
12
8
3
15
1
154
6.5
3
1
1
10
4
6
3
17
26
4
5
13
1
2
13
0
109
6
2
0
1
2
0
0
11
11
2
4
1
0
0
0
11
7
6
6
1
2
5
4
13
7
0
0
2
4
14
16
0
0
69
63
3
to tangible personal property only taxable.
5 * Repair

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#

Basic Sales Tax Rate

Industrial and Mining Services

Services - Personal Services

Services - Business Services

Business Services (Continued)

Admissions and Amusements

Leases and Rentals

Fabrication, Installation and Repair Services

Fabrication, Installation & Repair Services (Contd)

USE TAX ON SERVICES

Rules for determining the location of services?

ADDITIONAL SALES/USE TAX QUESTIONS

Does your state tax the gross receipts from tangible

Does your state tax shipping and delivery charges for

with $15,000 monthly exe

Industrial and Mining Services

Services - Personal Services

Services - Business Services

E 830 CMR 64H.1.2

Business Services (Continued)

Admissions and Amusements

Leases and Rentals

Fabrication, Installation and Repair Services

Fabrication, Installation & Repair Services (Contd)

USE TAX ON SERVICES

Rules for determining the location of services?

ADDITIONAL SALES/USE TAX QUESTIONS

Does your state tax the gross receipts from tangible

Does your state tax shipping and delivery charges for

Use tax only applicable

* The software purchased to access the on-line service i

Industrial and Mining Services

Services - Personal Services

Services - Business Services

Business Services (Continued)

Admissions and Amusements

Leases and Rentals

Fabrication, Installation and Repair Services

USE TAX ON SERVICES

* Use tax applies

Rules for determining the location of services?

ADDITIONAL SALES/USE TAX QUESTIONS

Does your state tax the gross receipts from tangible

Does your state tax shipping and delivery charges for

Industrial and Mining Services

Services - Personal Services

Services - Business Services

Business Services (Continued)

Admissions and Amusements

Leases and Rentals

Fabrication, Installation and Repair Services

USE TAX ON SERVICES

Rules for determining the location of services?

ADDITIONAL SALES/USE TAX QUESTIONS

Does your state tax the gross receipts from tangible

Does your state tax shipping and delivery charges for

5 * Sales tax. Provider 6of electronic information

5 * Sales tax. Provider 6of electronic information

Industrial and Mining Services

Services - Personal Services

Services - Business Services

Business Services (Continued)