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_ SIC AL AK AZ AR CA CO CT DE DC FL GA

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									                                                          #      SIC       AL AK AZ           AR       CA      CO      CT      DE        DC     FL     GA
Basic Sales Tax Rate                                                       4   0 * 96 Alaskan cities6 * sales taxes.6Generally, these6 impose permanent first $500 or $1,000a
                                                                                    5 * Three counties --The repairsales taxexempt: -- aircraft,sales 4 machinerycosts state rate.t
                                                                                          4.5 * AlterationMaricopa,of motorrate consists of 6 farmtaxestax. Enumerated listg
                                                                                                     levy 3 state where0.4vehicles,
                                                                                                           or * All Pinal and Gila consumableapply to 5.25% and implemen
                                                                                                                                 * Delaware a no sales at 10%tax, a 0.25%
                                                                                                                                              has
                                                                                                                                      sales taxes materials and of of parts

Agricultural Services
 Soil prep., custom baling, other agricultural services   1    071, 072    E               E
                                                                                      E * Soil preparation may be taxable (5%) as aTax rate appliesTangible personalin excess
                                                                                                   E        E       E                E       E * to activity.
                                                                                                                                                    E
                                                                                                                           0.4 * prime contracting gross receipts property
 Veterinary services (both large and small animals)       2      074       E          E    E       E        E       E                E       E * to gross receipts property
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTangible personalin excess
 Horse boarding and training (not race horses)            3      075       E          E    E       E        E       E                E       E * to gross receipts property
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTangible personalin excess
 Pet grooming                                             4     0752       E          E    E       E        E       E                E       E * to gross receipts property
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTangible personalin excess
 Landscaping services (including lawn care)               5      078       E              4.5
                                                                                      E * Landscaping generally taxable as 0.4 * Tax rate appliesTangible personalin excess
                                                                                                   E                6       material only taxable. to gross receipts property
                                                                                                                                     6       E * E
                                                                                                            E * Parts and a prime contracting activity.

Industrial and Mining Services
  Metal, non-metal and coal mining services               6    10,12,148   E          E * Removal E replacementE overburden issales taxable if to gross propertyin excess
                                                                                           E       and                of    materialN/A
                                                                                                                                      taxableE prime contracting at used
                                                                                                                                             as * separately stated.
                                                                                                                                                   E
                                                                                                            E * Parts and 0.4 * Tax rate appliesTangible receipts 5%. in pe
  Seismograph and geophysical services                    7      1382,     E          E    E       E                 E      materialN/A taxable if to gross receipts used in pe
                                                                                                                                     sales E * separately stated.
                                                                                                                                                   E
                                                                                                            E * Parts and 0.4 * Tax rate appliesTangible propertyin excess
  Oil field services                                      8       138      E          5 * Taxable as prime E * taxable. 0.4 * Tax rate appliesTangible propertyin excess
                                                                                           E * Repair services Parts activity.
                                                                                                   E        contracting and materialN/A taxable if to gross receipts used in pe
                                                                                                                     E                             E
                                                                                                                                     sales E * separately stated.
  Typesetting service; platemaking for the print trade    9       279      E               E
                                                                                      5 * Typesetting is*taxable; platemaking is exempt. taxablepurchased by of printer. not pe
                                                                                                 7.25 SeparateParts * Platemaking exemptwithif to transfer a titlein excess
                                                                                                            E * charges for preliminary art if* Tangible property used in ta
                                                                                                                     6 and 0.4 * Tax rate appliesno gross receipts are
                                                                                                                            material sales E
                                                                                                                                     E             separately stated.
                                                                                                                                                   E

Construction
 Gross income of construction contractors                 10     15        E          5   *   Only prime contractors taxable. Taxable only generally consumers of "materials" furn
                                                                                               E               E       6 contractors are rate applies to gross receipts in excess
                                                                                                                               0.65 * deduction of 35% in lieu of labor.
                                                                                                                                        E       E       E
                                                                                                       E * Construction * StandardTax if rendered in conjunction with existing
 Carpentry, painting, plumbing and similar trades         11     17        E          5   *   Taxable if primeConstructionactivity. * only generally* Service isof "materials" furn
                                                                                               E               E       6 contractors are rate applies to gross receipts in excessT
                                                                                                                               0.65     E       E consumers taxable at 6% if
                                                                                                                                                        E
                                                                                                       E * contracting * Taxable Tax if rendered in conjunction with existing
 Construction service (grading, excavating, etc.)         12     179       E          5   *   Taxable if primeConstructionactivity. * only generally* Service isof "materials" furn
                                                                                               E               E       6 contractors are rate applies to gross receipts in excessT
                                                                                                                               0.65     E       E consumers taxable at 6% if
                                                                                                                                                        E
                                                                                                       E * contracting * Taxable Tax if rendered in conjunction with existing
 Water well drilling                                      13     178       E          5   *    E
                                                                                              Taxable if primeConstructionactivity. Exemption for monitoring isof "materials"by la
                                                                                                       E * contracting * Tangible Taxgenerally*taxable. wells required furn
                                                                                                               E       6 contractors property appliesService receipts in excessT
                                                                                                                               0.65 * are rate only consumers taxable at 6% if
                                                                                                                                        E       E      to gross
                                                                                                                                                        E

Transportation Services
 Income from intrastate transportation of persons         14      41       E               E
                                                                                      5 * GenerallyEtransportation of persons by * Annual license TPP used in performingdue
                                                                                                           E        E * Interstate N/A
                                                                                                                             E air limousine service exempt since 1/1/96 all
                                                                                                                                    is exempt. * for 1st vehicle is $45, additi
                                                                                                                                            E       4
 Local transit (intra-city) buses                         15     411       E          E    E       E       E                 E     Annual license for 1st Unless is Purchases a
                                                                                                                                   N/A       operations used in performing all
                                                                                                                                                    4 is exempt. $45, additi
                                                                                                                    E * Income*from these E * TPP * vehicle MARTA (Me
 Income from taxi operations                              16     412       E          5    E       E       E        E              N/A      E * for 1st vehicle is $45, additi
                                                                                                                                                    4
                                                                                                                             E * Annual license TPP used in performing all
 Intrastate courier service                               17     421       E          5    E       E * Unless theE * Armored Taxservices taxable. usedreceipts of TPPall
                                                                                                           E         person 0.4 * carthe transportation is the seller in excess
                                                                                                                            providing rate appliesTPP
                                                                                                                                     E      E * to gross in performing tra
                                                                                                                                                    E
 Interstate air courier (billed in-state)                 18     4513      E          E    E       E       E        E        E       E              E
                                                                                                                                            E * TPP used in performing all

Storage
   Automotive storage                                     19               E          5   *   Exempt ifE
                                                                                              4.5              does notE
                                                                                                        person E              0.4 to stored goods. to gross in performing all
                                                                                                                                        12      6 * E
                                                                                                                        have access * Tax rate appliesTPP usedreceipts in excess
   Food storage                                           20     4221      E          5   *   Exempt ifE
                                                                                               E               does notE
                                                                                                        person E              0.4 to stored goods. to gross subject to sales ta
                                                                                                                                         E      6 * E
                                                                                                                        have access * Tax rate appliesStorage isreceipts in excess
   Fur storage                                            21     4226      E          5   *   Exempt ifE
                                                                                              4.5              does notE
                                                                                                        person E              0.4 to stored goods. to gross subject to sales ta
                                                                                                                                         E      6 * E
                                                                                                                        have access * Tax rate appliesStorage isreceipts in excess
   Household goods storage                                22     4225      E          5   *   Exempt ifE
                                                                                               E               does notE * access * rentals taxable. Thegross receipts in excess
                                                                                                        person E              0.4      stored goods. E
                                                                                                                                         E      6 *
                                                                                                                        have Lockerto Tax rate applies to storage of motor vehicl
   Mini-storage                                           23     4225      E          5   *   Exempt ifE
                                                                                               E               does notE * Locker* Tax rate appliesStorage isreceipts in excess
                                                                                                        person E              0.4 rentals taxable.* E
                                                                                                                                         E      6
                                                                                                                        have access to stored goods. to gross subject to sales ta
   Cold storage                                           24     4222      E          5   *   Exempt ifE
                                                                                               E               does notE
                                                                                                        person E              0.4 to stored goods. to gross subject to sales ta
                                                                                                                                         E      6 * E
                                                                                                                        have access * Tax rate appliesStorage isreceipts in excess
  Marina Service (docking, storage, cleaning, repair)     25     4493      E          5       4.5 * Cleaning and repair are Non-comrc'l vesselappliesTPP * Tax charges taxable @
                                                                                                       E       E              0.4        6 * Docking,E used and cleaning exem
                                                                                                                                                storage/mooring on tangible pers
                                                                                                                                                        storage in performing all
                                                                                                                       E * taxable.* Tax rate 6 * to gross receipts in excess
                                                    #    SIC    AL AK AZ                AR      CA       CO      CT       DE       DC      FL     GA
Storage (Continued)
  Marine towing service (incl. tugboats)            26   4492   E                5       E       E      E       E              E        E * to gross in performing all
                                                                                                                                                E
                                                                                                                      0.4 * Tax rate appliesTPP usedreceipts in excess
  Travel agent services                             27   4724   E                E       E       E      E       E              E        E * to gross in performing all
                                                                                                                                                E
                                                                                                                       E * Tax rate appliesTPP usedreceipts in excess
  Packing and crating                               28   4783   E                E       E       E      E * Parts person * not sell appliesTPP or other performing all
                                                                                                                the   MaterialsESales packaging used in TPP in excess
                                                                                                                                        E * E
                                                                                                     * Assuming E and 0.4 doesTax rate taxable. to gross receipts (see Reg.

Utility Service - Industrial Use
  Intrastate telephone and telegraph                29   4811   6.7   *         5
                                                                        Exempt from sales tax. 0.5 * Emergency telephone user's6surcharge.*utilitynot taxed. telecommunit
                                                                                      4.5 * Intrastate telephone taxed. tax. Interstate telephone subject to also subject
                                                                                               Subject to separate utility
                                                                                                        3       6       4.25                7     Also service is
                                                                                                                                                    4
                                                                                                                                       * Public Intrastate charges are subject
  Interstate telephone and telegraph                30   4811    E    * Exempt from sales tax. Subject telephone taxed iftax. fororiginatingcalling taxableoriginating or tera
                                                                                E               E      E * Access charges if T and beginning telephoneat Connecticut
                                                                                                                6 * Taxable Interstate telephone not if in state.
                                                                                                                                       * InterstateEor ending service
                                                                                                                                            7 * terminating in
                                                                                      4.5 * Interstate to separate utilityEbilled tointerstate or Taxabletaxed. 3%. is exem
  Cellular telephone services                       31           E    *         5     4.5
                                                                        Exempt from sales tax. Subject to 4% cellular radio/telecommunications 4 phonein performing all
                                                                                                E * Sales of cellular telephones E
                                                                                                        3       6       4.25                    * TPP used service taxed,
                                                                                                                                                    tax.
                                                                                                                                    taxable.7 Cellular * On local charge. or
  Electricity                                       32   491     4    *         5
                                                                        Exempt from sales tax. Subject to separateenergy the * for6 is 2.00%and4use is metal Manufacturin
                                                                                      4.5 * ElectricityE *isUse in manufacturing, * Industrial mining,7/1/96 toelectrolyti
                                                                                                E * There and usedExempt Rate processing, electricity used by manuf
                                                                                                         sold an utility surcharge.
                                                                                                                6 * in tax.manufacture7of * for fabrication. bycertain man
                                                                                                                        4.25        agriculture aluminum subject the sales
                                                                                                                                                  Effective refining, irrigatio
  Water                                             33   494     E              5     4.5       E * When delivered byE
                                                                                                       E        E                  E        E * TPP used water.
                                                                                                                                                     bottled in performing all
                                                                                                                           mains, lines or pipes orE * Bottled water taxable
  Natural gas                                       34   492     4              5
                                                                      * Exempt from sales tax. Subject to separate in manufacturing, processing, 4and pipes. manufacturin
                                                                                      4.5 * Used in When * Use utilitygas through mains, linesmining, refining, irrigatio
                                                                                                E * qualifying6 * mill, exempt.
                                                                                                       E delivered Exempt for6
                                                                                                                 steel as tax.
                                                                                                                        4.25        agriculture, fabrication and
                                                                                                                                            6 * Use in manufacturing, proce
  Other fuel (including heating oil)                35           4              5     4.5     7.25 * Whenever6salesHeating oilapplies,appliesUsegross receipts inirrigatio
                                                                                                       E * Use in manufacturing, * Heating oil is subject to the sales tax
                                                                                                                    * or use * Tax rate 6 *agriculture, fabrication and m
                                                                                                                         0.4 tax 6 processing,to in manufacturing, proce
                                                                                                                                    exempt rate is 7.25% plus applicable distr
                                                                                                                                             for    4mining, refining, excess
  Sewer and refuse, industrial                      36   495     E              E      E        E      E        6                  E        E * to gross in performing all
                                                                                                                                                   E
                                                                                                                         0.4 * Tax rate appliesTPP usedreceipts in excess
               - Residential Use
  Intrastate telephone and telegraph                37   4811   6.7             5
                                                                      * Exempt from sales tax. 0.5 * Emergency taxed. E user's surcharge. Also not taxed. residential te
                                                                                      4.5 * Intrastate telephone telephone Interstate telephone subject to telecommuni
                                                                                               Subject to separate utility tax.
                                                                                                        3       6                 T * Telegraph service and are subjec
                                                                                                                                           E * Intrastate charges
                                                                                                                                                    4
  Interstate telephone and telegraph                38   4811    E              E     4.5 * Interstate telephone taxed if billed tointerstate calling taxable at 3%. Interstate
                                                                                                E               6 * Taxable if T and beginning or endingin Connecticut a
                                                                                                                          E           * Exempt terminating performing all
                                                                                                                                           E * from the in in state.
                                                                                                                                                   E
                                                                                                       E * Access charges fororiginating or TPP used sale tax.
  Cellular telephone services                       39           E              5     4.5
                                                                      * Exempt from sales tax. Subject to 4% cellular radio/telecommunications 4 phonein considered toor
                                                                                                E * Sales of cellular telephones E
                                                                                                        3       6       4.25 * Cellular phone services areservice taxed,all
                                                                                                                                               * TPP used performing
                                                                                                                                                    tax.
                                                                                                                                   taxable.7 Cellular * On local charge. be
  Electricity                                       40   491     4              5
                                                                      * Exempt from sales tax. Subject KWH surtax. manufacturing, * customersmining,7/1/96not irrigatiot
                                                                                      4.5 * First 500 to separate in
                                                                                                6 * Energy per month for residential Residential service is exempt from
                                                                                                       E * Use utilityE
                                                                                                                E          tax.            E * Effective refining, more tha
                                                                                                                                  T processing, 4with income certain man
  Water                                             41   494     4              5
                                                                      * Exempt from sales tax. Subject to separate utilityEin containers subject orE3% tax.water.
                                                                                      4.5              E delivered by tax.
                                                                                                                E                 E        E * TPP * Bottled water taxable
                                                                                                                                                       used performing all
                                                                                                E * When * Water sold mains, lines or pipes to bottled inExempt if delive
  Natural gas                                       42   492     4              5
                                                                      * Exempt from sales tax. Subject to separate in manufacturing, * Residential service is exempt from t
                                                                                      4.5              E delivered as gas
                                                                                                                E          tax.   T mains, linesmining, refining, irrigatio
                                                                                                                                           E * TPP pipes.
                                                                                                E * When * Use utilityE through processing, 4orused in performing all
  Other fuel (including heating oil)                43           4              5     4.5     7.25 * Plus applicablemanufacturing, * HeatingTPPis subject to theirrigatio
                                                                                                       E * Use in district* Tax rate applies oil gross receipts in sales tax
                                                                                                                E        0.4 tax,6 processing,to used in performing all
                                                                                                                                   (0.5%-1.5%). 4
                                                                                                                                           E * mining, refining, excess
  Sewer and refuse, residential                     44   495     E              E      E        E      E        E                 E        E * to gross in performing all
                                                                                                                                                   E
                                                                                                                         0.4 * Tax rate appliesTPP usedreceipts in excess

Finance, Insurance and Real Estate
  Service charges of banking institutions           45    61    E                E       E       E      E       E      E       E               E
                                                                                                                                       E * TPP used in performing all
  Insurance services                                46    64    E                E       E       E   * InsuranceE
                                                                                                        E       premiums subject to separate tax, generallyperforming all
                                                                                                                       E       E               E
                                                                                                                                       E * TPP used in 2.35% of gros
  Investment counseling                             47   6282   E                E       E       E      E       E              E       E * to gross in performing all
                                                                                                                                               E
                                                                                                                      0.4 * Tax rate appliesTPP usedreceipts in excess
  Loan broker fees                                  48   6163   E                E       E       E      E       E              E       E * of $450.
                                                                                                                                               E
                                                                                                                       E * Annual license TPP used in performing all
  Property sales agents (real estate or personal)   49   653    E                E       E       E      E       E              E       E * to gross in performing all
                                                                                                                                               E
                                                                                                                      0.4 * Tax rate appliesTPP usedreceipts in excess
  Real estate management fees (rental agents)       50   653    E                E       E       E      E             0.4 * Tax rate applies taxable at 6%.
                                                                                                                               E       E * to gross in performing all
                                                                                                                                               E
                                                                                                                E * Management services areTPP usedreceipts in excess
  Real estate title abstract services               51   654    E                E       E       E      E       E              E       E * to gross in performing all
                                                                                                                                               E
                                                                                                                      0.4 * Tax rate appliesTPP usedreceipts in excess
  Ticker tape reporting (financial reporting)       52   6289   E                E       E       E      E       E              6 * Financialto gross inis taxable under
                                                                                                                                       E * E    reporting performing all
                                                                                                                      0.4 * Tax rate appliesTPP usedreceipts in excess
                                                         #      SIC      AL AK AZ               AR       CA      CO      CT      DE        DC     FL     GA
Services - Personal Services
  Barber shops and beauty parlors                        53   723, 724   E            E      E        E       E               0.4 * Tax mayE * to grosslisted under SICall
                                                                                                                                         E       be taxable (if in performing 72
                                                                                                                                                        E
                                                                                                                      E * Some servicesrate appliesTPP usedreceipts in excess
  Carpet and upholstery cleaning                         54    7217      E            E     4.5       E       E       6                  E      E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Dating services                                        55    7299      E            E      E        E       E       6                  E      E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Debt counseling                                        56    7299      E            E      E        E       E       6                  E      E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Diaper service                                         57    7219                   5      E
                                                                         2 * Rental tax. * Taxable as rentalNontaxable when0.4 essentialrate appliesTPP usedreceipts in excess o
                                                                                                      E * of personal property. * Tax part E lease4agreementperforming all
                                                                                                              E       E        an        E      of * to gross in is laundering
  Income from funeral services                           58     726      E            E * IncomeTax on items of tangibleServices are exemptsale ofto gross receipts50%boxes,
                                                                                             E * from servicestaxTangibleto the * Taxreceiptswhen LaborBasedcaskets,excess
                                                                                                      E * 2%+ * applies personal property appliesTPP *sale in stated. billedtot
                                                                                                              E not E * 0.4 gross rate at separately stated;performing all
                                                                                                                      taxable property taxable if 3%. 4 used of otherwise, tota
                                                                                                                              if separated fromE from separately on in Materia
                                                                                                                                         6          * tangible property. of se
                                                                                                                                                         the component
  Fishing and hunting guide services                     59    7999      E            E      E        E       E       E               N/A       E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Garment services (altering and repairing)              60    7219      E            E      E        E * Alterations to*new clothing6generally taxable;usedtaxable if performe
                                                                                                              E * Consumable materials andappliesTPP not receipts in excess
                                                                                                                      6     Garment repair taxable; alterations inuse taxable. all
                                                                                                                              0.4 * Tax rate 6 * of parts are performing
                                                                                                                                                costs to gross exempt.
                                                                                                                                                        E
  Gift and package wrapping service                      61    7389      E                   E
                                                                                      E * Income from services *are E
                                                                                                    7.25 * There not taxable 0.4 materialsfrom6 * oftopartsTaxable supplied. TP
                                                                                                              E       exceptions. * Tax * If costs oftangiblereceipts in excess
                                                                                                                              if separated and separately* are use taxable. c
                                                                                                                                         applicable district stated, are on tangible
                                                                                                                                                 sale materials gift wrapping
                                                                                                                                                             tax property.
                                                                                                                    Consumable Plus6 rate appliesIfE gross (0.5%-1.5%).
  Health clubs, tanning parlors, reducing salons         62    7299      E            E * Membership fees E exempt, fees0.4 useTaxfacilities areAdmissions areamusement c
                                                                                            4.5 * No tax on are
                                                                                                      E               6                  E      E * to gross receipts in excess
                                                                                                                                                        E
                                                                                                              reducing salons. for * of rate applies taxable under taxable whe
  Laundry and dry cleaning services, coin-operated       63    7215      E            E      E        E       E       E                  E      E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Laundry and dry cleaning services, non-coin-operated   64    7211      E            E      E        E       E       E                  6 * Subject to the sales tax effectiveall
                                                                                                                                                E * to gross in performing 7/1
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Massage services                                       65    7299      E            E      E        E       E               0.4 * Tax rate appliesTPP used in performing all
                                                                                                                                         E      E * E gross club. Exempt onl
                                                                                                                                                        a
                                                                                                                      6 * Taxable if associated withto healthreceipts in excess
  900 Number services                                    66    4811      E            E     4.5       E * Unless taxable under telephone taxappliesTelecommunication excess
                                                                                                              E       6       0.4 * Tax rate E * to gross receipts in service
                                                                                                                                         E      laws. E
  Personal instruction (dance, golf, tennis, etc.)       67    7999      E            E      E        E       E               0.4 lessons are exempt.to gross in performing all
                                                                                                                                         E      E * E
                                                                                                                      6 * Dance * Tax rate appliesTPP usedreceipts in excess
  Shoe repair                                            68     725      E * Parts andEmaterials only E * Labor*not6
                                                                                            4.5       taxable E        taxable,taxable, labor exempt. to gross in performing all
                                                                                                                                but * Tax rate applies E
                                                                                                                                                6 are retailers of the materials p
                                                                                                                    Materials0.4 shoe6repairmen * TPP usedreceipts in excess
  Swimming pool cleaning and maintenance                 69    7389      E            E     4.5       E               6        taxable, labor exempt. to gross in performing all
                                                                                                                                         6      E * E
                                                                                                              E * Materials0.4 * Tax rate appliesTPP usedreceipts in excess
  Tax return preparation                                 70    7291      E            E      E        E       E       E                  E      E * to gross in performing all
                                                                                                                                                        E
                                                                                                                              0.4 * Tax rate appliesTPP usedreceipts in excess
  Tuxedo rental                                          71    7299                   5
                                                                         2 * Rental tax.    4.5     7.25 * Lessors Unless elect to * Taxtax inthe purchase price with subsequen
                                                                                                              E * have option pay 6 breaklieu of as follows: performing all
                                                                                                                      6       2.3 sales on 6down front endin Lessors rate of
                                                                                                                                         tax        * TPP used tax.
                                                                                                                                                        4
  Water softening and conditioning                       72    7389      E            E      E        E * If E        E       0.4 * unit, thenE is a lessee/lessorperforming tuxe
                                                                                                                                         E       it * to gross in issue (see all
                                                                                                                                                        E
                                                                                                              providing conditioning Tax rate appliesTPP usedreceipts in excess

Services - Business Services
   Sales of advertising time or space:
    Billboards                                           73    7312      E              E   *   Exempt after December 31,is not leasing.Tax rate appliesPaymentsreceipts in are taxa
                                                                                                 E      E * If E provider 1985.0.4 * E
                                                                                                                        E                         E * to gross for space excess
                                                                                                                                                           E
    Radio and television, national advertising           74    7319      E              E   *   Exempt after December 31, 1985.0.4 * Tax rate appliesTPP usedreceipts in excess
                                                                                                 E      E       E       E                 E                E
                                                                                                                                                  E * to gross in performing all
    Radio and television, local advertising              75    7319      E              E   *   Exempt after December 31, 1985.0.4 * Tax rate appliesTPP usedreceipts in excess
                                                                                                 E      E       E       E                 E                E
                                                                                                                                                  E * to gross in performing all
    Newspapers                                           76              E              E   *   Exempt after December 31, 1985.0.4 * Tax rate appliesTPP usedreceipts in excess
                                                                                                 E      E       E       E                 E                E
                                                                                                                                                  E * to gross in performing all
    Magazines                                            77              E              E   *   Exempt after December 31, 1985.0.4 * Tax rate appliesTPP usedreceipts in excess
                                                                                                 E      E       E       E                 E                E
                                                                                                                                                  E * to gross in performing all
   Advertising agency fees (not ad placement)            78    7311      E              E        E           * Tax does not apply to servicesrate appliesTPP *of areceipts production
                                                                                                                E        6      0.4 * Tax that E * to gross in performing all
                                                                                                                                          E        are not E used sale or in excess
                                                                                                                                                           part Taxable in connectio
   Armored car services                                  79    7381      E              E       4.5     E * Assuming 6 is well armored.rate appliesTPP usedreceipts in excess
                                                                                                                E        car    0.4 * Tax E       E * to gross in performing all
                                                                                                                                                           E
   Bail bond fees                                        80    7389      E              E        E      E       E       E                 E       E * to gross in performing all
                                                                                                                                                           E
                                                                                                                                0.4 * Tax rate appliesTPP usedreceipts in excess
   Check and debt collection                             81    7322      E              E       4.5     E       E       E                 E       E * to gross in performing all
                                                                                                                                                           E
                                                                                                                                0.4 * Tax rate appliesTPP usedreceipts in excess
   Commercial art and graphic design                     82    7336      E              E        E      E * Tax applies to*sales of the Tax ratethat is intangible receipts in excess
                                                                                                                E        6    Note: TPP.6 (NeedE * toE grossatis notwhen tangibl
                                                                                                                                0.4 * portion appliesTaxable 6% taxable.
                                                                                                                                                    facts togive answer.)
                                                    #     SIC     AL AK AZ               AR      CA       CO      CT       DE        DC      FL     GA
Business Services (Continued)
  Commercial linen supply                           83    7218    2              5
                                                                      * Rental tax. * Taxable as rental linen,of an agreement*whoserental of * partpersonal propertyto the sa
                                                                                         4.5 * Rental*ofIfE tangible property.theofas rate exempt.to isusedreceipts in excess
                                                                                                 E         part Unless Note:
                                                                                                                  E * cleaning Tax essentialclean gross in performing all
                                                                                                                            0.4     rental Rental of 4 providing of is taxab
                                                                                                                                       linen, tangible textiles
                                                                                                                                              E
                                                                                                          of * taxable; elect to tax 6 * of appliesTPPlinen. is subjectrecurring
  Credit information, credit bureaus                 84   7323    E              E       4.5     E        E        6                  6 * Information usedreceipts in excess
                                                                                                                                              E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP services.
  Employment agencies                                85   7361    E              E        E      E        E        6                  E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Interior design and decorating                     86   7389    4              a * Income tangible personal part
                                                                                          sale
                                                                      * Taxed if E retail E offrom services not E of aifsale * Tax rate appliesTPP usedreceiptsproperty.
                                                                                                 E * When E         property; separated fromE of ofto gross in performing all
                                                                                                                               exemptEif only a * tangible personal inproperty
                                                                                                                                                sale E tangible design excess
                                                                                                                   taxable 0.4 or production sale of interiorpersonalservices.
  Maintenance and janitorial services                87   7349    E              E       4.5     E                 6        0.4 * Tax rate 6 * to gross in performing all
                                                                                                                                      6               E
                                                                                                          E * Costs of materials taxable.appliesTPP usedreceipts in excess
  Lobbying and consulting                            88           E              E        E      E        E        6                  E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Marketing                                          89           E              E        E      E        E       E                   E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Packing and crating                                90           E                       E
                                                                                 E * Income from services not E if selling TPP. E rate appliesTPPof tangible personal pro
                                                                                                 E * Tax applies
                                                                                                          E                 if separateed     E * to used in performing all
                                                                                                                                                      E
                                                                                                                   taxable 0.4 * Tax from the sale gross receipts in excess
  Exterminating (includes termite services)          91   7342    E                       E
                                                                                 E * Income from services not 6
                                                                                                 E        E                 if separateed from the sale gross receipts in excess
                                                                                                                                      E       6 * to used in performing all
                                                                                                                                                      E
                                                                                                                   taxable 0.4 * Tax rate appliesTPPof tangible personal pro
  Photocopying services                              92   7334    4   * Duplication of Job printing classification.6 serviceto* Tax rate appliesTPP - 3%.receipts in excess a
                                                                                 5 * customer's originals, applicable elect provider developed material, exempt. mailing
                                                                                         4.5 * Treated asE taxable; district treat as* Reproduction, addressing,
                                                                                               7.25 * Plus *of tangible0.4 tax 6 sale6of * to gross in performing all
                                                                                                           sale Unless property.(0.5%-1.5%). E usedcopies
  Photo finishing                                    93   7384    4   * Duplication of Job printing classification.6 to all 0.4 providerrate chargesmaterial, receipts only.stated
                                                                                 5 * customer's originals,applies service processing appliesTPPif developing in excess
                                                                                         4.5              3 * Taxable prints Tax developed to used in separately all
                                                                                                                                      6            * other than performing
                                                                                                                                                       4
                                                                                               7.25 * Tax taxable; iffilm * delivered.6 Exempt gross exempt.
  Printing                                           94           4   * Duplication of Job printing classification.6 service provider developedTPP usedDEperforming all
                                                                                 5 * customer's originals, applicable district* matter are 6 goodsretail sales unless destined
                                                                                         4.5              3 * Sales
                                                                                               7.25 * Plus taxable; of printedtax 6   (0.5-1.5%).
                                                                                                                                               taxable 4 under in law.
                                                                                                                                    Considered * material, exempt. Rates, ex
  Private investigation (detective) services         95   7381    E              E        E      E        E        6                  E       6 * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Process server fees                                96           E              E        E      E        E       E                   E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Public relations, management consulting            97   874     E              E        E      E        E        6                  E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Secretarial and court reporting services           98   7338    E              E        E      E * Charges for individually typed material not taxable. Sales in excess
                                                                                                          E        6        0.4 * Tax rate appliesTPP usedreceipts of mechan
                                                                                                                                      E       E * to gross in performing all
                                                                                                                                                      E
  Security services                                  99   7382    E              E        E      E        E        6                  E       6 * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Sign construction and installation                100   7389    E                       E
                                                                                 5 * Taxable as prime E * Cost contractor*isTaxof tangible signgrossproperty.in and reta
                                                                                                     * Construction of material sale ratesale of personal"materials" excess
                                                                                                          contracting or as retail taxable, appliesTPP taxable. performing all
                                                                                                                   6        0.4      generally consumerusedreceipts
                                                                                                                                      6       E * to of in
                                                                                                                                                      E
  Telemarketing services on contract                101   7389    E              E        E      E        E       E                   E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Telephone answering service                       102   7389    E                      4.5
                                                                                 E * Voice mail taxable as telecommunications. E rate appliesTPP usedreceipts in excess
                                                                                                 E        E        6        0.4 * Tax                 E
                                                                                                                                              E * to gross in performing all
  Temporary help agencies                           103   7363    E              E        E      E        E        6                  6 * Temporary gross receipts in excess
                                                                                                                                              E * to used taxable when the
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPPhelp isin performing all
  Test laboratories (excluding medical)             104   8734    E              E        E      E        E       E                   E       E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
  Tire recapping and repairing                      105   7534    4              E       4.5     E * Customer's own tires - Parts6and materials to gross receiptsain excess
                                                                                                          E        6        0.4 * Tax rate appliesTPP used in performing all
                                                                                                                                              6 * only taxable; if lump sum
                                                                                                                                                      E
  Window cleaning                                   106   7349    E              E       4.5     E        E        6                  6 * Taxable under Real Property Maint
                                                                                                                                              E * to gross in performing all
                                                                                                                                                      E
                                                                                                                            0.4 * Tax rate appliesTPP usedreceipts in excess
Computer
  Software - packaged or canned program             107   7372       (The AL DOR released whether canned, packaged or custom6is software. SomeusedDEperformingand,
                                                                                5
                                                                 E * * The sale of software, regulationPlus applicable district* Considered goods software asa service perso
                                                                                       4.5              3 * Special regulation on consideredTPP packaged software ma
                                                                                                                 6              tax (0.5%-1.5%). as providing tangible ex
                                                                                                                                           6 *
                                                                                               7.25 * C28-001, which defines canned computer4 under in law. Rates,all
  Software - modifications to canned program        108   7371       (The AL DOR released whether canned, packagedif0.4 the Tax ratecomputer4software as tangible exem
                                                                                5
                                                                 E * * The sale of software, regulationPlus applicable district* preparation or selection of theasoftware,and,
                                                                                        E               3 * Exempt defines canned applies as gross receipts in excess
                                                                                                                 6        in tax (0.5%-1.5%). to providing service the
                                                                                                                                           E *
                                                                                               7.25 * C28-001, which or custom6is consideredCustomization service perso
  Software - custom programs - material             109           4             E      4.5      E * Additional copies0.4canned6program andSeegross receipts in excess
                                                                                                        E * Purchase of original software * materials12A-1.032(4), F.A
                                                                                                                 6 * Note: intangible isapplies disk copies are taxable.
                                                                                                                          of * Tax rate E taxable.
                                                                                                                                           not or to Rule are taxable.
                                                                                                                                                   4
  Software - custom programs - professional serv.   110   7371    E             E       E * Custom computer software services6 rate appliesPurchasesreceipts in excess
                                                                                                E       E        6                   are   E * to gross by service vendor
                                                                                                                                                   E
                                                                                                                         0.4 * Tax taxable. Professional services are exe
  Information services                              111   7375    E             E       E       E       E                0.4 * Tax rate appliesServices receipts in when
                                                                                                                                    6      6 * to as follows: 7/1/97 @ 5%
                                                                                                                                                   E
                                                                                                                 6 * The rate is being phased out gross are exempt excessfu
  Data processing services                          112   7374    E             E       E           * (Depends6whatThe rate is beingmeans.) out gross receipts in excess
                                                                                                        E           * data processing phased TPP used in performing all
                                                                                                                         0.4 * Tax rate applies Tax applies to 7/1/97 @ 5%
                                                                                                                                    6      E * to as follows: copies of ori
                                                                                                                                                   E
  Mainframe computer access and processing serv.    113   7374    E             E       E       E       E                0.4 * Tax rate appliesTaxable receipts lease or
                                                                                                                                    6      6 * to as follows: 7/1/97 @ 5%
                                                                                                                                                   E
                                                                                                                 6 * The rate is being phased out grossas rental, in excessli
                                                        #       SIC      AL AK AZ             AR      CA      CO     CT      DE        DC     FL     GA
Automotive Services
  Automotive washing and waxing                         114    7542      E             E            E
                                                                                           4.5 * Car washing, taxable. *Coin-operated service is* Washingreceipts an exempt
                                                                                                            E        6      0.4 * Tax rate applies to gross only is in excess
                                                                                                                                    E         exempt.
                                                                                                                          Car washing wash,6 exempt.E
  Automotive road service and towing services           115    7549      E                  E
                                                                                       E * Towing is taxableE
                                                                                                    E               E       0.4 * Tax rateexempt,Towing towing exempt. tax
                                                                                                                                    E * applies except alone and if separat
                                                                                                                                            E * to gross receipts opt to
                                                                                                                                                    E
                                                                                                             under transporting. Generally Repair taxable; cities mayin excess
  Auto service, except repairs, incl. painting & lube   116    7549      E             E   4.5 * Maintenanceapplies to sales of TPP.6asrate appliesParts and charge for parts an
                                                                                                        * Tax andSeparate materialTax repair. taxable.
                                                                                                            E * lubrication treated Must separatelygross receipts in excess
                                                                                                                     6      0.4 * charges are * to state labor taxable if
                                                                                                                                             6      E
  Parking lots and garages                              117    752       E             5 * Exempt ifE
                                                                                           4.5              does not6have access * Tax rate applies to gross receipts in excess
                                                                                                     person E                       12
                                                                                                                            0.4 to vehicle. 6       E
  Automotive rustproofing and undercoating              118    7549      E             5   4.5      E * If E *car,6tax applies to entire charge.taxable. taxreceipts in excess
                                                                                                            new Separate materialTax rate applies to gross applies to charge
                                                                                                                            0.4 * charges are If used,
                                                                                                                                     6       6      E
Admissions and Amusements
  Pari-mutuel racing events                             119    7948      E            5   6.5 * Additional 2% tourism tax E addition rate applies totax. receipts in excess
                                                                                                   E       E        10               N/A      6       4
                                                                                                                              in * Tax to 4.5% sales gross
 Amusement park admission and rides                     120    7996      4            5   6.5 * Additional 2% tourism tax0.4 addition rate applies burlesque shows,in excessfe
                                                                                                   E       E                  in * Tax * 4.5% sales tax. Gate admission to
                                                                                                                                      and Movies, to gross receipts sporting
                                                                                                                                              6       4
                                                                                                                    10 * Admission 6 tomemberships, excluding instruction c
 Billiard parlors                                       121    7999      4            5   4.5      E       E         6                E       6       4
                                                                                                                             0.4 * Tax rate applies to gross receipts in excess
 Bowling alleys                                         122    793       4            5   4.5      E       E         6                E       6       4
                                                                                                                             0.4 * Subject to business and occupations tax (10
 Cable TV services                                      123              E                4.5      E
                                                                                      E * Pay-per-view in aEhotel/motel is taxable at9.7 is 2.125%tax under telecommunication
                                                                                                                     6      4.25 * Rate * Taxed under Gross Receipts 1996eff
                                                                                                                                      5.5%. Cities effective October 1, Tax
                                                                                                                                              6       E
 Circuses and fairs — admission and games               124    7999      4            5            E
                                                                                          4.5 * Admission to fairs run*by government entities, * Admissions to =instruction c
                                                                                                           E        10        E * Outdoor music fees excluding $750 state
                                                                                                                                      and     6 exempt.
                                                                                                                                                      4
                                                                                                                           Admission 6 memberships,promoter county,annua
  Coin-operated video games                             125    7993      4            5   4.5      E       E         6                E       6       E * Permit required
                                                                                                                             0.4 * Tax rate applies to gross receipts in excess
 Admission to school and college sports events          126   821, 822   4            E    E       E       E                  E * sponsored by a E nonprofit. college.
                                                                                                                                      6           * Admissions to school and
                                                                                                                                                       is * Except
                                                                                                                    10 * Exempt ifExempt if6schoolnonprofit organization. co
 Membership fees in private clubs                       127    7997      E            5 * Fees * 4.5%secure property or ownershipTaxable atfees taxable. if the club has recre
                                                                                           E paidE on private club dues if privateE
                                                                                                    to     E                  E * rights has ABC E
                                                                                                                                       club exempt. ifpermit.
                                                                                                                                                  * operated
                                                                                                                    10 * Dues and initiation6 .4% Taxable for profit.
  Admission to cultural events                          128     792      4                4.5
                                                                                      5 * Exempt ifE nonprofit charitable organization. rate applies to gross receipts in excess
                                                                                                           E        10 * 5% rate on E
                                                                                                                             0.4 * Taxcharges6 admissions, refreshments, ser
                                                                                                                                               for    4
 Pinball and other mechanical amusements                129    7993      4            5   4.5      E       E         6                E       6       E * Permit required.
                                                                                                                             0.4 * Tax rate applies to gross receipts in excess
 Admission to professional sports events                130    7941      4            5   4.5      E       E                 0.4 * sponsored by a burlesque organization. ch
                                                                                                                                      6 * Movies, to gross receipts League
                                                                                                                                              6 * nonprofit shows, sporting
                                                                                                                                                      4
                                                                                                                    10 * Exempt ifTax rate appliesNational Football in excess
  Rental of films and tapes by theaters                 131     783      E            E    E       E       3                 2.3 or lease of any motion picture Lessors the own
                                                                                                                                      E       E * Exempt providing a rate of
                                                                                                                                                      E
                                                                                                                     E * Rental * Tax break down as follows: film by taxable
  Rental of video tapes for home viewing                132     784                   5
                                                                         4 * Rental tax.  5.5 * Includes Plus"short-term" rental*tax.6 Short-term rentals are forLessors rate of
                                                                                                  7.25 * 1% applicable district tax (0.5%-1.5%). as follows: less than 30 da
                                                                                                           3         6       2.3    Tax break down 4
                                                                                                                                              6
Professional Services
  Accounting and bookkeeping                            133    872       E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Attorneys                                             134     81       E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Dentists                                              135    802       E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Engineers                                             136    8711      E             E      E       E       E            0.4 * Tax rate in the design of the performing all
                                                                                                                                     E      E * to gross in actual excess
                                                                                                                                                    E
                                                                                                                      E * Services rendered appliesTPP usedreceipts inbuilding
  Land surveying                                        137    8713      E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Medical test laboratories                             138    807       E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Nursing services out-of-hospital                      139    8059      E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
  Physicians                                            140    801       E             E      E       E       E       E              E      E * to gross in performing all
                                                                                                                                                    E
                                                                                                                           0.4 * Tax rate appliesTPP usedreceipts in excess
                                                       #     SIC    AL AK AZ                AR      CA       CO      CT       DE       DC      FL     GA
Leases and Rentals
  Personal property, short term (generally)            141   7359    4    * Exempt from*sales tax;Short-termlessor makes timely additionbreak department may permit purchase
                                                                                     5     5.5 * 7.25 under separate of forin election less,6 so,tax.4 pay term purchase da
                                                                                                    unless If 3rental If6 statutorily exempted. do lessor. follows: Lessors 30 of
                                                                                                                  * tax rental 3 * Tax to sales may
                                                                                                                                 2.3 levied
                                                                                           Taxabletaxed * specifically lease1% taxyears6oron thedown asShorttax onis up toratepric
  Personal property, long term (generally)             142   7359    4    * Exempt from sales tax;Tax is* If 3 separate rental taxyears6orbreak department may permit purchaseu
                                                                                     5               6 not Lessor makes for more than less,6 lessor. follows: on receipts pri
                                                                                                              due on rentals 2.3 election30 days ifmay pay tax Lessors rate of
                                                                                                                                    3 levied to do so, as4
                                                                                           4.5 * taxed under * If6leasetimely * Tax on thedownArkansas gross purchaseor
  Bulldozers, draglines and const. mach., short term   143   7359   1.5              5
                                                                          * Exempt from*sales tax; taxed * If 3 separate rental taxyears6orbreak department may permit purchase
                                                                                           Exempt if6used in Lessor Ifoperations. * Tax on thedown as follows: on purchase pri
                                                                                           5.5            under * makes timely electionless,6 lessor. pay tax Lessors rate of
                                                                                                              mining 6lease for 3 levied to do so, may of bulldozers, draglin
                                                                                                                                 2.3                 * Rental
                                                                                                                                                         4
  Bulldozers, draglines and const. mach., long term    144   7359   1.5              5
                                                                          * Exempt from*sales tax; taxed * If 3 separate rental taxyears6orbreak department may permit purchase
                                                                                           Exempt if6used in Lessor Ifoperations. * Tax on thedown as follows: on purchase pri
                                                                                           4.5            under * makes timely electionless,6 lessor. pay tax Lessors rate of
                                                                                                              mining 6lease for 3 levied to do so, may of bulldozers, draglin
                                                                                                                                 2.3                 * Rental
                                                                                                                                                         4
  Rental of hand tools to licensed contractors         145   7353    4    * Exempt from sales tax; taxed * If 3 separate rental taxyears6orbreak department may permit purchase
                                                                                     5     5.5                Lessor makes for 3 electionless,6 lessor. pay tax Lessors rate of
                                                                                                                                 2.3 levied to do so, may4
                                                                                                     6 under * If6leasetimely * Tax on thedown as follows: on purchase pri
  Short-term automobile rental                         146   751    1.5              5
                                                                          * Exempt from sales tax;Short-termLessor If6lease4.5% in*additionto6%downTaxfollows: classifiedto a fled
                                                                                            9 * taxed * If 3rental makes Tourism Fundbreaksales vehicles$1July 1, 1989, 30
                                                                                                     6 under separate of timelyyears9oron todolessor. pay notpermit uprate pri
                                                                                                                  * tax rental tax election* thedepartment mayis on purchase the
                                                                                                                            * for 3 levied less,6 for may Short-term is purchase
                                                                                                                                 2.3     Tax Surchargetax. of tax Lessors on of
                                                                                                                                                    so, Effective imposed as su
                                                                                                                                                     * as4
  Long-term automobile lease                           147   751    1.5              5
                                                                          * Exempt from sales tax;Tax is* If 3 separate rental taxyears9orbreak department mayisclassified onor u
                                                                                           4.5 * taxed under * If6leaseTourism Fundon thedownArkansas gross purchase 10
                                                                                                     6 not Lessor makes timely * Tax *to6% lessor. follows: on receipts fle
                                                                                                              due on rentals for more than less,E for vehicles$1 permit purchase
                                                                                                                            * 2.3 electionSurchargemay pay not Lessors rate pri
                                                                                                                                    3 levied 30 days*if Tax of lease of truckas the
                                                                                                                                                 do so, Exempt tax imposed > of
                                                                                                                                                         as
                                                                                                                                                         4
  Limousine service (with driver)                      148           E               5 * Taxable as transporting. Unlesslimo without6driver,Eaboveto gross receipts in excess
                                                                                            E                 cannot 6           0.4 * Tax rate applies 4 same unit.
                                                                                                                                                         on
                                                                                                     E * If E * lease electing sales tax asnot a lease. Limo service is consu
  Aircraft rental to individual pilots, short term     149   7359   1.5              5
                                                                          * Exempt from sales tax;Short term3rentalUnless electinglevied tax theabove as follows:makes timelyof
                                                                                           5.5 * taxed * Sale separate rental tax *sales break down 4 same unit.
                                                                                                     6 under to lessor at retail and Tax on as6tax unless lessor Lessors rate ir
                                                                                                                  * tax.6        2.3     N/A to lessor.
                                                                                                                                         subject         on
  Aircraft rental to individual pilots, long term      150   7359   1.5              5     4.5
                                                                          * Exempt from sales tax; taxed * Sale separate rental tax *sales tax theabove as follows:makes timelyof
                                                                                                     6 under to lessor at electinglevied break down 4 same unit.
                                                                                                              3 * Unless retail and Tax on as6tax unless lessor Lessors rate ir
                                                                                                                        6        2.3     N/A to lessor.
                                                                                                                                         subject         on
  Chartered flights (with pilot)                       151           E               E      E        E * See limoUnless electing sales tax as abovewithout pilot, seein excessn
                                                                                                              E * service note. I can lease aircraft to gross receipts aircraft
                                                                                                                        6        0.4 * Tax rate applies 4 same unit.
                                                                                                                                         N/A     E       on
  Hotels, motels, lodging houses                       152   701     4    * Separate5.5 * Separate2% tourismtermon12chargeAlabamais exempt. ratesFairbanks Northstar where
                                                                              1 * Municipalities can impose tax may withinmotels. gross receipts*charges:counties Rm = $25, Su
                                                                                     lodging tax of rate:unless countyhotels, 8 4%occupancy6 andSome by city. impose addit
                                                                                           6.5 * 4% long3
                                                                                                     T * Cities in addition 30 daysAnchorage Lakes Association area Borou
                                                                                                                            * 30 an * Annual room tax.vary Hotel,
                                                                                                                                  days 11  Mountain
                                                                                                                                                  or
                                                                                                                    exceeding to occupancy tax; less.4
  Trailer parks - overnight                            153   703     4    * Separate5.5
                                                                                     lodging2tax of 4% unless county within Alabama Mountainof $10 tax.counties for less than
                                                                                                * 2% tourism taxmay charge E occupancy fromrates E per by city. impose addit
                                                                                                     T * Cities only applicable.* occupancy6 Lakes Association area where
                                                                                                              3         E * 30 an Exempt tax; less. vary space.
                                                                                                                                  days Annual fee * Some Rental
                                                                                                                                         N/A      or sales

Fabrication, Installation and Repair Services
  Custom fabrication labor                             154                       5
                                                                    4 * Labor cost included * Labor of When exempt unless the sale priceappliesitem includes(0.5%-1.5%).
                                                                                         E in basis * final product. consumer. 6 rate 6 the to gross receipts in excess
                                                                                               7.25 alone is done for 0.4 * Tax applicable4
                                                                                                          E        6                  Plus of          district tax the cost of lab
  Repair material, generally                           155          4            5      4.5    7.25 * Tax applies to charge for Tax rate applies to gross receipts materials =
                                                                                                          3        6                  6       6       not
                                                                                                                           0.4 * repair materials, 4 services. If in excess
  Repair labor, generally                              156   769    E * Exempt if separately stated. not taxable Exempt if0.4 * separatelyappliesThegrosstaxable ifin partsas t
                                                                                E * Repair labor to specificifproperty labor Tax motorstated on bill; receiptsfor excess
                                                                                        4.5 * Repair E * 6billed separately. rate 6vehicles) total charge Includes
                                                                                                 E                           (including
                                                                                                                                      6          * to * Labor exempt if bille
                                                                                                                                                      E only taxable. billed an
  Labor charges on repair of aircraft                  157          E           E       4.5      E * Labor constitutes fabrication of part, tax applies. Otherwise no tax on
                                                                                                          E                0.4 * Tax rate applies E
                                                                                                                                      6       6       services are rendered on
                                                                                                                   6 * Exempt effective 7/1/93 ifto gross receipts in excessa
  Labor charges - repairs to interstate vessels        158          E           E                E
                                                                                        4.5 * Parts and labor used in the0.4 of and repairappliesTaxable inservicesinand towb
                                                                                                          E                 repair Tax rate 6 maintenance the materials and
                                                                                                                                      6       or * of vessels, barges that mil
                                                                                                                                                      E * Repair ratio excess
                                                                                                                   6 * Sales * and construction to gross receipts on vessel
  Labor charges - repairs to intrastate vessels        159          E           E                E
                                                                                        4.5 * Parts and labor used in the0.4 of and repairapplies to gross receipts inand towb
                                                                                                          E                 repair Tax rate 6 maintenance services excess
                                                                                                                                      6       or      E
                                                                                                                   6 * Sales * and construction of vessels, barges on vessel
  Labor - repairs to commercial fishing vessels        160   3731   E          N/A      4.5 * Parts and labor used in the0.4 of and repairappliesTaxable inservicesinand towb
                                                                                                 E        E                 repair Tax rate 6 maintenance the ratio that mil
                                                                                                                                    N/A       or * of vessels, barges excess
                                                                                                                                                      E
                                                                                                                   6 * Sales * and construction to gross receipts on vessel
  Labor charges on repairs to railroad rolling stock   161          E           E                E
                                                                                        4.5 * Not taxable on railroad cars and equipmentappliesTaxable in state solely and el
                                                                                                          E        6                  E       brought gross receipts in that mil
                                                                                                                                                      E * Repair ratio excess
                                                                                                                           0.4 * Tax rate 6 * tointo the the material and
  Labor charges on repairs to motor vehicles           162   7539   E           E       4.5      E                 6       property used is applies E
                                                                                                                                      6       6
                                                                                                          E * Tangible 0.4 * Tax rate taxable.to gross receipts in excess
  Labor on radio/TV repairs; other electronic equip.   163   7622   E           E       4.5      E        E        6                  6       6       E
                                                                                                                           0.4 * Tax rate applies to gross receipts in excess
  Labor charges - repairs other tangible property      164   7699   E           E       4.5 * Repair to specific property0.4 * Tax motor vehicles) only receipts in excess
                                                                                                 E        E        6                  6       6       E
                                                                                                                             (including rate applies to gross taxable. Includes
  Labor - repairs or remodeling of real property       165          E                    E       E
                                                                                 5 * Prime contractingE    classification.Only if*performed appliesCharges forof labor remodeli
                                                                                                                   6 * 0.65Standard deduction of 35%gross receipts indeductio
                                                                                                                                    Tax rate on commercial, industrial and inco
                                                                                                                                      E      E * to in lieu repair, excess
                                                                                                                                                      E
  Labor charges on repairs delivered under warranty    166          E           E                E
                                                                                         E * Extra charge above warranty priceTax rate applies if of warrantycustomer.
                                                                                                          E                 tax * is taxable.
                                                                                                                                      6 on purchase gross receipts in excess
                                                                                                                                             E        E
                                                                                                                   E * If 0.4 was paid* Taxable tocharged to contract.
  Service contracts sold at the time of sale of TPP    167                      E * 4.54% 7.25 *Taxable if mandatory. Plus 6 rate applies to gross(0.5%-1.5%).
                                                                                        at
                                                                    E * Materials taxedExemptto serviceseparately.
                                                                                               if billed providers.
                                                                                                          3        6       0.4 * Tax          6       E
                                                                                                                                      applicable district tax receipts in excess
  Installation charges by persons selling property     168          E                    E be taxable asseparately stated.sold* ifTax rate applies to gross receipts separately
                                                                                                 E
                                                                                E * May * Exempt if 3primeTaxableExempt installed. Exempt, property. the charges for in
                                                                                                              * contracting if an addition to stated. * Exempt if in excess
                                                                                                                   E * if  0.4       separately real provided
                                                                                                                                      E * 6           E
  Installation charges - other than seller of goods    169          E           E * May * Except services taxable underif * Tax 26-52-301. Taxable if any parts excess
                                                                                         E be taxable asEprime contracting A.C.A. rate applies property.
                                                                                                 E                 E                  E       6 * E
                                                                                                                           0.4 an addition to real to gross receipts in or mate
  Custom processing (on customer's property)           170          E           E        E            * Taxable if 6 * Added*fabricationapplies to gross receipts in excess
                                                                                                          E                0.4        6       is      E
                                                                                                                    mandatory. Tax rate 6 taxable. * Exempt unless fabric
  Custom meat slaughtering, cutting and wrapping       171          E           E        E       E        E        E                  E      E
                                                                                                                           0.4 * Tax rate applies to gross receipts in excess
                                                           #     SIC     AL AK AZ               AR      CA       CO      CT      DE        DC      FL     GA
Fabrication, Installation & Repair Services (Contd)
  Taxidermy                                                172   7699    E            E       E       E * Taxidermist is consumer of 6 rate applies to gross receipts in excess
                                                                                                               E       E       0.4 * Tax materials used 4
                                                                                                                                                 6      (i.e., tax applies on sale to
  Welding labor (fabrication and repair)                   173   7692                 E * Parts and materials only Repair may be exempt and6
                                                                                             4.5
                                                                         E * Identifiable parts and materials only taxable. taxable,* taxablerepairs. Plus gross receipts in excess
                                                                                                     7.25 * Fabrication is 0.4 but 6 rate applies to applicable districtconstru
                                                                                                               3 * taxable. Labor Tax if prime contracting. under tax (0
                                                                                                                       6                 not     fabrication may fall
                                                                                                                                                        E

OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?      174           4 * Cellular telecommunications* of repairing basis -- recurring access chargesaand local air time only.
                                                                                             4.5 * Service Chargesmagazines, meals. 6 *required adjustments under Real tangi
                                                                                                          services; Restaurant etc. taxable. Minor as condition of purchasing
                                                                                                            Yes * for services which are commercial property (office Prop
                                                                                                                              0.4 * Leasing 6 * Service taxable.
                                                                                       5 * Publishing newspapers, tax or maintaining computer equipment, warranties forbuildi
                                                           175                                                                                     pipelines, and intrastate privat
                                                                                       5 * Commercial real property leasing, operating intrastate * Tax imposed at 6% rate of t
                                                           176                                                                                     * Detective, burglar protection

USE TAX ON SERVICES
Do you tax the use of services in the state?               177          No              No      No           * Use tax applies to transactions for whichUse seller is not required to
                                                                                                                No       Yes     Yes * Rental tax. * the tax is due on transaction
                                                                                                                                         Yes              No
  If yes, at what rate?                                    178          N/A                                               6       2        6       6
                                                                                                             * If sales tax would not apply, tax would not apply.
Who is liable for use tax payment? (B)uyer or (S)eller     179          N/A              B       S               B               B/S * Lessee Either Purchaser. But
                                                                                                                                         B/S * B
                                                                                                                         B/S * Both buyer and seller. * seller or buyer. use tax is im

Rules for determining the location of services?            180                         No             N/A
                                                                              * Tangible personal property taxed at point at which-title passes. service For transactions involving ta
                                                                                                                    * Telephone sites Location of the occurs.Location of related r
                                                                                                                             * Where * or sender instrument, or on destination acce
                                                                                                                                Yes benefit of        * lessor.
                                                                                                                                                              *
Exempt sales of services sold to government entities?      181          Yes            No          * Sales to U.S. Government No
                                                                                                      N/A      Yes     Yes                only, Yes
                                                                                                                                 entities Yes exempt. Yes
Exempt sales of services sold to nonprofit entities?       182          Yes            No          * Only sales to Boys' Clubs,No Clubs, 4-H, FFA,No
                                                                                                      N/A              Yes
                                                                                                               Yes * (501(c)(3)) Girls' Yes               Poets Round Table hold
                                                                                                                                                 Yes * Nonprofit entity mustof Arkv
Exempt sales of svcs. sold to federally chartered banks?   183          Yes            No      No     N/A               No       No        No            Yes
                                                                                                                                                  No * Seller collects and remits th
Is the tax on services imposed on (S)eller or (B)uyer?     184          N/A             S      S * Legal burden of collecting and is responsible for seller or buyer. after $39,000
                                                                                                      N/A               B * Seller remitting sales collecting.
                                                                                                                                B/S * 2.0% for buyer; .3% on seller
                                                                                                                                          B/S Either B
                                                                                                                B * Buyer but collected by*seller. tax on services is on the seller.

ADDITIONAL SALES/USE TAX QUESTIONS
Does your state tax tangible personal property that is     185                        purchased fortangibleLessor who
                                                                                            No * Yespurpose of leasing is exempt fromfor Use inorNo hasornotsale) such lease
                                                                                                    the * No
                                                                        No * PropertyNo * Sale of Tangiblepersonal Nois notYespersons engaged a*Resale*Certificate. grosstax on
                                                                                                            personalpropertya purchased * rental leasing isoption to pay prop
                                                                                                                     propertyto
                                                                                                                              manufacturer of property Taxedtaxed.
                                                                                                                                           No     (Wholesale on
                                                                                                                                                    lease    must provide a va
                                                                                                                                    No sales tax. Purchaser renting
purchased for rental or lease? (Yes/No) Please explain

Does your state tax the gross receipts from tangible       186          Yes * Gross proceedsPersonalYes * Lessor personal property are if5%.of property tax. option to pay tax on
                                                                                     Yes * Yes * leasing forNo days oris notYes rate issubject to sales/use tax was paid on the p
                                                                                             from Rental tangible who more a manufacturer Yes rental has
                                                                                                    property30
                                                                                                             rental classification, Yes the AK Yes
                                                                                                                    Yes        is exempt
personal property rentals or leases?
(Yes/No) Please explain

Does your state tax shipping and delivery charges for      187                        if delivered*inShippingYes
                                                                                              Yes
                                                                        Yes * TaxableYes * Outgoing freightIn general, (whether gross receiptsYes subject*toif transportationhandl
                                                                                                      the seller's vehicle tax does notseparatelyShippingIncoming freighttax unlessa
                                                                                                            * chargesYes part Yesowned or to separatelyand delivery the delivery e
                                                                                                                         are exempt if apply * stated. Yes Where charges, char
                                                                                                                                 of       No leased). Exempt the sales and sepa
                                                                                                                                                  and      stated shipping charges
tangible personal property? (Yes/No) Please explain                                                         * Separately stated transportation charges delivered by the retailer's fac
                                                          #     SIC   AL AK AZ         AR       CA      CO      CT      DE        DC       FL     GA
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross      188          No              No
                                                                                    * May be taxable under telecommunications classification is Internet in Delawareonline
                                                                                              No      No             Yes * If the provider if located is intrastate comm
                                                                                                                                           * Taxability for access and th
                                                                                                              Yes * The monthly fee to accessNo involving taxable.
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        189                                                    6                             N/A
                                                                                                                        0.4 * The rate is 0.4% with $15,000 monthly exe
   remitting the tax?
Does your state impose the sales tax or other gross      190          No            * The department is currently reviewing standards areof and No
                                                                                      No      No              Yes      Yes * If procvider these businesses.
                                                                                                     Yes * Where Nexus the taxation met. customer are located in De
receipts tax on businesses providing information
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
  What is the tax rate and who is responsible for        191                                            3                    * The provider.
                                                                                                            * Seller, or enabling (rebiller) service.
  remitting the tax?
                                                          In
  Totals                                                 Cat.
   Agricultural Services                                    5           0    0    0     1       0       0      1           5        1       0      0
   Industrial and Mining Services                           4           0    0    2     0       1       0      1           4        0       0      0
   Construction                                             4           0    0    4     0       0       0      4           4        0       0      0
   Utility Service - Industrial and Residential            16           9    0   12   14        5       4     10           9      10        7    10
   Transportation Services                                  9           0    0    5     1       0       0      0           4        1       1      3
   Storage                                                  6           0    0    6     2       0       0      0           6        1       6      0
   Finance, Insurance and Real Estate                       8           0    0    0     0       0       0      0           5        1       0      0
   Personal Services                                       20           2    0    2     6       2       0     11          20        7       4      3
   Business Services                                       34           6    0    5   11        3       2     20          33      11        8      3
   Computer Services                                        6           1    0    1     1       1       1      6           6        6       2      2
   Automotive Services                                      5           0    0    2     4       0       0      4           5        3       4      0
   Admissions and Amusements                               14         10     0   11   11        1       2     13          10        6     13       8
   Professional Services                                    8           0    0    0     0       0       0      0           8        0       0      0
   Leases and Rentals                                       4           2    1    3     2       2       2      3           3        2       2      3
   Fabrication, Installation and Repair Services           19           1    0    2   11        3       3     14          19      13      16       2
   Miscellaneous                                            2           1    0    2     1       0       0      0           1        1       1      0
  Taxable entries                                        164          32     1   57   65       18      14     87        142       63      64     34
  Repair labor, generally                                             4     E         4
                                                                                 E * Repair labor not4.75% tax8billed if E repair 6
                                                                                              E * taxable Exempt separately.materials but not bill; taxable if billedbille
                                                                                                      E * if applies to  labor separately 6
                                                                                                                                          stated on repair services. if as t
                                                                                                                                                  E * Labor exempt
                                                          #    HI        ID      IL        IN
                                                                                          Illinois IA     KS      KY      LA      ME MD            MA       MI
Basic Sales Tax Rate                                            4        5      6.25     5       5
                                                                     * General Excise (Gross Income)*Tax -- on the value of products, gross proceeds similar this gross income. There
                                                                                                      Local option sales 4 coverage of 5
                                                                                                       4.9       6       tax    6                  5 * As or survey was closed, M
                                                                                                                                                            4      Survey was only par
                                                                                                                                          services is of salesto*state coverage.

Agricultural Services
 Soil prep., custom baling, other agricultural services   1     4       E         E        E     E        E       E       E        E      E          E E
 Veterinary services (both large and small animals)       2     4       E
                                                                     * Veterinary E
                                                                                  services E classified Petprofessional services.taxable. E
                                                                                           are                    E       E
                                                                                                 E * asE grooming service is E                       E E
 Horse boarding and training (not race horses)            3     4       E         E        E     E        E       E       E        E      E          E E
 Pet grooming                                             4     4       E         E        E     5       4.9      E       E        E      E          E E
 Landscaping services (including lawn care)               5     4       E         E        5 * TaxableExemptTPP is separately stated onEwith new construction.
                                                                                                 5 * unless if E
                                                                                                         4.9              E        E
                                                                                                                   performed in connection the bill. E E

Industrial and Mining Services
  Metal, non-metal and coal mining services               6     4        E        E        E      E        E       E       E       E       E         E
  Seismograph and geophysical services                    7     4        E        E        E      E        E       E       E       E       E         E      E
  Oil field services                                      8     4        E        E        E      E      4.9 * Labor services on originalE
                                                                                                                   E       E       E                 E      E
                                                                                                                                            well construction are exempt.
  Typesetting service; platemaking for the print trade    9     4        5        E        E
                                                                              * Sales to businesses primarily devoted to printing,This exemption is suspended fully and partially. -- 4%
                                                                                                  E      4.9       E               E
                                                                                                                           4 * exempt. E             E      6

Construction
 Gross income of construction contractors                 10    4        E        E        E      E    4.9 * Labor services on originalE exempt, parts exempt. If a contractor w
                                                                                                                E      E      E * Labor construction areEand materials arethan orig
                                                                                                                                               E           * Note: other taxable.
 Carpentry, painting, plumbing and similar trades         11    4        E        E        E           4.9 * Labor E in connection construction areEand materials are taxable.
                                                                                                                performed     E * Labor exempt, parts exempt.
                                                                                                                                               E
                                                                                                  5 * Exempt if E services on originalEwith new construction. If other than orig
 Construction service (grading, excavating, etc.)         12    4        E        E        E           4.9 * Labor E in connection construction areEand materials are taxable.
                                                                                                                performed     E * Labor exempt, parts exempt.
                                                                                                                                               E
                                                                                                  5 * Exempt if E services on originalEwith new construction. If other than orig
 Water well drilling                                      13    4        E        E        E           4.9 * Labor E in connection construction areEand materials are taxable.
                                                                                                                performed     E * Labor exempt, parts exempt.
                                                                                                                                               E
                                                                                                  5 * Exempt if E services on originalEwith new construction. If other than orig

Transportation Services
 Income from intrastate transportation of persons         14     4 * Exempt from general excise tax; subjectflight taxable.
                                                                                E        E      5
                                                                       E * Intrastate charter air freight or to public service company tax; air carriers pre-empted by federal law.
                                                                                                        E        E       E      E        E         E       E
 Local transit (intra-city) buses                         15           E        E        E      E
                                                               5.35 * Honolulu city- and county-owned, transit receipts are exempt; others taxable,E
                                                                                                        E        E       E      E        E                 to
                                                                                                                                                    subjectE public service company
 Income from taxi operations                              16     4     E        E        E      E       E        E       E      E        E         E       E
 Intrastate courier service                               17    4      E        E        E      E       E        E       E      E        E         E       E
 Interstate air courier (billed in-state)                 18           E        E        E      E
                                                                4 * Subject to public service company tax at 4%.
                                                                                                        E        E       E      E        E         E       E

Storage
   Automotive storage                                     19    4        E        E      E       E        E       E        4       E      E         E       E
   Food storage                                           20    4        E        E      E       E * Taxable if it is the E * Except where food E products, unless the warehouse s
                                                                                                          E       E                of     E         storage E cold storage with rental
                                                                                                                           storage E raw agricultural       is
   Fur storage                                            21    4        E        E      E       5        E       E                E      E         E       E
                                                                                                                           4 * Except where fur storage, classified as cold storage, w
   Household goods storage                                22    4        E        E      E       5        E       E        E       E      E         E       E
   Mini-storage                                           23    4        E        E      E       5        E       E                E      E         E
                                                                                                                           E * Except where the custodianE   determines the storage sp
   Cold storage                                           24    4        E        E       5 * TaxableTaxable for raw agricultural products.
                                                                                                 E * ifE periods less4 * 30Edays. preparing E
                                                                                                           for    E         than Includes E         tangibleEpersonal property where s
  Marina Service (docking, storage, cleaning, repair)     25    4        E * Labor
                                                                     * Loading or E exempt. Material exempt. Taxable if repair E boat; exempt ifEcleaning areboat.
                                                                                  unloading of cargo is and parts taxable. E * Repairs to E
                                                                                         E       E       4.9 * E                   of                       E
                                                                                                                                           movable property of taxable.
                                                    #     HI          ID       IL        IN
                                                                                        Illinois IA      KS      KY      LA       ME MD            MA        MI
Storage (Continued)
  Marine towing service (incl. tugboats)            26     E         E
                                                                 * Exempt forEtugboat E
                                                                                      services, including pilotage fees, boat towed within Hawaiiexempt if towing only.
                                                                                             E                  E       E       E
                                                                                                       E * Taxable if performed andE               E       E
                                                                                                                                           repaired; involving towage of ships, barge
  Travel agent services                             27     4         E       E        E
                                                                 * Commissions are taxable. Branch operationE Hawaii of an out-of-state tourE
                                                                                             E         E         in     E       E        E                 is
                                                                                                                                                    agencyE apportioned.
  Packing and crating                               28     4         E       E
                                                                 * Packing and cratingEperformed * On or aftertaxable E
                                                                                             5 for 4.9                   1996, the gross 5
                                                                                                                                E        receipts not belong of provider of packi
                                                                                                                                                   E        sales
                                                                                                      others is EJuly 1, providing the articles do from theE to the packing material

Utility Service - Industrial Use
  Intrastate telephone and telegraph                29   5.885   *     E
                                                                     Utility service exempt from5general exciseSeparate telecommunications excise tax. 6
                                                                                  5 * Exempt from sales tax. tax; subject to separate public service company tax. Tax is ratio of n
                                                                                          5              4.9       6        3       6        E        5
  Interstate telephone and telegraph                30      4    *     E
                                                                     Calls originating or E
                                                                                  5 * Exempt from sales tax. Separatein state are taxable. excise tax. 6 * See MCL, 205.93, S
                                                                                          terminating in state and E
                                                                                                 E       4.9       billed telecommunications
                                                                                                                            E       E        E        5
  Cellular telephone services                       31   5.885   *   Utility* Phoneexempttaxable, services exempt. subject to tax is due. 5If leasing charge is * See MCL, 205.93, S
                                                                       E service * ExemptIf 5general exciseSeparate telecommunications excise tax. 6 separately stated fromn
                                                                                  5 rental from phone is sold or 6
                                                                                          5 * from sales tax. tax;
                                                                                                         4.9                sales separate public service company tax. Tax is ratio of
                                                                                                                    leased, 3       6                 5
  Electricity                                       32   5.885   *     E
                                                                     Utility service exempt from5general exciseSeparateconsumedalternate baseservicefuels6usedusethe usage).transpo
                                                                                  5 * ExemptMay be Processing6andif EnergySubject to 4% tax(gross5% in providing June productio
                                                                                          E * from*sales tax. tax; * agricultural in*direct production*or of saletax.exempt.30,5% ele
                                                                                                        100% exemptsubject with6 production *tax 5 July 1, for in toTax fuel of man
                                                                                                         4.9               tax * separate publicexempt. company industrial ratio of n
                                                                                                                            4 to and energy-producing receipts orprice public and or
                                                                                                                                          Current Manufacturing unit of is
                                                                                                                                             5      from Uses 1995, course 1997;
                                                                                                                                                       on
  Water                                             33   5.885   *     E         E
                                                                     Honolulu city- and county-owned,100% exempt if consumed in*direct production public services company tax.
                                                                                          E * May be Processing6and agricultural productionuse exempt. in1, 1996, to public transpo
                                                                                                 5 * 4.9 receipts are exempt, * Subject Hotelsubject to July providing June 30, 1997
                                                                                                                            4 others taxable, tax from or E
                                                                                                                                    6     to E exempt.
                                                                                                                                             4%       E
  Natural gas                                       34   5.885   *     E
                                                                     Utility service exempt from5general exciseSeparateconsumedalternate4% taxManufacturingorindustrial productio
                                                                                  5 * ExemptMay be Processing6andif Energy Subject Currentexempt.fuels6usedusethe usage).transpo
                                                                                          E * from*sales tax. tax; * agricultural in*directbaseservice5% in1,fortax.exempt. ratioman
                                                                                                        100% exemptsubject with6 production *tax 5 *July providing public of1997
                                                                                                         4.9               tax * separateto 5 production company in to of fuel andof n
                                                                                                                            4 to and energy-producing receipts1996, Tax is 30, ele
                                                                                                                                           public (gross or of sale price course 5% or
                                                                                                                                                     from Uses
                                                                                                                                                       on             unit June
  Other fuel (including heating oil)                35   5.885   *     E
                                                                     Utility service exempt from5general exciseProduction use Anyenergy-producing fuels6usedusethe processes man
                                                                                6.25 * Enterprise zoneProcessing6andif Energy is 6 in*direct sources used Uses forin exempt.productio
                                                                                          E * May be 100%* tax; * manufacturers. Separately meteredin providing public transpo
                                                                                                     * exemption for agricultural production *service *orfor generationcourse of exem
                                                                                                         4.9 exemptsubject * separate publicexempt. company tax. Tax is ratio of n
                                                                                                                          consumed energy production
                                                                                                                            4 to andexempt. 5      Manufacturing industrial
                                                                                                                                                      5        electrolytic of electric po
  Sewer and refuse, industrial                      36   5.885   *     E         E
                                                                     Utility service exempt from5generalE
                                                                                          E                        6 subject to separate public service
                                                                                                                            E       E        E         refuse collection Tax is ratio
                                                                                                                                                              E
                                                                                                           excise tax; * Sewer services are taxable;E company tax. is exempt. of n
               - Residential Use
  Intrastate telephone and telegraph                37   5.885   *     E
                                                                     Utility service exempt from5general exciseIntrastate,3non-commercial local calls exempt. Intrastate long distanc
                                                                                  5 * Exempt from sales tax. Separate telecommunications excise tax.An exemption foris ratio of n
                                                                                          5              4.9 * tax; subject to separate public service * 6
                                                                                                                   6                6        E       5 company tax. Tax residential
  Interstate telephone and telegraph                38      4    *     E
                                                                     Calls originating or E
                                                                                  5 * Exempt from sales tax. Separatein state are taxable. excise tax. 6 * See MCL, 205.93, S
                                                                                          terminating in state and E
                                                                                                 E       4.9       billed telecommunications
                                                                                                                            E       E        E       5
  Cellular telephone services                       39   5.885   *   Utility* Phoneexempttaxable, services exempt. subject to tax is due. 5If leasing charge is separately stated fromn
                                                                       E service * ExemptIf 5general exciseSeparate telecommunications excise tax. 6
                                                                                  5 rental from phone is sold or 6
                                                                                          5 * from sales tax. tax;
                                                                                                         4.9                sales separate public service company tax. Tax is ratio of
                                                                                                                    leased, 3       6                5
  Electricity                                       40   5.885   *     E
                                                                     Utility service exempt from5generalE tax. intax; subject with6 * First 750 (gross company tax. tousage). Admin
                                                                                  5 * ExemptExempt if used Local sales tax applies. to Ebaseservicefrom41, *or unitTax is ratio of p
                                                                                          5 * from salesexciseSeparate tax *business. public KWH receipts1996, residentialFive n
                                                                                                               * E agriculturalto Subject Exempt only Julymonth of Revenue servic
                                                                                                                            4     separate 4% tax from per state See June 30, 1997
                                                                                                                                     alternate       E
  Water                                             41   5.885   *     E         E
                                                                     Honolulu city and county Exempt receiptsin E exempt,tax applies. to E subjectE fromE1, 1996, to June 30,tax. (
                                                                                          5 * owned, ifE * Local sales others taxable, taxonly public services company 1997
                                                                                                 5         used areagricultural*business. Exempt from Julystate tax.
                                                                                                                            4     Subject 4%
                                                                                                                                    E                 to
  Natural gas                                       42   5.885   *     E
                                                                     Utility service exempt from5generalE tax. intax; subject withE
                                                                                  5 * ExemptExempt if used Local sales tax applies. to Ebaseservicefrom41, *or unitTax is ratio of n
                                                                                          5 * from salesexciseSeparate tax *business. public (gross company tax. tousage). Admin
                                                                                                               * E agriculturalto Subject Exempt only receipts1996, Revenue 5% or
                                                                                                                            4     separate 4% tax from Julystate See June 30, 1997
                                                                                                                                     alternate       E
  Other fuel (including heating oil)                43   5.885   *     E        6.25
                                                                     Utility service exempt from5generalE * intax; subject *business. propane and LPG exempt. Revenue Admin
                                                                                          5 * Exempt if used Local sales tax applies. public servicefrom4 * tax. Tax is ratio of n
                                                                                                           excise Eagriculturalto Butane, Exempt only company See
                                                                                                                            4     separate E
                                                                                                                                    E                E        state
  Sewer and refuse, residential                     44   5.885   *     E         E        E
                                                                     Utility service exempt fromE generalE         6 subject to separate public service
                                                                                                                            E       E        E        refuse collection Tax is ratio
                                                                                                                                                             E
                                                                                                           excise tax; * Sewer services are taxable;E company tax. is exempt. of n

Finance, Insurance and Real Estate
  Service charges of banking institutions           45     E         E       E
                                                                 * Banks and financialEinstitutions are E is imposed only onand other Financial Corporation Law and are taxed on
                                                                                               5 * Tax          E       E       E      E         E       E
                                                                                                        subject to the Banks service charge relating to depositors' checking accoun
  Insurance services                                46     4         E       E        E
                                                                 * Taxable when not performed by insurance companyE
                                                                                               E        E       E                to    E
                                                                                                                         subjectE premiums tax.E         E
  Investment counseling                             47     4         E       E        E        5        E       E       E       E      E         E       E
  Loan broker fees                                  48     4         E       E        E        E        E       E       E       E      E         E       E
  Property sales agents (real estate or personal)   49     4         E       E        E        E        E       E       E       E      E         E       E
  Real estate management fees (rental agents)       50     4         E       E        E        E        E       E       E       E      E         E       E
  Real estate title abstract services               51     4         E       E        E        E        E       E       E       E      E         E       E
  Ticker tape reporting (financial reporting)       52     4         E       E        E        E        E       E       E       E      E                 E
                                                                                                                                                 5 * May be taxable as a telecom
                                                         #    HI       ID      IL        IN
                                                                                        Illinois IA      KS       KY     LA       ME MD            MA       MI
Services - Personal Services
  Barber shops and beauty parlors                        53   4        E         E        E       5       E                 all     E        E        E
                                                                                                                   E * InE cases of personal or business E     services, equipment, parts
  Carpet and upholstery cleaning                         54   4        E         E        E       5       E        E       4        E                 E        E
                                                                                                                                             E * Commercial carpet cleaning taxed at
  Dating services                                        55   4        E         E        E       5       E        E       E        E        E        E        E
  Debt counseling                                        56   4        E         E        E       E       E        E       E        E        E        E        E
  Diaper service                                         57   4        E         E        5       5      4.9       E       4        E                 E        E
                                                                                                                                             E * Taxable only if a transfer of property
  Income from funeral services                           58   4        E         E        5
                                                                   * Maintaining cemeteries*exempt. Taxable for sale thepersonalseparatelyand taxable servicesFuneral services:50%
                                                                                                IfE * 4.9 * 50% of of receipts property from funeral50%issuing detailedtax; taxa
                                                                                                  tangible personal property is not received stated, optionservices subject to sales p
                                                                                                                   E       4 * Funeral homes have then 6 * gross income is If n
                                                                                                                                    E        E        E         of of when itemized. (a)
  Fishing and hunting guide services                     59   4        5         E        E       E       E        E       E        E        E        E        E
  Garment services (altering and repairing)              60   4        E         E        E       5      4.9       E       4        E                 E        E
                                                                                                                                             E * Alterations to new clothing taxable a
  Gift and package wrapping service                      61   4        E         E        E       5      4.9       E       4        E        E        E        E * Taxable if performed
  Health clubs, tanning parlors, reducing salons         62   4        5         E        E       5 * Turkish baths, massage, Health club dues is E salons taxable. by parlor operat
                                                                                                         4.9 * Tanning exemptreducing and tanning is controlled
                                                                                                                   E       E * when tanning machine E sales tax.
                                                                                                                                    E        E         subject to
  Laundry and dry cleaning services, coin-operated       63   4        E         E        E       5                E       4        E        E
                                                                                                          E * Coin-operated laundries exempt. E                E
  Laundry and dry cleaning services, non-coin-operated   64   4        E         E        E       5      4.9       E       4        E                 E        E
                                                                                                                                             5 * Taxable only for business with recur
  Massage services                                       65   4        E         E        E       5 * Turkish baths, massage, reducing and tanning salons taxable.
                                                                                                          E        E       E        E        E        E        E
  900 Number services                                    66   4        E
                                                                   * In-state services only taxable. * If Etax.isSeparateIntrastate.6 * If intrastate 5 tax. 900 number services are only
                                                                                 5 * Exempt from salescall intrastate.E
                                                                                          E       5                6 * telecommunications excisecalls. E
                                                                                                                                             5            *
  Personal instruction (dance, golf, tennis, etc.)       67   4        E         E        E       E * Generally E
                                                                                                          E        exempt E         E        E        E        E
                                                                                                                           except dance schools, dance studios and flying lessons are t
  Shoe repair                                            68   4        E         E        E       5      4.9       E       4        E        E        E        6 * 35% of repair charge
  Swimming pool cleaning and maintenance                 69   4        E         E        E       5      4.9 * Maintenance andE
                                                                                                                   E       E                 E        E        E
                                                                                                                                    repair taxable; cleaning exempt.
  Tax return preparation                                 70   4        E         E        E       E       E        E       E        E        E        E        E
  Tuxedo rental                                          71   4        5         E        5       5      4.9               4        E        5
                                                                                                                   6 * Taxable as rental of property. E        6 * Considered rental of
  Water softening and conditioning                       72   4        E         E        5       5      4.9       E                E        E * Sale of and conditioning
                                                                                                                                                      E        6
                                                                                                                           E * Rental of water softeningchemicals taxable. equipment

Services - Business Services
   Sales of advertising time or space:
    Billboards                                           73   4        E         E       E     E        E      E       E       E        E             E
                                                                                                                                               E * See 830 CMR 64H.1.2
    Radio and television, national advertising           74   4        E         E       E     E        E      E       E       E        E             E
                                                                                                                                               E * See 830 CMR 64H.1.2
    Radio and television, local advertising              75   4        E         E       E     E        E      E       E       E        E             E
                                                                                                                                               E * See 830 CMR 64H.1.2
    Newspapers                                           76   4        E         E             E
                                                                                         E * Inserts to magazines and newspapers are taxable unless*newspaper criteria are met.
                                                                                                        E      E       E       E        E      E      E
                                                                                                                                                     See 830 CMR 64H.1.2
    Magazines                                            77   4        E         E             E
                                                                                         E * Inserts to magazines and newspapers are taxable unless*newspaper criteria are met.
                                                                                                        E      E       E       E        E      E      E
                                                                                                                                                     See 830 CMR 64H.1.2
   Advertising agency fees (not ad placement)            78   4        E         E       E     E        E      E       E                5 * of tangible if sold Rproperty.
                                                                                                                                               E       6 * See 205.133
                                                                                                                               6 * If transferExempt onlypersonaldirectly to printe
   Armored car services                                  79   4        E         E       E     5        E      E       E       E        5      E      E
   Bail bond fees                                        80   4        E         E       E     E        E      E       E       E        E      E      E
   Check and debt collection                             81   4        E         E       E     E        E      E       E       E        E      E      E
   Commercial art and graphic design                     82   4        E         E       E * IfE * Finished art and complete charge for tangible personal property are subject Adt
                                                                                               tangibleEpersonal property is not involved.
                                                                                                               E       E       6        E      E       6 * See Commercial to
                                                    #     HI        ID      IL        IN
                                                                                     Illinois IA      KS       KY      LA      ME MD            MA        MI
Business Services (Continued)
  Commercial linen supply                            83    4        E       E        5
                                                                * Generally considered as rental activity not provision of service.
                                                                                            5        4.9        E       4       E        5        E        6 * Linen rental is subje
  Credit information, credit bureaus                 84    4        E       E        E      E         E         E      E        E        5        E        E
  Employment agencies                                85    4        E       E        E      5 * Exempt if E
                                                                                                      E                E        of      E
                                                                                                                principal place E employment isE           of
                                                                                                                                                   outside E Iowa and if the agency
  Interior design and decorating                     86    4        E       E        E * If 5tangibleEpersonal propertyof tangible personal property isEtaxable.
                                                                                                          * Installation is not involved. * If E
                                                                                                                E      E * Sales of tangible personal property subject to sales tax
                                                                                                                                E       E          designer sells materials, fee may b
  Maintenance and janitorial services                87    4        E       E        E      5         E * Cleaning E exempt; maintaining Includes cleaning of any part taxable
                                                                                                                E       is      E        5 * tangible personal property is of a co
                                                                                                                                                  E        E
  Lobbying and consulting                            88    4        E       E        E      E         E         E      E        E       E         E        E
  Marketing                                          89    4        E       E        E      E         E         E      E        E       E         E        E
  Packing and crating                                90    4        E       E        E      5 * If4.9 raw agricultural* Sales of tangible personalPackingJuly 1, 1996salesgro
                                                                                                      for       E               E       E         E * E    From material to on, tax
                                                                                                                       E or household goods (no I.C.)property subject may be sub
  Exterminating (includes termite services)          91    4        T        a       E
                                                                * ConsideredE contracting activity. 4.9
                                                                                            5                   E      E        E       E         E        E
  Photocopying services                              92    4        5       E        E      5        4.9        6       4                5        5        service.
                                                                                                                                6 * Taxable fabrication6 * Considered tangible
  Photo finishing                                    93    4        5      6.25      E      5        4.9        6       4                5        5        service.
                                                                                                                                6 * Taxable fabrication6 * Considered tangible
  Printing                                           94   0.5       5       E        belong to the if the printed material shipped, mailed, or delivered of Consideredatangible
                                                                                            5
                                                                * When the materials 5 * Exempt printer, printing is4 *isIncludes printing or5overprinting,property material for
                                                                                                     4.9        6               6     manufacturing * Salesoutside Indiana.
                                                                                                                                         5            activity taxed at 0.5%. taxable
                                                                                                                                                           6 of printed is
                                                                                                                         considered*a Printing or imprinting * lithograph, multilith
  Private investigation (detective) services         95    4        E       E        E      5         E         E      E        E        5        E        E
  Process server fees                                96    4        E       E        E      E         E         E      E        E       E         E        E
  Public relations, management consulting            97    4        E       E        E      E         E         E      E        E       E         E        E
  Secretarial and court reporting services           98    4        E       E        E      E         E         E      E        E                 E        E
                                                                                                                                        E * Extra costs, and video taping service
  Security services                                  99    4        E       E        E      5         E         E      E        E        5        E        E
  Sign construction and installation                100    4                E        E      5
                                                                    5 * Sign construction taxable,4.9 installation labor is * Sales* Separately stated installation stated considered
                                                                                                                E      E exempt. of tangible Most * Separately is exempt.
                                                                                                                                6        5 * personal property signs are taxable p
                                                                                                                                                  5 commercial subject installation
                                                                                                                                                           6 * Signs are to sales tax
  Telemarketing services on contract                101    4        E       E        E      E         E         E      E        E       E         E        E
  Telephone answering service                       102    4        E                E      5
                                                                            E * Must be separately charged.
                                                                                                     4.9        E      E        E        5        E        E
  Temporary help agencies                           103    4        E       E        E      5 * Machine operatorsEonly. E
                                                                                                      E         E                       E         E        E
  Test laboratories (excluding medical)             104    4        E       E        E      5 * Medical test laboratories performing tests on humans or animals are exempt.
                                                                                                      E         E      E        E       E         E        E
  Tire recapping and repairing                      105    4        E       E * Parts and materials only taxable Tire repairprocessing.
                                                                                     E * Recapping is defined as industrialE is exempt.
                                                                                            5        4.9        6 * 4                   E         E        E
  Window cleaning                                   106    4        E                E
                                                                            E * Parts and materials only if E
                                                                                            5 * Exempt taxable E for home owner.
                                                                                                      E         performed       E        5        E        E
Computer
  Software - packaged or canned program             107   4         5                 5       5
                                                                            6.25 * Taxable effective October6 1989.
                                                                                                     4.9       1,     4       6         5       5       6
  Software - modifications to canned program        108   4     * Sales of custom*or of modification,4.9to customer taxable. activity taxed at 4%. Sales for resale are if separately
                                                                    E * To extent modified software
                                                                            6.25 Taxable effective canned part1989.retail 6
                                                                                      5       E                1,
                                                                                                      OctoberE is is4                   5              E * Exempt taxable at w
                                                                                                                                                E * See Regulation 830 CMR 64
  Software - custom programs - material             109   4                  E
                                                                    E * Use tax on 5  cost of E
                                                                                              material due from programmer. 6 Policies 51P170, 51P171, 51P172. programs &
                                                                                                     4.9      E * See Revenue
                                                                                                                      4                 E       E       6 * Custom
  Software - custom programs - professional serv.   110   4         E        E       E
                                                                * Sales of custom or modified software to customer See Revenue Policies 51P170,Sales for resale are taxable at w
                                                                                              E       E                       6         E       E      E
                                                                                                              E * is4retail activity taxed at 4%. 51P171, 51P172.
  Information services                              111   4         E        E       E        E       E       E       E       E         E       E      E
  Data processing services                          112   4         E        E       E        E       E               E       E         E       E      E
                                                                                                              E * Duplicated printed material is taxable based on full charge.
  Mainframe computer access and processing serv.    113   4         E        E       E        E       E       E       E       E         E       E      E
                                                        #     HI       ID      IL        IN
                                                                                        Illinois IA     KS      KY      LA       ME MD           MA       MI
Automotive Services
  Automotive washing and waxing                         114    4      E         E         E       5      4.9      E             E * subject to sales tax.
                                                                                                                                         E       E      E
                                                                                                                          E * WaxingMaterials only taxable.
  Automotive road service and towing services           115    4      E                   E
                                                                                E * Parts and 5   materials only Towing taxableRepairs performed E
                                                                                                         4.9 * taxable. E * if performed in conjunction subject to sales tax.
                                                                                                                  E             E        E       roadside with repair services.
                                                                                                                                                        E
  Auto service, except repairs, incl. painting & lube   116    4      E                   E
                                                                                E * Parts and 5   materials only taxable. 4
                                                                                                         4.9      E                      E       E      E
                                                                                                                                E * Materials only taxable.
  Parking lots and garages                              117    4      E         E         E
                                                                   * Valet services are taxed at 4%.
                                                                                                  5       E       E       4     E        E       E      E * Subject to Airport Pa
  Automotive rustproofing and undercoating              118    4      E                   E
                                                                                E * Parts and materials only taxable. 4
                                                                                                  5      4.9      E                      E * only taxable.
                                                                                                                                                 E      E
                                                                                                                                E * MaterialsUndercoating furnished with new ca
Admissions and Amusements
  Pari-mutuel racing events                             119   N/A            E       E
                                                                     5 * Admissions taxable - no tax on wagers. Admission tax of 10 sales E Taxable under other statutes.
                                                                                              5    4.9                       E       $0.15 Counties, E
                                                                                                            15 * E * Exempt from * pertax.      person.municipalities, and the Ma
  Amusement park admission and rides                    120    4     5       E       E        5    4.9              4
                                                                                                             6 * Rides notE                    E
                                                                                                                             taxable.10 * Counties, E  municipalities, and the Ma
  Billiard parlors                                      121    4     5       E       E        5    4.9       E               E       10 * Counties, E
                                                                                                                                               E
                                                                                                                    4 * Except coin-operated tables.   municipalities, and the Ma
  Bowling alleys                                        122    4     5       E       E        5    4.9       E      4        E       E         E       E
  Cable TV services                                     123    4             E       5
                                                                     E * Control Box rental5is taxable.
                                                                                                   4.9       E      E                 5 * Pay-per-view only. is taxable. The
                                                                                                                                               E       E
                                                                                                                             6 * Only "extended cable service"Sales and Use ta
  Circuses and fairs — admission and games              124    4     5       E       E        5 * Effective July 1,1996, the E
                                                                                                   4.9       6      4                10 * Counties, municipalities, and the Ma
                                                                                                                                               E       and
                                                                                                                             gross receipts from sales E services rendered, furn
  Coin-operated video games                             125    4     5               E        5
                                                                             E * Exempt under sales tax statute. $15 per machine 10 year C.O.A.D. fee.
                                                                                                   4.9       E      E        E                 E
                                                                                                                                     per * Counties, E municipalities, and the Ma
  Admission to school and college sports events         126    4     5       E       E        5 * Elementary and secondary sporting events exempt. E
                                                                                                   4.9       E      E        E       10        E
  Membership fees in private clubs                      127    4             E       fee      5
                                                                     E * Taxable if E for recreation.
                                                                                                   4.9       E               E        of       not     E
                                                                                                                    4 * Purchases E stock E subject to sales tax.
  Admission to cultural events                          128    4     5       E       E        5    4.9       6               E       10 * performing arts exempt concert non
                                                                                                                                               E       E
                                                                                                                    4 * Little theater and Jurisdiction maypresentations by or t
  Pinball and other mechanical amusements               129    4     5       E       E        5    4.9       E      E        E                 E
                                                                                                                                     10 * Counties, E  municipalities, and the Ma
  Admission to professional sports events               130    4     5       E       E        5    4.9       6      4        E       10        E       E
  Rental of films and tapes by theaters                 131    4 * ConsideredE
                                                                     E * Exempt if admission is charged. tapes * Exempt ifEtax paidEon tax from JulyE rentee charges 30, 1997;
                                                                             rental activity. E
                                                                                     E * Rental of video E and motion pictures 4% admission. if 1996, to June admissio
                                                                                                    E                                          E
                                                                                                                    4 * Subject to is taxable except 1, * Copyrighted materia
  Rental of video tapes for home viewing                132          5       rental activity. 5
                                                               4 * ConsideredE       5             4.9       6      4                 5 of video equipment and video games p
                                                                                                                                               5       use tax.
                                                                                                                             6 * Rental * Sales and 6 * Rentals of tangible is
Professional Services
  Accounting and bookkeeping                            133    4       E         E       E       E        E       E       E      E       E         E      E
  Attorneys                                             134    4       E         E       E       E        E       E       E      E       E         E      E
  Dentists                                              135    4       E         E       E * Parts and materials only taxable. E
                                                                                                 E        E       E       E              E         E      E
  Engineers                                             136    4       E         professional engineers, land surveyors and landscape architects are considered contractors and not s
                                                                   * Architects, E       E       E        E       E       E      E       E         E      E
  Land surveying                                        137    4       E         professional engineers, land surveyors and landscape architects are considered contractors and not s
                                                                   * Architects, E       E       E        E       E       E      E       E         E      E
  Medical test laboratories                             138    4       E         E       E       E * Medical test laboratories performing tests on humans or animals are exempt.
                                                                                                          E       E       E      E       E         E      E
  Nursing services out-of-hospital                      139    4       E         E       E       E        E       E       E      E       E         E      E
  Physicians                                            140    4       E         E       E * Parts and materialsE
                                                                                                 E        E               E
                                                                                                                   only taxable. E       E         E      E
                                                       #     HI       ID       IL       IN
                                                                                       Illinois IA       KS      KY      LA       ME MD            MA       MI
Leases and Rentals
  Personal property, short term (generally)            141   4        5                  5        5
                                                                               E * Transactions purported to 6 leases but actuallyLessor(leaseof in which* consumer and pays ta
                                                                                                         4.9                4 * Tax * transactions lieu 6 theowner taxed.
                                                                                                                                     tax due on is considered personal property. p
                                                                                                                                              5                 of   Rentals of tangible
                                                                                                                    be * 6% Sales E onlysalesrental 5intangiblesale) arerelinquishes co
  Personal property, long term (generally)             142   4        5                  5        5
                                                                               E * Transactions purported to 6 leases but actuallyLessor(leaseof in which* consumer and pays ta
                                                                                                         4.9                4 * Tax * transactions lieu 6 theowner taxed.
                                                                                                                                     tax due on is considered personal property. p
                                                                                                                                              5                 of   Rentals of tangible
                                                                                                                    be * 6% Sales E onlysalesrental 5intangiblesale) arerelinquishes co
  Bulldozers, draglines and const. mach., short term   143   4        5        E         5        5 * Exempt if used in 4 Sales E *with new construction. * consumer and pays ta
                                                                                                         4.9                conjunctiondue on rental 5 only. G.L.e.64H,$6(f)
                                                                                                                                     tax Lessor is considered the Rentals of tangible
                                                                                                                                              5        of * Se  6
                                                                                                                   6 * 6% * Bare equipment rentaltangible personal property. p
  Bulldozers, draglines and const. mach., long term    144   4        5        E         5        5 * Exempt if used in 4 Sales E *with new construction. * consumer and pays ta
                                                                                                         4.9                conjunctiondue on rental 5 only. G.L.e.64H,$6(f)
                                                                                                                                     tax Lessor is considered the Rentals of tangible
                                                                                                                                              5        of * Se  6
                                                                                                                   6 * 6% * Bare equipment rentaltangible personal property. p
  Rental of hand tools to licensed contractors         145   4        5        E         5        5 * Exempt if used in 4
                                                                                                         4.9       6                 E * Lessor is considered G.L.e.64H,$6(f)
                                                                                                                                              5        5 * Se the Rentals of tangible p
                                                                                                                                                                6
                                                                                                                            conjunction with new construction. * consumer and pays ta
  Short-term automobile rental                         146   4        5         5 * 5% automobile Exempt thanappliedtons;subject to11.5 than 15year.ifprice*includes sales tax. stata
                                                                                         5 * Auto * renting tax 30 13 4 ifis exempt For 3%excise tax due on rentals -- but daysof
                                                                                                  5 lease less if E subject * Additional rentals of less than 12Statute of 29 mayTh
                                                                                                         4.9 * Also days to vehicle rental *excise tax in addition to all Rental be
                                                                                                                   over         rental term less excise tax Exemptmonths. charges or
                                                                                                                                    10 * ifMVR period exceeds 60 under permits lesso
                                                                                                                                             rental Taxable under 30 days.sales tax an
                                                                                                                                                                6      days
  Long-term automobile lease                           147   4        5                  5
                                                                               E * 5% automobile Effective January 1,if rental term less than gross weight*ofStatute permits lesso
                                                                                                 E * renting tax applied 1996,6vehicles5with a 15year. than 12 months. Rental stata
                                                                                                         4.9       E        4            * For rentals of less Exempt less than 16,000 of
                                                                                                                                                                6      under sales tax po
  Limousine service (with driver)                      148   4        E        E         E        5       E        E        E        E                 E * See Regulation exempt; tax
                                                                                                                                                               E * Limousine CMR 64
                                                                                                                                             E * Transportation services830 use isequ
  Aircraft rental to individual pilots, short term     149   4        5        E         5        5 * 60 days or 6 * 6% Sales E * Lessor is considered the consumer and pays ta
                                                                                                         4.9        less. 4          tax due on rental 5 tangible * Same comments as a
                                                                                                                                              5        of       6 personal property.
  Aircraft rental to individual pilots, long term      150   4        5        E         5       E * Rental of aircraft is exempt from tax under Iowa'sif 6 the consumertransportasta
                                                                                                         4.9                4        tax due on rental 5 tangible * transportation exem
                                                                                                                                              5 is consideredprincipally comments a
                                                                                                                                                       of          personal property.
                                                                                                                   6 * 6% Sales E * Lessor * Exempt generalSame to and payspa
  Chartered flights (with pilot)                       151   E        5        E         E
                                                                           * Intrastate flights are taxable; interstate flights not taxable. E
                                                                                                 E        E        E        E        E                 5       E * Aircraft used is taxa
  Hotels, motels, lodging houses                       152   4        5    * Plus 2% statewide 5 * sales tax statute. local * Except permittedtax. Exempt ifstatute. periodperson'sta
                                                                                6 * ExemptSubject Local additional Taxable under companionover *varies from rental isimpose an
                                                                                         5 * under to tax.option hotel-motel tax innkeeper'sifSeveral local *and 1%sales taxExem
                                                                                                  lodging an
                                                                                                         4.9       6                 7 * Exempt 5.7 Jefferson Parishes, areexceeds
                                                                                                                                               Orleans lodgingdaysjurisdictionswhich hav
                                                                                                                                                       and      6 rental to
                                                                                                                                                                tax from
                                                                                                                            4 option is for5 * which28ExemptCounties 7%.authorip     but
  Trailer parks - overnight                            153   4        5        E         5
                                                                           * Plus 2% statewide 5 * If E a space is being rented, the tax does not apply. If a space and a trailer a
                                                                                                  lodging just
                                                                                                           tax.    E        4        7       E         E       E

Fabrication, Installation and Repair Services
  Custom fabrication labor                             154   4                 E       E
                                                                      5 * Labor to produce, fabricate, process, print, 4 imprint tangible personal property production of tangible
                                                                                                5 * Taxable as6sale of property.
                                                                                                        4.9               or      6                 5        4 * Labor is part who fu
                                                                                                                                           5 * Fabrication or for consumers of the t
  Repair material, generally                           155   4        5      6.25 * If 5selling 5
                                                                                                price of4.9
                                                                                                         material6 not separately stated, 5 * of entire billed separately; otherwise,
                                                                                                                   is     4       6         50% Only if bill is taxed at 6.25%.
                                                                                                                                                    5        4
  Repair labor, generally                              156   4                 E * If stated repair labor is notEtaxable. notand stated,and glassentire if separatelystatedthe totalbille
                                                                                        selling 5 * of4.9
                                                                      E * Separately E * TaxableMotor vehicle, boat, If laborinstallation labor stated, taxtaxedif separatelyis cha
                                                                                                price ifmaterial is notRepair separatelyE is of E is* bill is*only and electrical,rep
                                                                                                          labor charges are roof, E is not separately exempt applies to laborif state
                                                                                                                      * separately * Labor exempt Separately at exempt
                                                                                                                          4       shingle 50%
                                                                                                                                            stated. repair, electronic stated except ex
                                                                                                                                                             E      Labor 6.25%.       fa
  Labor charges on repair of aircraft                  157   4        E        E       E        5       4.9      E        4       E        E        E        E * Labor exempt if bille
  Labor charges - repairs to interstate vessels        158   E        E        E       E
                                                                  * Provided the vessels are federallyTaxableor E
                                                                                                5 * owned if engaged inexempt foror E
                                                                                                         E * Repair parts interstate Iowa.
                                                                                                                  service E
                                                                                                                          performed in interstate commonE * Materials and labor e
                                                                                                                                  E                 E         carriers only.
                                                                                                                                           international trade.
  Labor charges - repairs to intrastate vessels        159   4        E        E       E        5       4.9      E        4       E        E        E        E * Separately stated lab
  Labor - repairs to commercial fishing vessels        160   4        E        E       E        5       4.9 * Repair parts exempt for interstate commonE
                                                                                                                 E        E       E        E        E         carriers only; services are
  Labor charges on repairs to railroad rolling stock   161   4                 E       E        5
                                                                      E * Labor exempt; parts, whenE     used to E        or      E        E        E        stock, also exempt.
                                                                                                                  rebuild 4 remanufacture railroad rolling E * Separately stated lab
  Labor charges on repairs to motor vehicles           162   4        E        E       E        5       4.9      E        4       E        E        E        E * Separately stated lab
  Labor on radio/TV repairs; other electronic equip.   163   4        E        E       E        5       4.9      E        4                E        E        E * Separately and teleg
                                                                                                                                  E * Repair labor on telecommunications stated lab
  Labor charges - repairs other tangible property      164   4        E        E       E        5       4.9      E        4       E        E        E        E * Separately stated lab
  Labor - repairs or remodeling of real property       165   4        E        to      E
                                                                  * ConsideredE be contracting. * Labor charges for E
                                                                                                5       4.9      E                E        E
                                                                                                                          remodeling exempt.        E        E
  Labor charges on repairs delivered under warranty    166   4        E        E       E        E        E * IfE          4 * paid on warranty. E
                                                                                                                                  E        E
                                                                                                                  sales tax was Exempt under factory new E   product warranty.
  Service contracts sold at the time of sale of TPP    167   4               6.25 * Of mandatory; exempt if elected. 4 * Contracts structured as insurance Exempt if separately
                                                                                                5
                                                                      5 * Taxable if ETPP used by repairman.
                                                                                                        4.9      E                         E * optional and* price if required sugj
                                                                                                                                                    E        E      policies are not
                                                                                                                                  E * Exempt ifPart of taxableseparately stated. as a
  Installation charges by persons selling property     168   4        E                E * ifEseparately contracted for;charges arenot Efor*labor isunless performed subsequent to
                                                                                                    * Electrical E electronicInstallation is tangible exempt*onlystatedifand telegra
                                                                                                        4.9
                                                                               E * ExemptExempt, providedand * Repair and installationtaxable telecommunicationsand notstate
                                                                                                                  the labor taxable if Installationstatedpersonal property connected t
                                                                                                                          4 * installation
                                                                                                                                  E * separately E stated. it is Exempt separately
                                                                                                                                           separately if separately if separately fabc
                                                                                                                                                  Only and
                                                                                                                                                     of      E      performed on or in
  Installation charges - other than seller of goods    169   4        E        E       E * Exempt, providedand electronicChargesInstallationstated and performed subsequent to
                                                                                                E * Electrical E labor charges are separately Efabrication is performed ontelegra
                                                                                                        4.9       the     E * installation is taxable telecommunications and or inpc
                                                                                                                                  E * considerednotunless it of tangible personal
                                                                                                                                           E * If of fabrication.
                                                                                                                                                             E
  Custom processing (on customer's property)           170   4                 E
                                                                      5 * ProcessingE   labor taxable. 4.9 a taxable enumerated service. * Fabrication of customer's property is
                                                                                                E * Unless       6        4                5
                                                                                                                                  6 * FabricationE   service,Etaxable.
  Custom meat slaughtering, cutting and wrapping       171   4        5        E       E        E * Starting July 1, 1996, * Subjectreceipts from the sale1, 1996, to June 30, 1997
                                                                                                        4.9      E                E        4%       E        E
                                                                                                                         4,3 the gross to E tax from July of packing materials and
                                                           #     HI         ID       IL        IN
                                                                                              Illinois IA      KS      KY      LA       ME MD           MA        MI
Fabrication, Installation & Repair Services (Contd)
  Taxidermy                                                172    4          5       E       E       5      4.9       E     E               5
                                                                                                                                    6 * Fabrication 5 service,4taxable.
  Welding labor (fabrication and repair)                   173    4          5       E
                                                                                 * Repair*exempt; fabrication taxable.6 *before sale6 taxable; repair E
                                                                                           Parts * Fabrication taxable.
                                                                                             E and 5        4.9             4        is * Fabrication exempt.E * Exempt taxable. Re
                                                                                                                                            5         service, taxable; repair service e
                                                                                                     materials of product Fabrication taxable. * Fabrication of new item if servicesis

OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?      174   Yes * Applicable to any agreed to 5 rendered* State Sewagesalesof tangible personal property areapplying, repairing
                                                                         5 * Services service Indiana Reflexology. applies sale eachonYes service of installing,a pari-mutuelascolle
                                                                                              * business 4.9calling. of $0.20services to nonresidential commercial solidsuch facilit
                                                                                                   be * imposes a tax of the on tax admission charge calling services waste call
                                                                                                         or as a part            No       the * Custom to enter taxable.
                                                                                                                                                 No       No
                                                           175                                * Indiana imposes an excise tax of 10% of the wholesale price for distribution of pull-ta
                                                           176                                * Indiana imposes a $3.00 per person river boat gambling admission fee.

USE TAX ON SERVICES
Do you tax the use of services in the state?               177   No       No * Taxable if service importsNo tangible personal property. Yes exempt. * To the same extent as theoth
                                                                                   No
                                                                       * Use tax only applicable*onYes tax imposed if taxable property.
                                                                                                  Use
                                                                                                    creates tangibleNo
                                                                                                             of     personal service purchased
                                                                                                                           Yes     Yes            Yes      Yes * Leased wire and sal
  If yes, at what rate?                                    178                              5       5                       4               5       5
                                                                                                                                    6 * 6%, 7% or 10%. 4
Who is liable for use tax payment? (B)uyer or (S)eller     179            B * User          B     User * User of the service and providerLevyresponsiblealways;nexus. and remittingif n
                                                                                                                            B * The seller is on consumer. Scharging must collect th
                                                                                                                                    B * of service if sufficient seller
                                                                                                                                          B/S * Buyer for
                                                                                                                                                   B

Rules for determining the location of services?            180   N/A   *   Use tax only applicable on imports of tangiblerender service istax at location of consumer for utilities, contracts
                                                                                          * Site where determination to personal*property. of property. * See 830Refer service. 1990-
                                                                                             N/A                       Situs rendered,Location or * Depends
                                                                                                                                       furnished
                                                                                                                                       No                             * CMR64H.1.6
                                                                                                           * Where*servicefor local sales vested. performed. on nature of to RAB
Exempt sales of services sold to government entities?      181   N/A   *    Yes
                                                                           Use tax only applicable have Illinois "E" number. Yes property. Yes
                                                                                     Yes * Must onYes
                                                                                             Yes               of      Yes
                                                                                                      importsYestangible personal Yes                   N/A           * Refer to RAB 1990-
Exempt sales of services sold to nonprofit entities?       182   N/A   *         * No applicable beUnless NFP tangible personal property. Generally N/A added recently. to RAB 1990-
                                                                                     Yes * Must in charitable, is primarilyorcertain organizations specificallybut law
                                                                                             Yes
                                                                           Use tax onlyexemption*ongeneral. Noeducationaltosocial. exemptions have been"E" number. contains numerous
                                                                                                      imports of
                                                                                                           * Generally sales No
                                                                                                               CertainYes but areligious and have Illinois
                                                                                                                        no,      few        * Yes                     * Refer
                                                                                                                                                         taxable, exempt.
Exempt sales of svcs. sold to federally chartered banks?   183   N/A   *    No       No
                                                                           Use tax only applicable on importsYestangible personal property. No
                                                                                              No               of      Yes     No      No               N/A           * Refer prohibits impo
                                                                                                           * Yes, if instrumentalities of federal government or if federal law to RAB 1990-
Is the tax on services imposed on (S)eller or (B)uyer?     184   N/A   *   Use tax only applicable on located B/Stangible personal*property. Buyer. *TheSsales Certain Refernexus.levy on t
                                                                             B * Imposed Seller, if imports in state; buyer, Seller must collect tax from buyer. collect if to RAB 1990-
                                                                                     B/S * on buyer,B retailer * Buyer or consumer *
                                                                                              B        but               S * ifS      Seller
                                                                                                               of must collect.serviceB          B      Seller* and * taxes are a
                                                                                                                                         rendered out of state.must use telecommunications

ADDITIONAL SALES/USE TAX QUESTIONS
Does your state tax tangible personal property that is     185          No * Lessor collects 0.5% *from lessee. a licensed regularly 7/1/91.or*leasing * short-termapplies.to 7/1/1991
                                                                                        No * Tangible Noexempt be If used exclusivelytax Tax resale.Ifpurchasesrental,for resale. im
                                                                                                 No
                                                                 Yes * Considered wholesale at the taxwhen sold toNoif* purchased without leasingthe for exclusion tax applicableprovim
                                                                                                        It personal property bought for engagedfor No purposes--purchase lease videota
                                                                                                           is * Can lessor capitalof* rental rental businessUseleasing, andisison
                                                                                                                          No * As goods for autos on Yes offorcertificate exem
                                                                                                                                 Yes Except inResalequalifies
                                                                                                                                           No      company. resale the "resale" for
                                                                                                                                                   due     a          prior
purchased for rental or lease? (Yes/No) Please explain

Does your state tax the gross receipts from tangible       186          Yes
                                                                 Yes * General excise taxYes * Rental rental activity leaseexemption unlessstated propertyareorandisformotioncharges. f
                                                                                         applicable to and leasingspecialYes rental of*tangible * Rentalstelecommunications picture a
                                                                                                Yes * There * a are*subject*toTaxableExcept personal propertyforlease is treated as
                                                                                                        Yes is The at 4%.
                                                                                                                 Yes Except separately the personof Retail orinsurancetoequipme
                                                                                                                            or   No for automobiles purchased
                                                                                                                                 tax     on gross receipts.Yes leases sales tax lease.
                                                                                                                                          Yes rental rents sales subject tax.
                                                                                                                                                   Yes * tax         short-term purpos
personal property rentals or leases?
(Yes/No) Please explain

Does your state tax shipping and delivery charges for      187   Yes * General excise taxYes *prior to sale issalesNo tangibleseller usescharges* ifExcludedshipping for directwhen bill
                                                                                         applicable * retail taxable, unless *deliveryproperty,arestatedof Yes IfTransportation after th
                                                                                                Yes This
                                                                        No * Transportation DeliveryYes is*dependentNo personalofExemptfreightvehicles.regardlessdelivery of go
                                                                                                          charge Shipping upon terms* own sales agreement. gross and charges charg
                                                                                                                  isof
                                                                                                                     taxableand Not taxable on including the statute. areto delivery
                                                                                                                             when Yes sellerNo delivery charges * charges of whether a
                                                                                                                                   the    theowns thepart* separately receipts incurred
                                                                                                                                                    Yes Transportation if separate,
                                                                                                                                                      property, from dealer consum
                                                                                                                                                             by Taxable
tangible personal property? (Yes/No) Please explain
                                                          #     HI        ID      IL        IN
                                                                                           Illinois IA      KS      KY      LA       ME MD           MA       MI
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross      188              No
                                                                       * Under review.     No * The answers to currently Nothe process ofNoif it isYes governing Indiana's new telec
                                                                                                     * Iowa is these questions may change
                                                                                                                N/A      in     No                  rules
                                                                                                                                         drafting determined that the taxation of Inte
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        189              N/A                                                                         5 * Provider.
   remitting the tax?
Does your state impose the sales tax or other gross      190           * Under review.
                                                                          No               No      Yes             N/A     No * The monthly charge for access to the on-line service i
                                                                                                                                 No     No       No
receipts tax on businesses providing information                                                                                 * The software purchased to access the on-line service i
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
  What is the tax rate and who is responsible for        191              N/A                       5
  remitting the tax?
                                                          In
  Totals                                                 Cat.
   Agricultural Services                                    5      5         0     0       1       2       2        0        0      0         0      0        0
   Industrial and Mining Services                           4      4         1     0       0       0       2        0        1      0         0      0        1
   Construction                                             4      4         0     0       0       3       4        0        0      0         0      0        0
   Utility Service - Industrial and Residential            16     16         0    12       8      13      10      10       12       9         5      9       12
   Transportation Services                                  9      8         0     0       0       2       2        0        0      0         1      0        0
   Storage                                                  6      6         0     0       1       3       0        0        3      0         0      0        0
   Finance, Insurance and Real Estate                       8      7         0     0       0       2       0        0        0      0         0      1        0
   Personal Services                                       20     20         3     1       4      15      10        2        9      1         3      1        4
   Business Services                                       34     34         4     1       2      18       9        4        5      6       13       4        7
   Computer Services                                        6      6         0     1       2       0       2        0        3      3         1      0        1
   Automotive Services                                      5      5         0     0       0       5       4        0        3      0         0      0        0
   Admissions and Amusements                               14     13        11     0       2      13      13        6        9      2       11       1        1
   Professional Services                                    8      8         0     0       0       0       0        0        0      0         0      0        0
   Leases and Rentals                                       4      3         3     1       2       3       1        1        2      2         1      2        1
   Fabrication, Installation and Repair Services           19     18         6     1       0      14      16        3      13       4         4      2        2
   Miscellaneous                                            2      0         1     0       0       1       1        0        0      0         0      0        0
  Taxable entries                                        164    157         29    17      22      94      76      26       60     27        39      20       29
  Repair labor, generally                                       4          E * Separately E * TaxableMotor vehicle, boat, If labor stated,and glassentireexempttaxedstatedthe totalbille
                                                                                 E * If stated repair labor is notEtaxable. not and is not E is laborstated, tax applies separately stat
                                                                                          selling 4 * of 4labor charges are roof, E installation of E is if separately if toelectrical,cha
                                                                                                  price ifmaterial is not Repair separatelyseparately * bill is* only and laborifis rep
                                                                                                                      * separately * Labor exempt Separately at exempt
                                                                                                                           4       shingle 50%
                                                                                                                                            stated. repair, electronic stated except ex
                                                                                                                                                            E      Labor 6.25%.         fa
                                                          #    MN       MS       MO          MT          NE      NV      NH      NJ     NM       NY      NC      ND
Basic Sales Tax Rate                                           6.5 * Local taxes that apply to 0 same items subject*toFor all serviceswrestling Excludes4 * taxes or sold gross receip
                                                                       7       4.225                   5
                                                                                               the * However, boxing,MN * There islisted,* or consumed, used in Newin conjuncti
                                                                                                              6.5      sparringgeneral tax rate are: Rochester 1%, Minneapolis .5% fa
                                                                                                                                        5 TPP local are subject levy Hampshire
                                                                                                                                                 4       government 5% of 2% is
                                                                                                                                                                local
                                                                                                                       0 6% 6and no state matchessales A5 toservices; manyad

Agricultural Services
 Soil prep., custom baling, other agricultural services   1     E       7        E                       E * Note: City tax of 0.5%, 1.0%, or 1.5%* Exempt ifEperformedtax conjunc
                                                                                                                 E               E        E              E
                                                                                                                                                  E may apply when state in is due.
 Veterinary services (both large and small animals)       2            E         E
                                                                E * Pet grooming services (except for horses) are taxable. Grooming1.0%, professional Eapplyis services are for sales
                                                                                                         E * Note: City tax of 0.5%, Onlyveterinarymaymedical notallowed exempt.
                                                                                                                 E                        5       E     Credit/refund state tax is due.
                                                                                                                                                                  E
                                                                                                                                 E * for or 1.5%* purposes whentaxable. Sales of
 Horse boarding and training (not race horses)            3     E      E         E                       E * Note: City tax of 0.5%, 1.0%, or 1.5% may apply when state tax is due.
                                                                                                                 E               E        E       4      E        E
 Pet grooming                                             4            E         E
                                                               6.5 * Pet grooming services (except for horses), includingtax of 0.5%, 1.0%, or 1.5% may apply whennail cutting, due. o
                                                                                                         E * Note: City shampooing,Considered nonprofessional services.tax is and
                                                                                                                 E                        5
                                                                                                                                 6 * clipping, 4         E        E
                                                                                                                                                  currying, trimming, state
 Landscaping services (including lawn care)               5             7 seeding or excavating, lawn, or dredging or tax of 0.5%, 1.0%, or 4 may applyunless state exempt.
                                                                                 E                       E
                                                               6.5 * Initial* Grading, sodding of a ditching,*constructionlandscaping, taxable. 1.5%* Taxable property aretax is due.L
                                                                                                               Note: City contracts for Lawn maintenance & repair are Material capital
                                                                                                                 E               E * the improvement of real when the work subject
                                                                                                                                          5              E        E * taxable; results

Industrial and Mining Services
  Metal, non-metal and coal mining services               6    E                 to
                                                                        7 * Not E exceed $0.05 per ton with respect to sand, gravel, dirt, clayExempt if service provider is subject to
                                                                                                       E        E               E               E      E
                                                                                                                                         5 * or limestone. E * Material subject
  Seismograph and geophysical services                    7    E        7       E                      E        E               E        5             E       E * Material subject
                                                                                                                                                E * Services used in connection wit
  Oil field services                                      8    E                E
                                                                        7 * Drilling contracts in excess of $10,000 are taxable at 3.5%. 5
                                                                                                       E        E               E                      E       E * Material subject
                                                                                                                                                E * Services used in connection wit
  Typesetting service; platemaking for the print trade    9    E        7       E                      5        E               E        5      E              E
                                                                                                                                                       E * Typesetting exempt; sal

Construction
 Gross income of construction contractors                 10   E               E           1
                                                                    3.5 * For contracts over $10,000, a 3.5%E measured by gross receiptsreceipts*areE Forunless capital improv
                                                                                                 * License feetax is imposed on theGross *ofthe contract. cancontracts under $10,0
                                                                                                     E                                 5      "government" from capital Work on f
                                                                                                                                              E      Receipts E deduct if improvem
                                                                                                                                                       taxable * Material subject
                                                                                                                              E * value of Subcontractor contractors. prime prov
 Carpentry, painting, plumbing and similar trades         11         7 * Electricians, electrical work, wiring, insulating, not charge 5 to fitting, Taxablesheet * Material subject
                                                                               E                     E
                                                               E * Real Property: Carpenter pays tax on materials and does plumbing or pipe unless capital improvement. primewood
                                                                                                             E                         tax * customer. and unless the work results
                                                                                                                                              E * tin Tangible metal shops, prov
                                                                                                                                                      E       E Personal
                                                                                                                              E * Taxable Subcontractor can deduct if Property
 Construction service (grading, excavating, etc.)         12   E     7         E                     E       E                E               E * Taxable unless the work results
                                                                                                                                                      E       E
                                                                                                                                       5 * Subcontractor can deduct if prime prov
 Water well drilling                                      13   E     7         E                     E       E                E               E       E       E * Material subject
                                                                                                                                       5 * Subcontractor can deduct if prime prov

Transportation Services
 Income from intrastate transportation of persons         14   E        E       4.225                   E        E               E       5   *    E        taxi  E
                                                                                                                                                 Intercity E or bus exempt from muni
 Local transit (intra-city) buses                         15   E        E         E                     E        E               E       5   *    E        E * intrastate plus local opti
                                                                                                                                                                 E
                                                                                                                                                 Taxable at 5% Receipts are exempt. B
 Income from taxi operations                              16   E        E         E                     E        E               E       5   *    E        taxi  E
                                                                                                                                                 Intercity E or bus exempt from local
 Intrastate courier service                               17   E        E         E                     E        E               E       5   *    E * Except bonded courier service
                                                                                                                                                           E     E
                                                                                                                                                 Exempt from local gross receipts tax. t
 Interstate air courier (billed in-state)                 18   E        E         E                     E        E               E       E        E        E     E

Storage
   Automotive storage                                     19           7         E                     E
                                                               6.5 * Parking services (except meter parking), including valet parking and fees paid for 10.25% of lots oror nonprofit en
                                                                                                                E                        5 * Receipts E use in New York
                                                                                                                                                 4 * the government ramps, whethe
                                                                                                                                                          of    E
                                                                                                                                 6 * Taxable unless stored items for resale.City, exce
   Food storage                                           20    E      7         E                     E        E                       E * Receipts E
                                                                                                                                                 4        from warehousing unprocesse
                                                                                                                                                                E
                                                                                                                                 6 * Taxable unless stored items for resale.
   Fur storage                                            21           7         E
                                                                E * Clothing storage is taxable.       E        E                        5       4       E      E
                                                                                                                                 6 * Taxable unless stored items for resale.
   Household goods storage                                22    E      7         E                     E        E                        5       4       E      E
                                                                                                                                 6 * Taxable unless stored items for resale.
   Mini-storage                                           23    E      E         E                     E        E                        5       4 * See New E
                                                                                                                                                         E      York resale.
                                                                                                                                 E * Taxable unless stored items for TSB-M-86(3)S f
   Cold storage                                           24    E      7         E                     E        E                        5       4       E      E
                                                                                                                                 6 * Taxable unless stored items for resale.
  Marina Service (docking, storage, cleaning, repair)     25           7       4.225
                                                                E * Sales of repair parts are taxable. E * Repair parts and materials are only4 * ChargesParts separately stated.
                                                                                                                E                        5        taxableE laborEis and supplies, stor
                                                                                                                                                           if *
                                                                                                                                 6 * Docking charges exempt.made formaterial only
                                                    #    MN        MS       MO           MT          NE       NV      NH      NJ     NM       NY      NC      ND
Storage (Continued)
  Marine towing service (incl. tugboats)            26   E         E          E                      E     E               E        5               E      E
                                                                                                                                            E * Taxable unless performed on an
  Travel agent services                             27   E         E          E                      E     E               E                E       E      E
                                                                                                                                    E * Commissions received from maritime t
  Packing and crating                               28   E         E          E                      E * Repair parts and materials are onlyE * Taxable if is separately stated.
                                                                                                           E               E        5        taxableE laborEthere is a separate ch
                                                                                                                                                     if

Utility Service - Industrial Use
  Intrastate telephone and telegraph                29   6.5        7        exempt.
                                                               * Telegraph 4.225           1.8 * Intermediate sales,6equipment receiptstaxedaccess revenue5
                                                                                                       5       E               6        5               communications services tax.
                                                                                                                                                                excluded.
                                                                                                                           * No sales tax; and4 under 3 * Intrastate long distance
  Interstate telephone and telegraph                30   6.5        E          E
                                                               * If originating in state andEbilled in state. E
                                                                                                       E                       6       tax; * Taxed under
                                                                                                                                                E       communications services tax.
                                                                                                                       6 * No sales 4.25 taxed under E the E   Interstate Telecommu
  Cellular telephone services                       31   6.5        7        4.225         1.8 * Intermediate sales,6equipment receipts * Taxed under* Access charge exempt. m
                                                                                                       5 * Except for interstate telephone and4 are taxed under communications tax
                                                                                                               E           * Cellular telephones * Interstate 5
                                                                                                                               6        5 charges. revenue charges are and per
                                                                                                                                                 access 3 Telecommunications Tax
                                                                                                                                                                excluded.
  Electricity                                       32   6.5   * Exempt if consumed Manufacturinguse*taxed at 1.5%. moreof a Serviceisto be sold at taxexempt if in processing,ye
                                                                   1.5 * Agricultural in 0.28 * Consumerexcesswhen Public productCommission or directuse exempt. basic st
                                                                             4.225 * and industrial5or industrial productionEproduction cost exempt, retail.E use used in each m
                                                                                           agricultural use in E
                                                                                                             Exempt of and of than 50% purchased3for* rates determined Direct
                                                                                                                Counsel 10%             5                    Effective August 1, 199
                                                                                                                                                4 * Production
  Water                                             33   6.5        7        4.225
                                                               * Exempt if consumed in 0.28 * Consumer E *productionEdelivered through sold attax rates in manufacturing ye
                                                                                           agricultural5or * Exempt when 90% of aService Commission retail.Eused in delivered thro
                                                                                                           industrial Exempt if or more purchasedmains. by governmental agency is
                                                                                                               Counsel and Public product*toWater sold * Exempt if production or
                                                                                                                                        5       be * Exempt use determined each
                                                                                                                                                E for direct if
                                                                                                                                                        E
  Natural gas                                       34   6.5   * Exempt if consumed Basic steelmaking taxedCounsel and No than 50% taxed under at retail.2utilities tax. Tax 199
                                                                   1.5 * Agricultural in 0.28 * Consumer at 1.5%. * Public product Commission tax Effectivein processing,be
                                                                             4.225 * and industrial5or * exempt. productionE sales tax; isto be sold 3for*direct useExempt if1, is 1
                                                                                           agricultural useindustrial when moreof a Service purchasedseparate * August each y
                                                                                                             Exempt 1
                                                                                                               E                        5       4            rates determined gas m
  Other fuel (including heating oil)                35   6.5       1.5 * Agricultural and E
                                                                             4.225
                                                               * Exempt if consumed in agricultural5or *taxed at*productionEdelivered through sold at retail.E useCoal for space h
                                                                                            industrial useindustrial1.5%. moreof a product to be mains. *direct *to in processing, m
                                                                                                             Exempt when if than 50% is purchased1for Sales commercial lau
                                                                                                               E      Exempt            5       4
  Sewer and refuse, industrial                      36   6.5        E          E
                                                               * Mixed municipal waste 0.28 * Refuse is exempt.
                                                                                           collection and * Sewer services (but not sewer)if performedE tax. Noand sewer taxes app
                                                                                                       5 disposal is taxable; refuse is not taxed. * Trasharemoval contractual basis
                                                                                                               E               E * Only * Garbage to
                                                                                                                                        5 are subject collection city sales services
                                                                                                                                                4        on regular taxable.
                                                                                                                                                              E
               - Residential Use
  Intrastate telephone and telegraph                37   6.5        7        exempt.
                                                               * Telegraph 4.225            1.8 * Intermediate sales,6equipment receiptstaxedaccess revenue5
                                                                                                        5      E                6        5 and4 under 3 * Intrastate services tax.
                                                                                                                                                         communications
                                                                                                                                                                  excluded.
                                                                                                                           * No sales tax; * Plus local option taxes. long distance
  Interstate telephone and telegraph                38   6.5        E          E
                                                               * If originating in state andE billed in state. E
                                                                                                        E                       6       tax; * Taxed under
                                                                                                                                                 E       communications services tax.
                                                                                                                        6 * No sales 4.25 taxed under E the E    Interstate Telecommu
  Cellular telephone services                       39   6.5        7        4.225          1.8 * Intermediate sales,6equipment receiptstaxedaccess revenue5utilities tax.and exemp
                                                                                                        5 * Except for interstate sales tax; * Taxed under* Accesscharges are per m
                                                                                                               E           * No telephone and4 under 3 bothtoll charge Tax is 1
                                                                                                                                6        5 charges. Interstate excluded.
                                                                                                                                                    * separate Gross Receipts and T
  Electricity                                       40   6.5        E          E
                                                               * Natural gas or electricity, sold * Consumer Counsel and Public Service Commission tax Not subject to taxes.taxe
                                                                                           0.25 for residential use as primary heat source, is exempt for billing months oflocal y
                                                                                                        5      E                E        5               3 * rates determined each
                                                                                                                                                                 E
                                                                                                                                                 E * Subject to some local Novemb
  Water                                             41    E         E          E           0.28 * ConsumerE
                                                                                                        5                       E        5       E * ExemptExempt in delivered thro
                                                                                                                                                         E * ifEused if production ye
                                                                                                                Counsel and Public Service Commission tax rates determined each or
  Natural gas                                       42   6.5        E          E
                                                               * Natural gas or electricity, sold * Consumer Counsel and NoheatService Commission tax Not subjecttax.taxes.taxe
                                                                                           0.28 for residential use as 1 * Public source, is exempt for billing monthsto local is 1
                                                                                                        5      E                E        5       E * Subject rates determined each y
                                                                                                                                                         separate utilities of Tax
                                                                                                                                                                 2
                                                                                                                        primary sales tax; taxed under 3 * to some local Novemb
  Other fuel (including heating oil)                43   6.5        E          E             E
                                                               * Fuel oil, coal, propane and LPG sold to residential customers for residentialE * Subject to someCoal for heating
                                                                                                        5      E                E        5                      Subject local taxes.
                                                                                                                                                                 E *
                                                                                                                                                  heating4are*exempt. to local sales ta
  Sewer and refuse, residential                     44   6.5        E          E
                                                               * Mixed municipal waste 0.28 * Refuse is exempt.
                                                                                           collection and * Sewer services (but not sewer)if performedE tax. Noand sewer taxes app
                                                                                                        5 disposal is taxable; refuse is not taxed. * Trasharemoval contractual basis
                                                                                                               E                E * Only * Garbage to
                                                                                                                                         5 are subject collection city sales services
                                                                                                                                                 4        on regular taxable.
                                                                                                                                                                 E

Finance, Insurance and Real Estate
  Service charges of banking institutions           45   E         E          E                     E       E              E       5       E     E        E
  Insurance services                                46   E         E          E          2.75    * Tax on net premiums, excludes annuity income. Anare from premiums. on fire
                                                                                                    E       E              E       E * IfEreceipts additional 2.5% tax
                                                                                                                                                 E        E
  Investment counseling                             47   E         E          E                     E       E              E       5       E     E        E
  Loan broker fees                                  48   E         E          E                     E       E              E                     E        E
                                                                                                                                   E * IfEfor origination, assumption or makin
  Property sales agents (real estate or personal)   49   E         E          E                     E       E              E       5       E     E        E
  Real estate management fees (rental agents)       50   E         E          E                     E       E              E       5             E        E
                                                                                                                                           4 * Taxable if the service provided
  Real estate title abstract services               51   E         E          E                     E       E              E       5             E
                                                                                                                                           4 * Exempt. E
  Ticker tape reporting (financial reporting)       52   E         E          E                     E       E              E       5             E        E
                                                                                                                                           E * Taxable information service.
                                                         #    MN       MS       MO          MT          NE       NV      NH      NJ     NM       NY      NC      ND
Services - Personal Services
  Barber shops and beauty parlors                        53    E      E          E                     E * See Reg. 1-047. E
                                                                                                                E                        5                 E      E
                                                                                                                                                  E * Subject to local tax in New Yor
  Carpet and upholstery cleaning                         54           E          E
                                                              6.5 * Carpet, drapery, upholstery and industrial cleaning taxable. E
                                                                                                       E        E                        5        E               E
                                                                                                                                                           E * Rug cleaning services e
  Dating services                                        55    E      E          E                     E        E                E       5                 E
                                                                                                                                                  4 * Exempt. E
  Debt counseling                                        56    E      E          E                     E        E                E                E        E      E
                                                                                                                                         5 * Exempt if performed by nonprofit orga
  Diaper service                                         57    E      7          E     * Provided lessor pays the tax at the time diapers5are purchased. 4 * Subject to 2% local sale
                                                                                                       5        E                E                E               E
  Income from funeral services                           58    E      E          E                     E * See Reg. 1-053. E * Receipts from funeral*services.
                                                                                                                E                        5        E        4      E
                                                                                                                                                                First $1,500 of charge is
  Fishing and hunting guide services                     59    E      E          E                 * N/A
                                                                                                       E        E                E       5        E        E      E
  Garment services (altering and repairing)              60   6.5     E          E                     E * Taxable for new garments. 5
                                                                                                                E                E                         E      E
                                                                                                                                                  E * Only used garments are exempt
  Gift and package wrapping service                      61    E      E          E                     5        E                E       5                 E
                                                                                                                                                  E * Taxable. E
  Health clubs, tanning parlors, reducing salons         62           E
                                                              6.5 * Admissions to recreational areas and charges or access to tanning facilities, Eentertainment ENew York City local
                                                                               4.225 * All fees and dues paidE or to a place E amusement orreducing salons, steam baths, Turkish
                                                                                                       5         in              of      5                 E
                                                                                                                                                     * Subject toare taxable.
  Laundry and dry cleaning services, coin-operated       63    E      E          E                     E * See Reg. 1-048. E
                                                                                                                E                        5        E        E      E
  Laundry and dry cleaning services, non-coin-operated   64   6.5     7          E                     E        E                E       5        E               E
                                                                                                                                                           4 * Subject to 2% sales tax.
  Massage services                                       65   6.5     E          E                     E        E                E       5                 E      E
                                                                                                                                                  E * Subject to New York City local
  900 Number services                                    66    E                 E                              E
                                                                      E * Intrastate is taxable at 7%. 5 * On all intrastate phone calls and merchandise * under the at 6.5% if if int
                                                                                                                         6 * Communications5% plustaxed ifto the additional 5% tax
                                                                                                                                 6 * Taxable on transmissionTaxable Communicatio
                                                                                                                                         5 * aspectSubject portion of charges.
                                                                                                                                                  4 * local intrastate; 4.25% intra
                                                                                                                                                           E sales.
                                                                                                                                                                  E
  Personal instruction (dance, golf, tennis, etc.)       67    E      E          E                     E        E                E       5        E        E      E
  Shoe repair                                            68    E      7          E                     E * Parts and materials only taxable if E
                                                                                                                E                E       5                 separately stated.
                                                                                                                                                                  E
                                                                                                                                                  labor is E * Materials used in repair
  Swimming pool cleaning and maintenance                 69           E          E
                                                              6.5 * Building cleaning and maintenanceEservices are taxable. 6
                                                                                                                E                        5        4        E      E
  Tax return preparation                                 70    E      E          E                     E        E                E       5        E        E      E
  Tuxedo rental                                          71    E      7          E     * Provided tax is paid at time of purchase by lessor.
                                                                                                       5       6.5 * Plus local Etaxes. 5         4               5 * to 2% of tangib
                                                                                                                                                           4 * Subject Rental local sale
  Water softening and conditioning                       72    E      E          E                     5        E                E       5        4        E      E * Parts & material

Services - Business Services
   Sales of advertising time or space:
    Billboards                                           73    E      E        E                       E * See Reg 1-056.04.E
                                                                                                                E                     5       E       E      E
    Radio and television, national advertising           74    E      E        E                       E        E             E               E
                                                                                                                                     E * Receipts E          E
                                                                                                                                                      from national or regional adve
    Radio and television, local advertising              75    E      E        E                       E        E             E       5       E       E      E
    Newspapers                                           76    E      E        E                  * N/AE        E             E       5       E              E
                                                                                                                                                      E * Sales of newspapers by
    Magazines                                            77    E      E        E                       E        E             E       5       E              E
                                                                                                                                                      E * Sales of magazines by m
   Advertising agency fees (not ad placement)            78           E        E
                                                               E * Product sales are taxable.          E * See Reg. 1-056. 6
                                                                                                                E                     5       E       E      E
   Armored car services                                  79   6.5     E        E                       E        E             E       5       4       E      E
   Bail bond fees                                        80    E      E        E                       E        E             E               E       E      E
                                                                                                                                     E * Taxed under insurance premiums tax.
   Check and debt collection                             81    E      E        E                       E        E             E       5       E       E      E
   Commercial art and graphic design                     82           E        E
                                                              6.5 * Taxable when the service results in5the*saleE Reg. 1-056. 6such Advertising services and materials are generally
                                                                                                             See taxable items * as5
                                                                                                                of                    artwork.4       T      E
                                                     #    MN       MS       MO          MT          NE       NV      NH      NJ      NM      NY      NC      ND
Business Services (Continued)
  Commercial linen supply                            83   6.5     7          E     * Provided the tax is paid when lessor purchases 5 linens.
                                                                                                    5        E                E       the   E                  5 * to 2% of tangib
                                                                                                                                                      4 * Subject Rental local sale
  Credit information, credit bureaus                 84    E      E          E                      E        E                E       5      4        E        E
  Employment agencies                                85    E      E          E                      E        E                E       5               E        E
                                                                                                                                            E * May be taxable if temp employe
  Interior design and decorating                     86    E      E          E                      E        E                E       5      4                 E
                                                                                                                                                      E * Retail sales of tangible p
  Maintenance and janitorial services                87   6.5     E          E                      E        E                        5      4        E        E
                                                                                                                              6 * Taxable regardless of contractual basis.
  Lobbying and consulting                            88    E      E          E                      E        E                E       5     E         E        E
  Marketing                                          89    E      E          E                      E        E                E       5     E         E        E
  Packing and crating                                90    E      E          E                      E * Parts and materials only taxable if E * is E part of goods for sale.
                                                                                                             E                E       5     labor As           E
                                                                                                                                                      separately stated.
  Exterminating (includes termite services)          91   6.5     7          E                      E        E                6       5               E        E
                                                                                                                                             4 * Taxable as real property mainte
  Photocopying services                              92   6.5                E
                                                                  7 * Considered sale of tangible property.Reg. Plus local6taxes. 5
                                                                                                    5 * See * 1-058.
                                                                                                            6.5                              4                 5
                                                                                                                                                      4 * Considered tangible pro
  Photo finishing                                    93   6.5     7        4.225 * Photographic 5 * See taxable when price includes processing as* Considered tangible prop
                                                                                                * N/A
                                                                                                    prints are Reg. Plus local6taxes. 5
                                                                                                            6.5 * 1-058.                     4                 5 tangible of court
                                                                                                                                                      4 well as* Result personal c
  Printing                                           94   6.5              4.225
                                                                  7 * Considered sale of tangible property.Reg. Plus local6taxes. 5
                                                                                                    5 * See * 1-057.
                                                                                                            6.5                              4                 5
                                                                                                                                                      4 * Considered tangible pro
  Private investigation (detective) services         95   6.5     E          E                      E        E                E       5      4        E        E
  Process server fees                                96    E      E          E                      E        E                E       5     E         E        E
  Public relations, management consulting            97    E      E          E                      E        E                E       5     E         E        E
  Secretarial and court reporting services           98    E      E          E                      E       6.5 * Plus localE  taxes. 5               E        E
                                                                                                                                            E * Charge for additional copies is t
  Security services                                  99           E          E                      E
                                                          6.5 * Security, burglar and fire alarm services taxable.
                                                                                                             E                E       5      4        E        E
  Sign construction and installation                100    E                 E
                                                                  7 * Considered sale of tangible property. sign is an improvement to real property. See Sales and Use Tax A
                                                                                                    E * When E                E       5      4       T,E * E * Material subject
  Telemarketing services on contract                101    E      E          E                      E        E                E       5     E         E        E
  Telephone answering service                       102    E      7          E                      E        E                6       5      4        E        E
  Temporary help agencies                           103    E      E          E                      E        E                E       5               E        E
                                                                                                                                            E * Taxable or exempt depending o
  Test laboratories (excluding medical)             104    E                 E                      E
                                                                  E * Testing of oil, gas, water and otherE  mineral resources taxable at 7%.
                                                                                                                              E       5     E         E        E
  Tire recapping and repairing                      105           7          E
                                                           E * Separately stated labor charges exempt; materials taxable. tire carcasses for 4 if repair labor E separatelytaxable. (i
                                                                                   * For customers5who Parts and materials6are only taxableretreading.* Material only stated.
                                                                                                       * furnish their own
                                                                                                             E                        5               E        is * Tire retreading
  Window cleaning                                   106   6.5     E          E                      E        E                6       5      4        E        E
Computer
  Software - packaged or canned program             107 6.5     7        4.225                  5       6.5 * Plus local6taxes. 5        4               5
                                                                                                                                                 4 * Subject to local sales tax
  Software - modifications to canned program                    7        4.225                  5
                                                    108 6.5 * The charge for the canned or packaged program is taxable, but * charge for modification forEprewritten programss
                                                                                                         E              E a In 5             * ExemptSubject to local sales tax
                                                                                                                                                 4 * if separate separately
                                                                                                                                 general,4the charges is exempt if charge and m
  Software - custom programs - material                         7          E                    5
                                                    109 6.5 * Sales of custom programs are not taxable. Purchases of materialsIn 5 in producing the programs are taxable. a
                                                                                                         E              E * used             * Materials used by programmer
                                                                                                                                                 E * See G.S. 105-164.3(20)
                                                                                                                                 general,4the charges forEprewritten programs
  Software - custom programs - professional serv.   110 E       7          E                    5 * Professional services that do not result in new * Generally not taxable; b
                                                                                                         E              E        5       E               E
                                                                                                                                                 E computer software, or mo
  Information services                              111 E       E          E                    E
                                                                                            * N/A        E                       5
                                                                                                                        E * Taxable if 4         E       E
                                                                                                                                          delivery of microfiche or other tangib
  Data processing services                          112 E       E          E                    E        E              E        5       4       E       E
  Mainframe computer access and processing serv.    113 E       E          E                    E        E              E        5       E               E
                                                        #     MN          MS      MO          MT          NE       NV     NH       NJ     NM      NY      NC     ND
Automotive Services
  Automotive washing and waxing                         114   6.5     7          E                     E        E               6       5       4       E      E * Parts & material
  Automotive road service and towing services           115   6.5                E                     E
                                                                      E * Taxable if related to automotive repair.
                                                                                                                E                       5       4       E      E *
                                                                                                                                6 * Repair taxable; towing exempt. Parts & material
  Auto service, except repairs, incl. painting & lube   116           7          exempt; parts taxable;E
                                                              6.5 * Repair labor E                * N/A paint service exempt. 6
                                                                                                                E                       5       4       E      E * Parts & material
  Parking lots and garages                              117           7          E                     E
                                                              6.5 * Parking services (except meter parking), including valet parking and fees paid for 10.25% of lots oror nonprofit en
                                                                                                                E               E               4 * the government ramps, whethe
                                                                                                                                                         of    E
                                                                                                                                        5 * Receipts E use in New York City, exce
  Automotive rustproofing and undercoating              118   6.5     7          E                     5       6.5 * Plus local6taxes. 5        4       E      E * Parts & material
Admissions and Amusements
  Pari-mutuel racing events                             119   6.5         7       4.225           1   * Gross betting receipts.
                                                                                                          5        E              E                 E       3 1, 1989, pari-mutuel admi
                                                                                                                                                                   5
                                                                                                                                            5 * Prior to July * Exempt under sales tax.
  Amusement park admission and rides                    120   6.5         7       4.225        0.0025 * PassengerE
                                                                                                          5 * Mechanical tax only; .0025% with 4 * Rides*are 5annually. sales tax.
                                                                                                                   tramway amusement device tax minimum substituted for sales tax.
                                                                                                                                  6         5       cannot be $100 not taxable.
                                                                                                                                                            3    Exempt under
  Billiard parlors                                      121   6.5         7       4.225                   5        E              E         5       E       E      5
  Bowling alleys                                        122   6.5         7       4.225                   5        E              E         5       E       E      5
  Cable TV services                                     123   6.5         7         E                     5        E              E         5       E       E * Equipment rental by vie
                                                                                                                                                                   E * Cable TV was ta
                                                                                                                               * Where cable operators provide two-way communication
  Circuses and fairs — admission and games              124   6.5                 4.225                   5
                                                                          7 * Admissions to county, state or*community fairs exempt. device tax 4 * Games are not taxable.sales tax.
                                                                                                                Mechanical amusement 5
                                                                                                                   E              6                         3 * Exempt under
                                                                                                                                                                   5
                                                                                                                                                    cannot be substituted for sales tax.
  Coin-operated video games                             125   6.5         E       4.225           E   * AE * tax on videoamusement device tax E in lieu of sales tax.Tax is 5% of tax
                                                                                                           15% Mechanical poker.
                                                                                                                   E              E         5       is      E      4 *
  Admission to school and college sports events         126   6.5   *   Sales of 3% when admissionsin publicly season school games, events and activities unlessschool presented byor se
                                                                          7 * tickets or conducted to regular owned enclosed coliseums 5 * Taxable are * Exempt underexempt.
                                                                                  4.225                            E                        and auditoriums, except athletic contests 501
                                                                                                                                                        * Admissions to elementary tax.
                                                                                                                                                            3 exempt.
                                                                                                                                                                   E
                                                                                                          5 * See Reg. 1-044. 6 * Secondary4and primary event events sales betw
  Membership fees in private clubs                      127   6.5   *     E       4.225
                                                                        Memberships in clubs or organizations*thatE Reg. 1-044. or athletic facilities for Dues membersclubs and athletic
                                                                                                          5     Seeprovide sports E         5               E      5
                                                                                                                                                    4 * their to social are taxable.
  Admission to cultural events                          128   6.5   *     E * Admissions charged by nonprofit religious, charitable or organizations*and3municipal arts boards by 501
                                                                                  4.225
                                                                        Admissions to artistic performances sold by qualifying non-profit educational organizations, nonprofit civic clubs
                                                                                                          5        E              6                 E      Exempt event presented are exe
                                                                                                                                                               * when the charges are to
                                                                                                                                                                   5
                                                                                                                                            5 * Taxable unlessExempt under sales tax.
  Pinball and other mechanical amusements               129   6.5         E       4.225                   E * Mechanical amusementand5other gambling devices subject to taxation un
                                                                                                                   E * Slot machines device tax E in lieu of sales tax.Tax is 5% of tax
                                                                                                                                  E                 is      E      4 *
  Admission to professional sports events               130   6.5   *     7 * tickets or conducted to regular owned enclosed coliseums 5 are activities areBaseball operatedtaxed tax.
                                                                                  4.225           5
                                                                        Sales of 3% when admissionsin publicly season school games, events and subject tounlessboxingpresented by 501N
                                                                                                      * Boxing, sparring, wrestling contests * Taxable 3 *license tax -- collectedby
                                                                                                          5        E              6         and auditoriums. exempt. events sales pro
                                                                                                                                                    4 * Except Exempt under under by
                                                                                                                                                            5% event
                                                                                                                                                                   5
  Rental of films and tapes by theaters                 131    E          7         E             E       E        E              E                 4       E      E
                                                                                                                                            E * Deductible if rented for subsequent pai
  Rental of video tapes for home viewing                132   6.5         7         E     * Exempt if tax 5
                                                                                                  E               time of purchase by lessor.
                                                                                                          paid at 6.5 * Plus local6taxes. 5         4              5
                                                                                                                                                            4 * Subject to 2% local sale
Professional Services
  Accounting and bookkeeping                            133   E           E         E                    E        E               E        5       E      E       E
  Attorneys                                             134   E           E         E                    E        E               E        5       E      E       E
  Dentists                                              135   E           E         E                    E        E               E        5       E      E       E
  Engineers                                             136   E           E         E                    E        E               E        5       E      E       E
  Land surveying                                        137   E           E         E                 * N/A
                                                                                                         E        E               E        5       E      E       E
  Medical test laboratories                             138   E           E         E                    E        E               E        5       E      E       E
  Nursing services out-of-hospital                      139   E           E         E                    E        E               E        5       E      E       E
  Physicians                                            140   E           E         E                    E        E               E        5       E      E       E
                                                        #    MN       MS       MO          MT          NE       NV     NH       NJ     NM       NY     NC      ND
Leases and Rentals
  Personal property, short term (generally)            141   6.5     7                                5
                                                                              4.225 * Lessor may pay tax on purchase and lease*free-of-taxif 4 buypurchases 5 resale saleslocal prop
                                                                                                            6.5 * Plus local6taxes. A lessor who itemavailableor Taxableof tangib
                                                                                                                                     Taxable Deductions 28 Subject to exemption if
                                                                                                                                       5 * or    rented for * days * for 2% only an
                                                                                                                                                        4 under  tangible personal sale
                                                                                                                                                                       less.
  Personal property, long term (generally)             142   6.5     7                                5
                                                                              4.225 * Lessor may pay tax on purchase and lease*free-of-tax, 4 buy item*under resalesaleslocal prop
                                                                                                            6.5 * Plus local6taxes. A lessor or option of paying for tax ononlypur
                                                                                                                                     Lessors have purchases 5 * the 2% of tangib
                                                                                                                                       5 * Deductions available Taxable thesale
                                                                                                                                                 who 4         Subject to personal if
                                                                                                                                                                 tangible exemption an
  Bulldozers, draglines and const. mach., short term   143   6.5     7        4.225                   5     6.5 * Plus local6taxes. A lessor 4
                                                                                                                                   * Taxable if who purchases 5 or to 2% local prop
                                                                                                                                       5                4 * days tangible personal sale
                                                                                                                                                 rented for 28 Subject less.
  Bulldozers, draglines and const. mach., long term    144   6.5     7        4.225                   5                            * Lessors have purchases 5
                                                                                                                                       5         who 4 * Subject to 2% local sale
                                                                                                                                                                 tangible personal pur
                                                                                                            6.5 * Plus local6taxes. A lessor 4 option of paying the tax on theprop
  Rental of hand tools to licensed contractors         145   6.5     7        4.225                   5                                5
                                                                                                            6.5 * Plus local6taxes. A lessor 4          4 * Subject to 2% local prop
                                                                                                                                                 who purchases 5 tangible personal sale
  Short-term automobile rental                         146   6.5     5 * An4.225
                                                                               additional 6% motor vehicle Rental * Plus imposed on rental*agreements withExempttaxnot sales tax.
                                                                                                      5 * See Reg. 1-019. 6taxes. A lessor 4 * purchases E 5% of personal 5%
                                                                                                            6.5 Tax is local           5         who Additional * Payment of prop
                                                                                                                                                        8 to a tangible Vehicle Gro
                                                                                                                                                                 term from passenger
                                                                                                                                              Also subject* 5% Leasedon more than
  Long-term automobile lease                           147   6.5     5        4.225                   5 * See Reg. Plus local6taxes. A lessor 4 * purchases E * Payment of tax.
                                                                                                            6.5 * 1-019.               5         who Tractors/trailers,from salesTruck
                                                                                                                                                        3 * Exempt exempt. 5%
                                                                                                                                                                 tangible personal prop
  Limousine service (with driver)                      148    E      E          E                    E * See Reg 1-019. E
                                                                                                             E                         5                E        E
                                                                                                                                               E * Taxable when under the dominio
  Aircraft rental to individual pilots, short term     149   6.5     3        4.225                   5                            * Short term who Whenevertangible personal 5%
                                                                                                                                       5            * days or less. * Payment of prop
                                                                                                                                                        3
                                                                                                            6.5 * Plus local6taxes. A lessor 4is 28purchases Ethe aircraft is under t
  Aircraft rental to individual pilots, long term      150   6.5     3        4.225                   5     6.5 * Plus local6taxes. A lessor 4 option of paying the tax on under t
                                                                                                                                   * Lessors have * purchases Ethe aircraft is of 5%
                                                                                                                                       5         who Whenevertangible personal prop
                                                                                                                                                        3 * $1,500 maximumthe pur
                                                                                                                                                                    * Payment tax.
  Chartered flights (with pilot)                       151    E      E        4.225                  E       E * Plus localE           5        if * Wheneveron aircraft on purcha
                                                                                                                                                        tax
                                                                                                                                taxes. Exempt E sales E paidEtheproperty is under t
  Hotels, motels, lodging houses                       152           7 are authorized to impose*upcity3% Astatewide,lodging taxlocal optionand *underrooms.countygross tax.chargt
                                                                               additional county andImposedtax 1%*to 3% is imposed provided 4 addition ofreceipts iscountiespromote
                                                             6.5 * Cities * An4.225          4       to tax of onstate8 additional is on hotelIntax motel to 3%. and5% tax on Pres
                                                                                                      5 * T transient lodging, also levied. In The additional after 90 continu
                                                                                                             1% Locally No sales tax. Taxable(assessed Exempt mealsto impose
                                                                                                                          * collected lodging 95% of 4 rooms
                                                                                                                               6       5 * (limited) * statewide used receipts
                                                                                                                                                       addition, 5
                                                                                                                                                         the atsome level).
  Trailer parks - overnight                            153   6.5     7        4.225          4    * Imposed statewide,lodging taxlocal optionE addition, somecounty level). an o
                                                                                                     E * A T state additional is levied. In (assessed at5 counties impose acc
                                                                                                             1% * Locally collected lodging tax
                                                                                                                              E        5         (limited) of 3%. * Tourist court
                                                                                                                                                        E

Fabrication, Installation and Repair Services
  Custom fabrication labor                             154 6.5      7          E                                6.5 * Plus local6taxes. 5         4 * Charges to a contractor for fabr
                                                                                                                                                                   E
                                                                                                       5 * Production and assembly labor is taxable. 4 * Considered a part of sal
  Repair material, generally                           155 6.5      7        4.225                     5        6.5 * Plus local6taxes. 5 to be paid by contractor.
                                                                                                                                     * Tax        4      1, 4 * Taxable at 1% or 4% wh
                                                                                                                                                                   5
  Repair labor, generally                                           7
                                                       156 E * Repair labor E  exempt if separately stated on E *stated. exemptexempt if separately E * Repairlabor subject tosu
                                                                                     * Labor exemptE separately Repair labor if separately4stated. stated. E * labor is exemptta
                                                                                                        if * Labor charges
                                                                                                                 invoice.        6        5           * Materials and Material only i
  Labor charges on repair of aircraft                  157 E        7          E                       E * Labor * Repair labor *if Exemptseparately E or to E carrier.
                                                                                                                 E charges exemptexempt if if 4stated. stated.when performed on com
                                                                                                                                 6      separatelyfor * Exempt air
                                                                                                                                          5           resale
  Labor charges - repairs to interstate vessels        158 E        5          E                                 E
                                                                                                       E * Repair*labor andlabor exempt if separately E if * qualified common or con
                                                                                                                       Repair materials 5
                                                                                                                                 E        exempt E         stated.
                                                                                                                                                                 N/A
                                                                                                                                                  from tax a Repair materials and lab
  Labor charges - repairs to intrastate vessels        159 E        5          E                                 E charges exempt if separately4stated. stated. E
                                                                                                                                 E        5
                                                                                                       E * Labor * Repair labor exempt if separately E
  Labor - repairs to commercial fishing vessels        160 E        E          E                                 E charges exempt if separatelyEstated. stated. E
                                                                                                                                 E        5
                                                                                                       E * Labor * Repair labor exempt if separately E
  Labor charges on repairs to railroad rolling stock   161 E        E          E                       E         E * Repair labor exempt if separately E
                                                                                                                                 6        5       4 * Installing, maintaining, servicin
                                                                                                                                                           stated. E
  Labor charges on repairs to motor vehicles           162 E        7          E                                 E charges exempt if separately4stated. stated. separately stated on c
                                                                                                                                 6        5
                                                                                                       E * Labor * Repair labor exempt if separately E * IfE
  Labor on radio/TV repairs; other electronic equip.   163 E        7          E                                 E charges exempt if separately4stated. stated. separately stated on c
                                                                                                                                 6        5
                                                                                                       E * Labor * Repair labor exempt if separately E * IfE
  Labor charges - repairs other tangible property      164 E        7          E                                 E charges exempt if separately4stated. stated. separately stated on c
                                                                                                                                 6        5
                                                                                                       E * Labor * Repair labor exempt if separately E * IfE
  Labor - repairs or remodeling of real property       165 E        E * If it E                        E
                                                                               exceeds $10,000 it is taxable at 3.5% Repair labortax. If it if separately$10,000, then only services tax
                                                                                                                 E * contractors exempt is less than E
                                                                                                                                 6        5       4        stated. E
  Labor charges on repairs delivered under warranty    166 E        E          E                       E * Service and maintenance agreements onreceipts taxed; labor and materia
                                                                                                                 E               E                E * tangible personal property
                                                                                                                                                          E        E
                                                                                                                                          E * Gross Any charge to customer is taxab
  Service contracts sold at the time of sale of TPP                 7          E                       5 stated fromExempt if6optional and separatelyE
                                                                                                                 E * price of the taxable item.4
                                                                                                                                          5                stated. E * Parts & material
                                                       167 E * Exempt, provided charge is separately * Service and maintenance agreements on tangible personal property taxab
  Installation charges by persons selling property                  7 * Taxable processing as sale not Installation chargesoptionalstated separately installation labor is exempt
                                                                                        Installation labor *tangible* separately 6 are exempt when results in capital improvement.
                                                                                                       is
                                                       168 E * If fabricationEandat*same rate labor E ofexempt ifpersonal property. 5 andif on the bill, stated.separately stated on c
                                                                                                              involved, and if separately
                                                                                                                 E     Exempt ifstated.
                                                                                                                                     * Except separatelyE * If 5 resulting in capital
                                                                                                                                                           stated.
                                                                                                                                                  4 * Installations
  Installation charges - other than seller of goods                 7 * Taxable processing labor E not involved, and if separately 5 and when results in capital improvement.
                                                                                                       is        E * Exempt not.* Except separatelyE
                                                                                                                                                  4 * Installations resulting in capital
                                                                                                                                                           stated. E
                                                       169 E * If fabricationEandif a taxable service is involved; exempt ifif6optionalstated on the bill, installation labor is exempt
  Custom processing (on customer's property)                        7 * Custom creosoting or treating, is taxable.
                                                                                                        sale
                                                       170 6.5 * If fabricationElabor is involved, the 5 custom meat processing, custom planning Window cleaning, trash remova
                                                                                                                 E                        5       4 * and custom
                                                                                                                                                          E
                                                                                                                                 6 * Considered fabrication. E sawing taxed at 7%
  Custom meat slaughtering, cutting and wrapping       171 E        7          E                       E * Considered food under USDA guidelines. E
                                                                                                                 E               E        5                        E
                                                                                                                                                  4 * If performed on customer's prop
                                                            #    MN        MS       MO          MT          NE       NV      NH      NJ     NM       NY      NC      ND
Fabrication, Installation & Repair Services (Contd)
  Taxidermy                                                172 6.5     E          E                     5    6.5 * Plus local6taxes. 5         4      E       E * Parts & material
  Welding labor (fabrication and repair)                               7          E                     5
                                                           173 6.5 * Fabrication taxable; repairs exempt. * Repair*labor is not6 materials. Repairs exempt; fabrication taxable. part
                                                                                                              E      Use tax on                4      E * Fabrication labor is
                                                                                                                                                              E
                                                                                                                               taxable.5Production and assembly labor is taxable.

OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?      174 Yes * 6.2% on Mattress renovating (see Sec. rentals; $2.008 *customermeals services onNo cabletangible personalunle
                                                                                                       5 27-65-23). ServicesYes on Other * to tax. Publicationinstallation charges t
                                                                                                               No *
                                                                       7 * short-term passenger vehicle * Satellite programming*taxable;servedgoods from home. Exemptions proo
                                                                                                                          per Tax not per year All away and services are property for
                                                                                                                               are     5 telephone and
                                                                                                                                                   * However, personal taxablenon-
                                                                                                                                                      tangible 750 $0.60 per are
                                                                                                                                                             No
                                                                                                                                      subject Waste Residential Fee; explains types
                                                           175
                                                           176

USE TAX ON SERVICES
Do you tax the use of services in the state?               177 Yes  No       No                      Yes
                                                                                     * Use tax applies to tangible*personal there is a purchased from No made toand brought on serv
                                                                                                              No             Yes        E * No effort is personal property.
                                                                                                                                               of     out    No
                                                                                                                     Unless property transferYestangible of state impose tax into th
  If yes, at what rate?                                    178 6.5                                     5                       6        5      4
Who is liable for use tax payment? (B)uyer or (S)eller              B        B/S
                                                           179 B * Consumer is liable for use tax on taxable goods or services.B * Buyer.* User * User.* Tax is imposed on retail
                                                                                                      B                                 S              S      B & D.
                                                                                                                                              Vendor in case of R * Consumer

Rules for determining the location of services?            180                                                                                            if service. services the as at on
                                                                                          * domicile.* Generally the * Property addresstaxable in Telephone Commercial domicile.pe
                                                                            * Commercial Seller's business * Generally deliverydeemed*(a)locationpersonal* adelivered, are based the
                                                                   * If the service is performed only partly location. location of the related real(b) providingproperty, as where the exis
                                                                                                                                             is applies of the greater part taxed costwhere
                                                                                                                                                 Construction servicesservice delivered of
                                                                                                             within Minnesota, local sales tax * and * Where N/A areof wellat used.
Exempt sales of services sold to government entities?                 Yes         Yes
                                                           181 Yes * Sales to federal govt. areNo
                                                                                                exempt. Sales to state*and local government units (except personalunits taxed. generallyb
                                                                                                         5 * Yes, enumerated Yes
                                                                                                                          Exempt.entities only; * Yesto these entities are U.S.taxable. Reg
                                                                                                                                    Services provided governmentaldistricts) are exempt,
                                                                                                                                            No otherTangible school property is (See
                                                                                                                                                             Yes * Sales to not Governme
                                                                                                                                                                     N/A
Exempt sales of services sold to nonprofit entities?                   No         sales        No
                                                           182 Yes * Exempt for Yes to religious, charitable or educational organizations. Services * Exempt N/A to 501(c)(3)not t
                                                                                                         5 * Most nonprofits pay tax. No * Tangible personalsold entities are 501
                                                                                                                       * Generally exempt.
                                                                                                                                  Yes *             No provided to these
                                                                                                                                                              No      if property sold to orga
Exempt sales of svcs. sold to federally chartered banks?   183 Yes     No         Yes          No        5 * FederallyExempt.Yes
                                                                                                                       * charteredServices providedexempt. * See Administrative Proc
                                                                                                                                            unions Yes to these entities are not taxable.
                                                                                                                                     credit No      are      Yes N/A
Is the tax on services imposed on (S)eller or (B)uyer?     184 B        S * Seller.S           S         B                          B * Buyer * Seller. For collection, or paid is on sel
                                                                                                                                             S andS * S * Tax is liability on retail
                                                                                                                                                      seller         N/A
                                                                                                                       * Use tax not imposed on services.if uncollected imposedby buyer

ADDITIONAL SALES/USE TAX QUESTIONS
Does your state tax tangible personal property that is     185         No * SeeYes 30. Lessor may A renting purchase andnew motorexempt.or buy No itemNevada's foror lease p
                                                                                 rule *
                                                                 No * Tangible personal property used forselectiveand*leasing in lease*free-of-tax,purchased for leaseexemptusecanleaseth
                                                                                             Yes * pay tax Salesalesresale purposes Property Receiptsthe appliesof coin-operated pu
                                                                                                       No * on for If purchased outside the state, either pay No to rental and be ma
                                                                                                                Yes     tax on most cases. * No * Purchase is or Rental exemptio
                                                                                                                                  No     isNo
                                                                                                                                            vehicles.Sales tax sale * rental tax, or
                                                                                                                                                            from under resale resale.
purchased for rental or lease? (Yes/No) Please explain

Does your state tax the gross receipts from tangible                  Yes * sales tax applies.
                                                                                rule
                                                           186 Yes * RegularSeeYes 30.       No         * MontanaYes * If selectivelyon each"Leases andTreatedlease for subsequent leas
                                                                                                          Yes * Generally, tax is due * See rentalproperty rentals. same as a purchase.
                                                                                                                 does not purchased outside the Yes *either payYes
                                                                                                                                  Yes tax Yes * Receipts from the
                                                                                                                                          personal or lease property.
                                                                                                                                                 state, Yes
                                                                                                                                                         Rentals"Nevada's use tax, or th
                                                                                                                                                                  section.
personal property rentals or leases?
(Yes/No) Please explain

Does your state tax shipping and delivery charges for      187   No      Yes * Taxable at * All rate as*sales of cases of*personal property,Yes rule or on behalf ofYes tax relationtangible
                                                                                  Yes sameYes   charges In theas ShippingAny delivery *or delivery subjectYestax Except when of byanciga
                                                                                                         such * tangible the liquor excise tax andbyYes * asto products seller are are the re
                                                                                                          Yes shipping and shippingincurred are charge includedcharge (excluding prev
                                                                                                                   Yes                     Exempt as42.
                                                                                                                                             see    Delivery or shipping collectedsubject to
                                                                                                                                                      tobaccoreasonable in sale ownership
                                                                                                                                                                * when charges to ele
                                                                                                                                                                     in
                                                                                                                                    No charges *the long Delivery the the considered part
tangible personal property? (Yes/No) Please explain
                                                          #     MN      MS       MO          MT          NE       NV     NH       NJ     NM       NY      NC      ND
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross      188    No     No        Yes          Yes    * Telephone license taxalso1.8% of Yes receiptscharge for on-line access may be
                                                                                                        No * IfNo
                                                                                                                software is @ No
                                                                                                                       Yes              gross * A >taxable.
                                                                                                                                                    * $250/quarter.
                                                                                                                                                           ..    Yes
                                                                                                                                 provided, the charge is .No located. The service provid
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        189                     4.225   * The provider of the Seller must collect and remit tax on salesN/A tax. 5 for two-way commu
                                                                                                    * The Internet Service Provider for the collection services tax physical location in
                                                                                                            * service is responsible communication ofof option if * The seller.
                                                                                                                             * Under      5 * Plus local software.
                                                                                                                                                          the
   remitting the tax?
Does your state impose the sales tax or other gross      190    No     No         No          No        No       No      No      No      Yes             No     No * Information serv
                                                                                                                                                      * On-line services, such as Lexis
receipts tax on businesses providing information
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
  What is the tax rate and who is responsible for        191                                                            N/A               5              N/A
                                                                                                                                               * Plus local option if physical location in
  remitting the tax?
                                                          In
  Totals                                                 Cat.
   Agricultural Services                                    5    2     2            0           0         0        0       0       1        3       3       0      0
   Industrial and Mining Services                           4    0     4            0           0         1        0       0       0        4       0       0      0
   Construction                                             4    0     4            0           1         0        0       0       0        4       0       0      0
   Utility Service - Industrial and Residential            16   15     8            8          12      14          0       8       6       16       9      10      6
   Transportation Services                                  9    0     1            2           0         0        0       0       1        7       1       0      0
   Storage                                                  6    1     5            0           0         0        0       0       5        5       6       0      0
   Finance, Insurance and Real Estate                       8    0     0            0           1         0        0       0       0        6       2       0      0
   Personal Services                                       20    6     4            1           0         6        1       1       2       20       5       4      1
   Business Services                                       34   11     8            2           0         6        4       0      10       32     15        4      4
   Computer Services                                        6    2     3            1           0         3        0       0       0        6       4       1      0
   Automotive Services                                      5    5     4            0           0         1        1       0       4        5       5       0      0
   Admissions and Amusements                               14   13    10           11           3      11          1       0       6       13       7       7    11
   Professional Services                                    8    0     0            0           0         0        0       0       0        8       0       0      0
   Leases and Rentals                                       4    2     2            3           2         1        2       1       1        4       1       1      2
   Fabrication, Installation and Repair Services           19    4    14            0           0         5        2       0      14       18     16        1      1
   Miscellaneous                                            2    0     1            0           0         1        0       1       0        1       0       0      0
  Taxable entries                                        164    61    70           28          19      49         11      11      50      152     74       28    25
  Repair labor, generally                                             6 * Air E
                                                                E * Repair laborconditioning, electrical if separatelyelevators,labor exempt if separately E *repairinglaborsubject to sa
                                                                                 exempt if separately stated on E *stated. exempt if separately4stated. stated. E *labor is exempt i
                                                                                      * Labor exemptEequipment, charges general or machine, furniture Repair Material subject
                                                                                             E                   invoice. E
                                                                                                             * Labor Repair 6            4.75         * Materials and or upholstering,
                                                          #    OH     OK       OR       PA      RI     SC      SD      TN       TX        UT         VT     VA
Basic Sales Tax Rate                                           5 * May include county6or rate is in addition receipts sales tax A county Local option5taxes on services rate) 1% applied.
                                                                             0 option transit district add-on * rate. * utilities. or city sales/use tax (1/2 state performed on pr
                                                                                              7
                                                                    4.5 * Local* Oregon imposes gross to 4 tax taxes on rate. and education services; lodging are also state-w
                                                                                                       5                 6       6.25
                                                                                                                state Exempts health       5                4.5 * Includes may be ado

Agricultural Services
 Soil prep., custom baling, other agricultural services   1    E     E       E        E     E       E       E        E     E         E         E      E
 Veterinary services (both large and small animals)       2    E     E       E        E     E       E       4        E     E         E         E      E
 Horse boarding and training (not race horses)            3    E     E       E        E     E       E       4              E
                                                                                                                     6 * Horse or dogE         exempt.E
                                                                                                                                      training E
 Pet grooming                                             4    E     E       E        6     E       E       4             6.25     4.875 * Taxable as of the gross charge tang
                                                                                                                                               E      E
                                                                                                                     6 * Pet grooming is taxable on 15%washing/cleaning of for b
 Landscaping services (including lawn care)               5          E       E
                                                               5 * See lawncare and landscaping information release.\E
                                                                                      6 * Lawn care is taxable.
                                                                                            E       E       4                        E         E      E * Sale of contractor/h
                                                                                                                          6.25 * (Including lawn care) services for shrubbery, tr

Industrial and Mining Services
  Metal, non-metal and coal mining services               6    E       E        E       E       E       E       4        E     E         E         E      E
  Seismograph and geophysical services                    7    E       E        E       E       E       E       4        E     E         E         E      E
  Oil field services                                      8    E       E        E       E       E       E       3        E             4.875     Taxable if for increase production,
                                                                                                                                                   E      E
                                                                                                                              2.42 * Labor to*start, stimulate, sale or rental of TPP.a
  Typesetting service; platemaking for the print trade    9    E       E        E       E       E       E       4             6.25 * Exempt * Taxable 4.5 a printer not for resale
                                                                                                                                         T if for printers
                                                                                                                                                   E     if sale exempt.
                                                                                                                         6 * Typesetting servicespurchased byareof TPP or publisher.

Construction
 Gross income of construction contractors                 10   E     E       E        E     E       E                E    6.25 * Exempt on improvement.
                                                                                                                                        if        E        E
                                                                                                            4 * Excise taxable at 2% E realty all new construction and all residen
 Carpentry, painting, plumbing and similar trades         11         E       E        E
                                                               E * See lawncare and landscaping information release.\6 *taxable at if repair or installation of tangibleproperty. prop
                                                                                            E       E                     6.25 * Exempt * Ifimprovement. real personal
                                                                                                                                        if on E services on
                                                                                                                                                   for     E
                                                                                                            4 * Excise Taxable 2% E realty all new construction and all residen
 Construction service (grading, excavating, etc.)         12   E     E       E        E     E       E                E    6.25 * Exempt if preparatory to new construction or r
                                                                                                                                        if        E
                                                                                                            4 * Excise taxable at 2% E realty improvement. E
 Water well drilling                                      13   E     E       E        E     E       E                E      E * Considered new construction.
                                                                                                                                        if        E
                                                                                                            4 * Excise taxable at 2% E realty improvement. E

Transportation Services
 Income from intrastate transportation of persons         14   E    4.5 * Except transportation of persons where the fare of each person does not exceed $1.00, exempt.
                                                                               E       E       E    E      4       E         E                 E       E
                                                                                                                                     4.875 * Airplane travel is transportation of p
 Local transit (intra-city) buses                         15         E         E       E
                                                               E * See resort tax information. E    E      E       E         E         E       E       E
 Income from taxi operations                              16   E    4.5        E       E       E    E      4       E         E         E       E       E
 Intrastate courier service                               17   E     E         E       E       E    E      4       E         E         E       E       E
 Interstate air courier (billed in-state)                 18   E     E         E       E       E    E      E       E         E         E       E       E

Storage
   Automotive storage                                     19   E    4.5      E        E * Self-storage services are taxable. 6.25
                                                                                             E        E       4                           E        E       E
                                                                                                                        6 * Non-attendant lots operated by government entities exem
   Food storage                                           20   E     E       E        E * Self-storage services are taxable. E
                                                                                             E        E       4        E                  E        E       E
   Fur storage                                            21   E     E       E        E * Self-storage services are taxable. 6.25
                                                                                             E        E       4        E                  E        E       E
   Household goods storage                                22   E     E       E        E * Self-storage services are taxable. E
                                                                                             E        E       4        E                  E        E       E
   Mini-storage                                           23   E     E       E        E * Self-storage services are taxable. E
                                                                                             E        E       4        E                  E        E       E
   Cold storage                                           24   E     E       E        E * Self-storage services are taxable. E
                                                                                             E        E       4        E                  E        E       E
  Marina Service (docking, storage, cleaning, repair)     25         E services taxable. Dock*andE & materials onlyaboard ships 4.875 * on exempt.
                                                                             E        6 * E
                                                               5 * Repair * Parts and materials onlyParts * Supplies used *are taxable.and repair Cleaning E arerepairing taxable; stor
                                                                                                     taxable. 4
                                                                                                       storage fees are 6   Cleaning plying theis boats, and exempt. docking and
                                                                                                                        exempt. E                  E
                                                                                                                                        Gasoline high seas taxable. Boat
                                                    #    OH     OK        OR       PA       RI     SC      SD       TN       TX        UT         VT      VA
Storage (Continued)
  Marine towing service (incl. tugboats)            26   E     E       E        E       E      E       4        E             E          E       E      E
  Travel agent services                             27   E             E        E
                                                               E * Except transportation explained above. E
                                                                                        E      E       E                      E          E       E      E
  Packing and crating                               28         E       E        E * E          E
                                                         E * Packing material taxable. Wrapping services are taxable.
                                                                                                       4        E             E          E       E      E
                                                                                                                                              * May be taxable if constitutes sale of

Utility Service - Industrial Use
  Intrastate telephone and telegraph                29   5       4.5       E        6
                                                             * Inter-LATA, MTS or cellular mobile only taxable. 6 only, taxable.4.875 to 4.75%distance, exempt. receipts.
                                                                                            7               4
                                                                                                   5 * Local service           utility   Intrastate E
                                                                                                                      Private6.25 is subject                E
                                                                                                                                                    long excise tax on gross
  Interstate telephone and telegraph                30   5       4.5       E
                                                             * Taxable if call originates or7terminates in state and is billed6.25 * Only serviceE in state and paid or in the state
                                                                                    6              E        E                  originating
                                                                                                                     6 * If in state. Eor received          E
                                                                                                                                                     originating and billed billed to st
  Cellular telephone services                       31   5                 E        6       7      5 * Local service only, taxable.4.875
                                                                                                            4        6 * Intrastate calls.
                                                                                                                              6.25                  long E * exempt.
                                                                                                                                         Intrastate E distance,Equipment is taxable
  Electricity                                       32   E       4.5 * sold * if 6 * utilitydistribution 4or * Electricity in manufacturingrate be*1.5%. *the grossElectricityopt
                                                                           E by public Direct use or * usesystem's6gross Manufacturers paymay of irrigation Exempt use localfrom
                                                                                    direct manufacturingManufacturing, mining, quarrying * Farm exemptexempt. frompublic uti
                                                                                            7
                                                             * Exempt ifExempt An electrical *and delivered through pipes used* Exemptagricultural irrigation unitsrevenuedirec
                                                                                                  Directconsumption in manufacturing,Also,in exempt.Agriculturalexempt.in and us
                                                                                                   E                      * earnings tax farming, 5
                                                                                                                              6.25 to power and processing or use andif usedmanu
                                                                                                                                           is     processing personal on exempt. m
                                                                                                                                                            E basedrendering
                                                                                                           use. consumption or wires. E imposed of 4% of ExemptpropertyManufmanufactur
  Water                                             33   E        E        E       E
                                                             * Exempt if sold by public utility and delivered through pipes E manufacturingrate be 1.5% (1% state, 1/2%in manu
                                                                                            7 * Direct useE consumption in wires. Also,*may of exempt based through local).
                                                                                                   E         or                 or        E       exempt.
                                                                                                                                                    E           * Exempt if used direc
                                                                                                                     6 * Manufacturers pay Exempt ifEdelivered on use mains;
  Natural gas                                       34   E       4.5 * sold by public Direct use or * use4or consumption or wires. Also,in exempt.Agricultural on manufactur
                                                                           E
                                                             * Exempt ifExempt if 6 * utility and delivered through pipes in manufacturingrate be*1.5%. *based anduse local opt
                                                                                    direct manufacturingManufacturing, mining,* Exempt and 5 of exemptexempt. frompublic uti
                                                                                            7 * Directconsumption in manufacturing, E paymay
                                                                                                   E       use.      6 * Manufacturers
                                                                                                                              6.25 quarrying processing personal property and m
                                                                                                                                          farming, processing Exempt Also,in manu
                                                                                                                                                                   rendering motor f
                                                                                                                                                            E orIndustrial production
  Other fuel (including heating oil)                35   5                 E
                                                                 4.5 * Exempt if 6 * Direct use or * use4or * Exempt mining,* Motor and exempt.Agriculturalpurposes. opt
                                                                                    direct manufacturingManufacturing, if6.25manufacturingrate of*for4.5usedrenderingproduction
                                                                                            7 * Directconsumption in manufacturing, E pay energy fuels * Industrialmanufactur
                                                                                                   E                 6 * Manufacturers
                                                                                                                                in quarrying other
                                                                                                                                          farming, processing Exempt Also,mnfg. or
                                                                                                                                                            industrial and in local f
                                                                                                                                                                or directly
                                                                                                           use. consumption used to generateand 5 1.5%. exempt. frompublic uti  motor
  Sewer and refuse, industrial                      36   E        E        E       E        E      E                 E        6.25 *      E         E
                                                                                                            4 * Sewer is exempt. Refuse collection is E     taxable except industrial so
               - Residential Use
  Intrastate telephone and telegraph                37   5       4.5       E
                                                             * Inter-LATA, MTS or cellular mobileline Local service only, taxable.subject to 4.75%distance, exempt. receipts.
                                                                                    6 * Subscriber only taxable. 6 basic6.25 service are exempt. excise tax on gross
                                                                                            7               4
                                                                                                    5 * charges and            utility    5       long E
                                                                                                                      Private local is Intrastate E
  Interstate telephone and telegraph                38   5       4.5       E
                                                             * Taxable if call originates or7terminates in state and is billed6.25 * Only serviceE in state and paid or in the state
                                                                                    6               E       E                  originating
                                                                                                                     6 * If in state. Eor received        E
                                                                                                                                                   originating and billed billed to st
  Cellular telephone services                       39   5       4.5       E                7       5 * Local service only, taxable. Intrastate E distance,Equipment is taxable
                                                                                                            4        6 * Intrastate calls.
                                                                                                                              6.25        5       long E * exempt.
  Electricity                                       40   E        E * sold * from state tax; Residential apply. Egross earnings taxAlso, may of 4% of impose tax. in manu
                                                                           E by public utilitydistribution 4 through
                                                                                   E
                                                             * Exempt ifExempt An electrical *and delivereduse only. pipes used* Local imposedbe*exempt the gross revenue from
                                                                                            E       E taxes * Electricity or to power agricultural may based on use
                                                                                                             system's           exempt. is        E     Domestic units exempt.
                                                                                                                                                          E
                                                                                                  local* Residential heating E wires. 2 governments irrigationuse exempt.
  Water                                             41   E        E * sold by public utility Residential via Bulk domestic
                                                                           E
                                                             * Exempt ifExempt from state tax.and delivereduse only. or wire. use exempt. E
                                                                                   E        E * E           E * pipe 6          E         E               E
  Natural gas                                       42   E        E * sold taxes apply. * Residential through
                                                                           E       E        E
                                                             * Exempt ifLocal by public utility and delivereduse only. pipes E wires. Also, may be*exempt impose tax. in manu
                                                                                                    E       4        E                    2       E     Domestic delivered
                                                                                                                                                          E     If use exempt.
                                                                                                                                or * Local governments may*based on use through
  Other fuel (including heating oil)                43   5                 E       E
                                                                  E * Artificial gas exempt * Residential use only. mining,* Exempt if defined Domesticfuel. exempt. to 1%
                                                                                            E from stateManufacturing, apply. quarrying and E * as motor use Also, motor f
                                                                                                    E * tax; local E
                                                                                                            4         taxes 6.25          2       processing * May be subject
                                                                                                                                                          E exempt.
  Sewer and refuse, residential                     44   E        E        E       E        E * Residential use only. is exempt. Refuse collection is E
                                                                                                    E       4 * Sewer 6.25 *
                                                                                                                     E                    E       E       taxable; sewer services are

Finance, Insurance and Real Estate
  Service charges of banking institutions           45   E        E        E       E        E       E       E * Exempt from sales tax. collectE institutionstangible to bank fra
                                                                                                                  E                   E         tax     E
                                                                                                                           E * Must Financial on sale of subject personal pr
  Insurance services                                46   E        E        E       E        E       E             E       premiums are exempt.
                                                                                                                                      E        E
                                                                                                            4 * Insurance6.25 * Insurance premiumsE      exempt.
  Investment counseling                             47   E        E        E       E        E       E       4     E        E          E        E        E
  Loan broker fees                                  48   E        E        E       E        E       E             E        E          E        E        E
                                                                                                            4 * Loans initiated by financial institutions are exempt. Taxable und
  Property sales agents (real estate or personal)   49   E        E        E       E        E       E       4     E        E          E        E        E
  Real estate management fees (rental agents)       50   E        E        E       E        E       E       4     E        E          E        E        E
  Real estate title abstract services               51   E        E        E       E        E       E       4     E        E          E        E        E
  Ticker tape reporting (financial reporting)       52   E        E        E       E        E       E       4     E      6.25         E        E        E
                                                         #    OH     OK        OR      PA       RI     SC      SD      TN       TX       UT         VT      VA
Services - Personal Services
  Barber shops and beauty parlors                        53   E        E       E         E       E       E       4       E         E          E       E        E
  Carpet and upholstery cleaning                         54            E       E
                                                                  * Fabric protector on 6personal property is taxable. 6 * Cleaning of furniture is taxable; cleaning of carpet is exe
                                                                                                 E       E       4                6.25                E        E
                                                                                                                                              E * Wall-to-wall carpet exempt, upholst
  Dating services                                        55   E        E       E         E       E       E       4       E                    E       E        E
                                                                                                                                  6.25 * Includes Escort services.
  Debt counseling                                        56   E        E       E         E       E       E       4       E         E          E       E        E
  Diaper service                                         57   5        E       E         E       E       5       4       6        6.25      4.875     E       4.5
  Income from funeral services                           58                    E         E
                                                                       E * Tangible personalE     property included in the total $500 excluded. separately*itemizedtangible (caskets, the
                                                                                                         E * Labor exempt,*but tangible 4.875 * property taxablechargespersonal etc.
                                                                                                                 4       6         E        personal 5% of sales of Tangibleand furnishi
                                                                                                                                 charge must be       E        E * at subjected to pro
                                                                                                                                                             Funeral and5% personal pr
  Fishing and hunting guide services                     59   E        E       E         E       E       E       4       6         E        4.875     E        E
  Garment services (altering and repairing)              60   5        E                 E       E       E * Taxable if 6 * Repair of tangible of tangible property.
                                                                                                                 4        associated with the sale personal property.
                                                                                                                                  6.25      4.875     E        E * Alterations taxable w
  Gift and package wrapping service                      61   E        E       E         6       E       E * Taxable if E
                                                                                                                 4                 E * the sale in connection with the sale performed
                                                                                                                                            4.875 of tangible4.5 paper.
                                                                                                                                                      E        property.
                                                                                                                          associated withTaxable * Sale of wrap * Exempt ifof item gif
  Health clubs, tanning parlors, reducing salons         62   5        E       E         E       E
                                                                  * Membership tp physical fitness clubs subject to 5%6 * tax. memberships to 5 in*amusement forof health clubs
                                                                                                         5 * Subject to Admissions taxMemberships healthE for exempt. Charges
                                                                                                                 4        sales Most * of E * Admissions/dues or recreational clu
                                                                                                                                  6.25        5%. Most healthFees are taxable.
                                                                                                                                                              clubs use recreation/athl
                                                                                                                                                                clubs
  Laundry and dry cleaning services, coin-operated       63   E        E       E         E       E       E * Coin operated laundry and dry cleaning exempt.
                                                                                                                 E * Coin-operated washing and drying establishments subject to ann
                                                                                                                         E         E          E       E        E
  Laundry and dry cleaning services, non-coin-operated   64   E        E       E         6 * Cleaning 5 wearing operated laundry and dry cleaning exempt.
                                                                                                 E               4       6        6.25
                                                                                                          of * Coin apparel is exempt. 4.875          E        E
  Massage services                                       65   E        E       E         E       E       E       4       6                    E       E        E
                                                                                                                                  6.25 * Includes Turkish baths.
  900 Number services                                    66   5        T       E         6 * Computer services and telephone 6.25 callsare subject to sales E
                                                                                                 7       10              6        services exempt. E
                                                                                                                 4 * Interstate 900           E                tax.
  Personal instruction (dance, golf, tennis, etc.)       67   E        E       E         E       E       E       4                 E          E       E        E
                                                                                                                         E * Court case held that Jazzercise lessons are subject to tax
  Shoe repair                                            68   5        E       E         E       E       E       4       6        6.25      4.875     E        E
  Swimming pool cleaning and maintenance                 69   5        E       E
                                                                  * Indoor taxable, outdoor exempt (building maintenance and6.25 poolsservice). IfE pool; considered tangible perso
                                                                                         E * Cleaning E above-groundEand indoor if above-ground property.
                                                                                                 E        of     4            * Taxable
                                                                                                                                  janitorial taxable. real E
                                                                                                                                              E *
  Tax return preparation                                 70   E        E       E         E       E       E       4                 E          E
                                                                                                                         E * Charges for electronicE           E
                                                                                                                                                       transmission of return data to IRS
  Tuxedo rental                                          71   5       4.5      E         6       E       5       4       6        6.25      4.875     5       4.5
  Water softening and conditioning                       72   E        E
                                                                  * Equipment E                  E
                                                                                rental or6leasing is taxable.
                                                                                                         E       4       E                    E * Rental of E
                                                                                                                                                      E         equipment taxable.
                                                                                                                                   E * Installation charges for water softening equipm

Services - Business Services
   Sales of advertising time or space:
    Billboards                                           73   E     E         E       E       E        E            E
                                                                                                           E * Building ofE           E         E       E
                                                                                                                             billboards is subject to contractor's excise tax of 2%.
    Radio and television, national advertising           74   E     E         E       E       E        E   E        E                 E * commercial sales are movie theate
                                                                                                                                                E       E
                                                                                                                            E * Television Video tapes for use bytreated as taxa
    Radio and television, local advertising              75   E     E         E       E       E        E   E        E                 E * Video orE time by movie
                                                                                                                                                E        TV
                                                                                                                            E * Purchase of radiotapes for useis exempt. theate
    Newspapers                                           76   E     E         E       E       E        E   E        E       E         E         E       E
    Magazines                                            77   E     E         E       E       E        E   E        E                 E         E       E
                                                                                                                            E * If subscription for semiannual or longer, and se
   Advertising agency fees (not ad placement)            78   E     E         E               E
                                                                                      E * Transferring tangible personal property* Sales of tangible personal property taxable unl
                                                                                                       E   4        E                 E
                                                                                                                            E in conjunctionE           E
                                                                                                                                                 with advertising services is subjec
   Armored car services                                  79   5     E         E       E       E        E   4        E      6.25       E         E       E
   Bail bond fees                                        80   E     E         E       E       E        E            E       E         E
                                                                                                           E * Subject to insurance premiumsEtax. E
   Check and debt collection                             81   E     E         E       6       E        E   4        E      6.25       E         E       E
   Commercial art and graphic design                     82         E         E       6
                                                              E * Sale of finished artwork is taxable. E
                                                                                              7            4               6.25      6% when tangible E
                                                                                                                    E * Taxable at 4.875        5        personal property is sold.
                                                    #     OH      OK       OR      PA       RI     SC      SD      TN       TX        UT        VT      VA
Business Services (Continued)
  Commercial linen supply                            83   5       4.5       E       6
                                                              * Industrial laundry and linen services only. 4
                                                                                            E * (Service) Uniforms or items of clothing are exempt. 4.5
                                                                                                    5                6        6.25      4.875        E     Vendor subject to use tax o
  Credit information, credit bureaus                 84   E        E        E       6       E       5 * Subject to E tax 6.25
                                                                                                             4        5%                   via       E      E
                                                                                                                              if providedE a database access service.
  Employment agencies                                85   5        E        E
                                                              * Employment services.6       E       E        4       E         E           E         E      E
  Interior design and decorating                     86   E        E        E
                                                              * Sale of tangible personal property taxable. tangible E * Interior decorating taxable withto separated from saleperst
                                                                                    E * Transferring any 4 * Painting, wallpapering,conjunction if if in * Sale of tangible tax.
                                                                                            E       E                personal E            E * Taxable not contractor's with sale
                                                                                                                                                     E      E connection is subject
                                                                                                                                property in etc. are subject these servicesexcise ofo
  Maintenance and janitorial services                87   5        E        E       6       E       E        4       E                     E         E      E
                                                                                                                              6.25 * Janitorial and custodial services are taxable. M
  Lobbying and consulting                            88   E        E        E       6 * Only computer-related consulting is taxed. E
                                                                                            E       E        4       E         E                     E      E
  Marketing                                          89   E        E        E       E       E       E        4       E         E           E         E      E
  Packing and crating                                90   E        E        E       taxable.E
                                                              * Packing material is E * Wrapping services are taxable.
                                                                                                    E        4       E         E                     E      E
                                                                                                                                           E * Taxable if sale of TPP.
  Exterminating (includes termite services)          91   5        E        E       6       E       E        4       E        6.25         E         E      E
  Photocopying services                              92   5       4.5       E       6       7       5        4       6        6.25      4.875        5     4.5
  Photo finishing                                    93   5       4.5       E       6       7 * Developing charge exempt if separately stated.5
                                                                                                    E        4       6        6.25      4.875               E * Sale of photographs,
  Printing                                           94   5       4.5       E       6       7       5 * Taxable if 6
                                                                                                             4                produces 4.875items 5 brochures, letterheads, envelop
                                                                                                                      printer 6.25       such              4.5
                                                                                                                                                     as * Printing and imprinting taxa
  Private investigation (detective) services         95   5        E        E       E       E       E        4       E        6.25         E         E      E
  Process server fees                                96   E        E        E       E       E       E        4       E         E           E         E      E
  Public relations, management consulting            97   E        E        E       E       E       E        4       E         E           E         E      E
  Secretarial and court reporting services           98   E        E        E               E
                                                                                    6 * Secretarial and editing services areE
                                                                                                    E        4       E          subject toE          E
                                                                                                                                            sales tax.      E
  Security services                                  99   5        E        E       E * Help supply services are taxable. 6.25
                                                                                            E       E        4       E                     E         E      E
  Sign construction and installation                100   5        E        E       6 * Signs*real property exempt not taxedtax *stated. tangible, *RuleTPP.Realty signs are exem
                                                                                            7
                                                              * Billboards and signs printed on and5installation are subjectOther signage is taxable.then4.55703-9-29,ifproperty. s
                                                                                                  Installation are exempt. Ifto if remains * TaxableIffor cost factors separately
                                                                                                        * Installation if * sign separately billed. tangible personal5703-9-30.
                                                                                                             4       6 separatelyif Taxable remains ifpersonal property. taxable
                                                                                                                               E       theEsign on charges all materials are
                                                                                                                                                     T          *
  Telemarketing services on contract                101   E        E        E       E       E       E        4       E         E           E         E      E
  Telephone answering service                       102   E        E        exempt. 6Voice mail taxed as Subject to E tax 6.25 service. a database access service.
                                                              * If planned, E               7       5 * electronic information
                                                                                                             4        5%      if providedE via       E      E
  Temporary help agencies                           103   5        E        E       6
                                                              * Employment services. * Secretarial and computer services are subjectE sales tax.
                                                                                            E       E        4       E         E           to        E      E
  Test laboratories (excluding medical)             104   E        E        E       E       E       E        4       E         E           E         E      E
  Tire recapping and repairing                      105   5        E                6
                                                                            E * Oregon levies a $1 per tire recycling tax. E * Taxable if not a repair to aTire repair is exemp
                                                                                            E       E        4       6                  4.875        E      E * motor vehicle.
  Window cleaning                                   106   5        E        E       6
                                                              * Building maintenance and janitorial service.
                                                                                            E       E        4       E        6.25                    real E
                                                                                                                                           E * IfE property.
Computer
  Software - packaged or canned program             107   5   *  4.5        or
                                                                When 51% E more6 the charge is for revision, software is deemed4.875 custom software. Custom softwareprew
                                                                                    of     7     5        4       6               to be      5
                                                                                                                         6.25 * Includes updates. 4.5 * Modification of is e
  Software - modifications to canned program        108   5   *  4.5        or      of
                                                                When 51% E more6 the charge is for revision, software is deemed to be custom software. Custom softwareprew
                                                                                           7     5        4       6      6.25       E * If 5         E stated.
                                                                                                                                              separately * Modification of is e
  Software - custom programs - material             109   E   *  4.5        E      6
                                                                Custom software programming is exempt. 4
                                                                                           7     5                6      6.25       E            * Tangible is still subject to i
                                                                                                                                                     E
                                                                                                          Computer programming, i.e., systemTprogramming, personal propertyta
  Software - custom programs - professional serv.   110   E   *   E         E
                                                                Computer services and data processing charges are 6 * Services involved with the sale, lease, rental, creation or
                                                                                   6       E              4       associated * sale of software. E * Modification of prew
                                                                                                                         6.25       E        E
                                                                                                 5 * Taxable if taxable. withContract programming services in which client
  Information services                              111   5   *   E         E      6
                                                                Electronic information service.
                                                                                           E              4       E      6.25       E        E       E
                                                                                                 5 * Some communications services are taxable. "Ways or means for transmi
  Data processing services                          112   5       E         E      6       E     E        4       E      6.25       E        E       E
  Mainframe computer access and processing serv.    113   E       E         E
                                                              * Computer and data 6processing * Taxable if4mainframe computer located in the E
                                                                                           7 charges are taxable. E
                                                                                                 E                       6.25       E        state. E
                                                        #     OH       OK       OR      PA       RI     SC      SD      TN      TX        UT         VT      VA
Automotive Services
  Automotive washing and waxing                         114         E         E       6
                                                              5 * Washing, waxing, polishing and painting motor vehicles are E washingCoin-operated carEwashes are exempt. exem
                                                                                           E       E        4       6 * Car             taxable, except coin operated car wash
                                                                                                                             taxable.4.875       E
  Automotive road service and towing services           115         E         taxable.6 * Separately stated towing charges are exempt.E * Repairs are taxable. repair.
                                                              E * Repairs are E            E       E        4                E                    in     E
                                                                                                                    6 * Taxable if performingE anticipation of
  Auto service, except repairs, incl. painting & lube   116         E         taxable.6
                                                              5 * Repairs are E            E       E        4       6                4.875       E       E
                                                                                                                             E * Only separately-stated material charges are tax
  Parking lots and garages                              117   E    4.5        E       E    E       E        4              6.25 * Parking and E
                                                                                                                                       E         storage E
                                                                                                                                                         services.
                                                                                                                    6 * Non-attendant lots operated by government entities exem
  Automotive rustproofing and undercoating              118   5     E         E       6    E * Rustproofing and undercoating taxable if performed of vehicle. of the vehicle a
                                                                                                   E * Taxable if 6 * in conjunction and undercoating the seller
                                                                                                            4       sold Rustproofing with theE
                                                                                                                             E       4.875        sales by taxable.
                                                                                                                                                         E
Admissions and Amusements
  Pari-mutuel racing events                             119   E   *   Local option admission*tax; locallyEseparate istax.and collected. different tax. 5 of for E track or chargedownere
                                                                       14.5 * 4.5% * Annual Subjecttax administered Admissions admissions chapter lawthe admissions to racing
                                                                                 E sales tax plus 10%to of $100separate6tax on 6.25 Maychance.anywhere admission is animal to ente
                                                                                        E        T * admissions *     imposed and a of 4.875
                                                                                                                                   games      apply
                                                                                               excise There is a 4 pari-mutuelunderand services rendered         for
  Amusement park admission and rides                    120   E   *    4.5
                                                                      Local option admission*tax; locally5administered to 6 collected. Mayeach device is imposed.
                                                                                 E * Annual Local municipalities may impose 6.25 fortax.taxes. 5
                                                                                        E        E          * Subject and Admissions apply
                                                                                                                 4         tax     amusement                    E
                                                                                               amusement device excise 5% of $37.50 4.875 anywhere admission is charged to ente
  Billiard parlors                                      121   E   *    4.5       E      E
                                                                      Local option admission tax; locallyE * Subject to 6 collected.payments to anywhereAmusement charge. to ente
                                                                                                 E               4         5% AdmissionsExcept coin-operated.
                                                                                                                                  6.25 * tax.
                                                                                                                                            4.875        5 * admission is charged
                                                                                                                                                                E
                                                                                                          administered and * Cash May apply play are taxable. Coin-operated table
  Bowling alleys                                        122   E   *    4.5       E      E
                                                                      Local option admission tax; locally5administered to 6 collected. May apply anywhere admission is charged to ente
                                                                                                 E               4         5%     6.25
                                                                                                            * Subject and Admissions tax.   4.875        5      E
  Cable TV services                                     123   E   *     E
                                                                      Local option admission*cities andCommunity antenna collected.on cableto sales tax. basic serviceof the fee to ente
                                                                                 E * Some tax; locally5administered and television,May apply anywhere admission istelevisionvaries
                                                                                        E        7 * cable television 6 * Premium channels taxable; E cable charged
                                                                                                                 4         servicesfee subscription television and
                                                                                                                                    are        E         5
                                                                                               Premiumcounties levy a franchise6.25 subject services. The percentage exempt. servi
  Circuses and fairs — admission and games              124   E   *    4.5       E
                                                                      Local option admission*tax; locally5administered Admissions to the groundsanywhere admission is charged to and
                                                                                        E        E               4 * and   impose 6.25
                                                                                                                                   amusement taxes. 5
                                                                                                                                            4.875               E
                                                                                               Local municipalities may 6 collected. May apply of state, county, district, regional ente
  Coin-operated video games                             125   E   *   Local option admission tax; locallyEannual4 exciseranging$75 is $2 Annualinanywheretax of $100is charged machi
                                                                        E * Coin-operated devices useadministered and collected. May applyAn excise Machines licensed. to ente
                                                                                 E * Annual amusement devicedecals E of from * to $50 occupation admission at $60 per on ga
                                                                                        E        E                         tax                 E         E     tax levied is imposed
                                                                                                                                                                E
                                                                                                                                    E imposed. lieu of*sales tax.
  Admission to school and college sports events         126   E   *    4.5 * K-12 schools are exempt. * College and collected. Maytoto 5% Admissions tax. events exempt.
                                                                                 E      E
                                                                      Local option admission*tax; locally5administered sports*events subjectapply anywhere admission is charged to ente
                                                                                               Local municipalities may 6
                                                                                                 E               E               Admission4.875
                                                                                                                                    E           school E
                                                                                                                           impose amusement taxes. (grades K-12)E
  Membership fees in private clubs                      127   5   *    4.5       E
                                                                      Local option admission*tax; locally5administered if 6 nonprofit club. recreational or amusement, isto amusement l
                                                                                        E        E          * Exempt and collected. * If E
                                                                                                                 4         a       amusement taxes. level of admission charged memb
                                                                                                                                                     anywhere admission includes country
                                                                                               Local municipalities may impose 6.25 May apply * If 5 * IfEfees determined by to ente
  Admission to cultural events                          128   E   *    4.5       E
                                                                      Local option admission*tax; locally5administered and collected. May apply anywhere admission is charged to ente
                                                                                        E        E               4
                                                                                               Local municipalities may 6          amusement taxes. 5
                                                                                                                           impose 6.25      4.875               E
  Pinball and other mechanical amusements               129   E   *    4.5 * Coin-operated devices useadministered and collected. May apply * lieu exempt but - various annualente
                                                                                 E * Annual privilege tax of $50
                                                                                        E
                                                                      Local option admission tax; locallyEannual4 is imposed. 6.25 $2 Coin-operatedof*sales tax. subject to exceptions
                                                                                                 E                         E                   E       IfE
                                                                                                                                                         coin Machines is charged to oc
                                                                                                                                                              admission
                                                                                                                                                                E
                                                                                                                 decals ranging from * to $50 inanywhereoperated licensed. Pinball
  Admission to professional sports events               130   E   *    4.5       E
                                                                      Local option admission*tax; locally5administered and collected. May apply anywhere admission is charged to ente
                                                                                        E        E               4
                                                                                               Local municipalities may 6           E       4.875
                                                                                                                           impose amusement taxes. 5            E
  Rental of films and tapes by theaters                 131   E   *     E * Exempt ifE tax; on admission. E
                                                                                 E       tax
                                                                      Local option admission paid locallyE
                                                                                                 E                         6        E * Rentals * IfE exibition in taxabledistributor
                                                                                                                                               E     anywhere and TVOnly charged theat
                                                                                                                                                         for    E * exempt, admission
                                                                                                          administered and collected. May applyto theaters admission is rentals toto ente
  Rental of video tapes for home viewing                132   5   *    4.5       E
                                                                      Local option admission tax; locally5administered and pay on costMay apply anywhere admission is charged to ente
                                                                                        6                        4         6      6.25
                                                                                                 7 * Renter may elect to collected. of tape.4.875        5     4.5
Professional Services
  Accounting and bookkeeping                            133   E         E        E            E
                                                                                         E * Computer services are subject to tax.
                                                                                                    E        4       E          E           E        E       E
  Attorneys                                             134   E         E        E       E    E     E        4       E          E           E        E       E
  Dentists                                              135   E         E        E       E    E     E        E       E          E           E        E       E
  Engineers                                             136   E         E        E       E    E     E        4       E          E           E        E       E
  Land surveying                                        137   E         E        E       E    E     E        4       E        6.25          E        E       E
  Medical test laboratories                             138   E         E        E       E    E     E        E       E          E           E        E       E
  Nursing services out-of-hospital                      139   E         E        E       E    E     E        E       E          E           E        E       E
  Physicians                                            140   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
  Personal property, short term (generally)            141   5   *  4.5       E
                                                                   Rental of personal property7 synonymous 4 elect tosale of6.25 * Except motor (90 +4.5 for rental purchase tangib
                                                                                       6                 5 * Limit the $300 for sales 4.875
                                                                                                                with              personal property. The * Persons less thanaircraft, mo
                                                                                                                                                      5 total amount of the 31 days tax
                                                                                                 is * Lessor may tax 6 pay on cost. or long-term vehicles    days) who of rental char
  Personal property, long term (generally)             142   5   *  4.5       E
                                                                   Rental of personal property7 synonymous 4 elect tosale forpersonal 4.875transportation equipment purchase tangib
                                                                                       6                 5 * Taxwith the6 pay on lease Additional 6% surcharge appliedif lease isdays
                                                                                                                                   cost. Except
                                                                                                                                           property. The * Persons who than 180 long
                                                                                                                                                      5 total amount of to rental of 1
                                                                                                                                                            4.5
                                                                                                 is * Lessor may exemption of6.25 *of light motor vehicles for more the rentalschar
  Bulldozers, draglines and const. mach., short term   143   5   *  4.5
                                                                   Exempt if used in mining. 7 * Lessor may elect to pay on cost. 4.875 lease is subject to the 2% contractor'
                                                                              E        6                 5      4 * If 6        6.25
                                                                                                                        leased with operator, this 5        4.5
  Bulldozers, draglines and const. mach., long term    144   5   *  4.5
                                                                   Exempt if used in mining. 7 * Lessor may elect to pay on cost. apply (90 + days). subject to the 2% contractor'
                                                                              E        6                        4 * If leased with operator, this 5
                                                                                                                         tax    6.25
                                                                                                         5 * Maximum6 provisions 4.875 lease is 4.5
  Rental of hand tools to licensed contractors         145   5   *  4.5       E
                                                                   Rental of personal property7 synonymous 4 elect tosale of6.25
                                                                                       6                 5
                                                                                                 is * Lessor may                  personal property. The total amount of the rental char
                                                                                                                with the6 pay on cost. 4.875          5     4.5
  Short-term automobile rental                         146   5   *  10.5 of personal property7of* Lessor may lesseeare subject to * Rentalsare exempt from* are taxedfrom sales ta
                                                                              E
                                                                   Rental * Sales, lease, rental is synonymous29electwhich of 6.25 8,000motorlessThe * 31 exempt fromtheonassistance
                                                                                       6 * Rentals less thantrailersRental exceed pay4.875 $2/day public transportation6% vehicl
                                                                                                     trucks and 4 days tosale of registeredproperty. each lease payment or at 10%,but
                                                                                                         5 * The * the6 payelect to additional vehicles isExempt ifof sales 28 days
                                                                                                                with     may on cost.
                                                                                                                                  personal the tax on than 6.5 sales tax or is the whol
                                                                                                                                             lbs.     5 totaldays Exempt rental char
                                                                                                                                                               amount lease tax, ren
  Long-term automobile lease                           147   5   *   E * Lease property 7 12 months or E electis6 pay on cost. to4.875 ifvehicles is 3motor if leaselease lessor
                                                                              E
                                                                   Lease of personalof 6 * More*than 30*daywith thetoexempt from sales tax 3%The totalexempt vehiclefrom salesTh
                                                                                       autos for synonymous longerRentalapplicable Rentals morelease of amount arethe vehicle exc
                                                                                               is        5    Maximum sale of 6.25 * property. or Ethan transportationexempt, charge
                                                                                                                 leases tax     personal the sale public 180 pays of assistance ta
                                                                                                                                 registered motor                * Exempt      28 days
                                                                                                       Lessor may * are subject to additional owner/lessor days motor is $300. fun
  Limousine service (with driver)                      148   E      4.5       E        E * Exempt unless a rental. E
                                                                                               E         E      4                  E         E        E     6.5
  Aircraft rental to individual pilots, short term     149   5      4.5       E        6       7 * Lessor may elect to pay on cost. 4.875
                                                                                                         5      4       6       6.25                  5      2 * Exempt from sales ta
  Aircraft rental to individual pilots, long term      150   5      4.5       E        6       7 * Lessor may elect to pay on cost. provisions (90 + days). * Exempt from sales ta
                                                                                                         5 * Subject to 6
                                                                                                                4       maximum tax 4.875
                                                                                                                                6.25                  5      2
  Chartered flights (with pilot)                       151   E       E        E        E       E * Exempt, provided E
                                                                                                         E      4 * Intrastate. employed by owner E aircraft. * Exempt from sales ta
                                                                                                                        pilot is E           E        of     2
  Hotels, motels, lodging houses                       152   5      4.5 * Some Oklahoma 12 * levy a separate room tax.is imposed7.875 * Includes tax,amount of roomtax, comp
                                                                              E to a6
                                                                 * May be subject* Some cities andAdditional tax.a Thison hotel and moteladdition7to sales tax. Subjectthe the 4.5% t
                                                                                        maximum 10%7lodging 5% hotel tax is locallyExempt from salescollected.
                                                                                               cities counties levy tax tax 6 * administered and The butfrom salestax varies
                                                                                                                4       6                   in room rents. Exempt taxableto tax.but
                                                                                                                                                         * 4.5 *
                                                                                                                                                             3% transient under Sta
  Trailer parks - overnight                            153   E       E        E        E       E         7      4       6          E                  E      3% transient room tax. Sta
                                                                                                                                           7.875 * Includes 4.5 * Subject to the 4.5%

Fabrication, Installation and Repair Services
  Custom fabrication labor                             154   5        E
                                                                 * If the work E
                                                                               performed involves theE * Exempt if 6 * Taxable ifproperty, isTaxable 4.5tax.service involvesinclud
                                                                                       6 * Repair or installation of tangible personal of tangible personalwhen subject toproperty cha
                                                                                               7                 4
                                                                                                        fabrication                of cost property the5charges are Taxable price tang
                                                                                                                          not part6.25      the character of customer-owned the Ohio sa
                                                                                                                                            4.875 * subject to  property.
  Repair material, generally                           155   5       4.5       E               7
                                                                                       6 * Repair or 5  installation of tangible personal RepairmanTaxable 4.5tax.service involvesinclud
                                                                                                                 4        6       6.25 * property is may purchase exempt for resale.
                                                                                                                                            4.875 * subject when Taxable price tang
                                                                                                                                                        5      to
  Repair labor, generally                              156   5        E * Labor is exempt if or repair andLabor is exemptareseparately the on onEproperty * service taxable.iftang
                                                                               E
                                                                 * If equipment being 6 * Shoe * Laborstated fromifthe charge made forstated realinvoice. orare Labor exempt subjec
                                                                                       repaired separately* is garment repair exempt, services labor to effect install taxable except a
                                                                                              E installed is exempt 6statedRepair then materials. * materials). is involves sepa
                                                                                                       E        not otherwise if exempt 4.875 labor and Sales of not
                                                                                                                 4            * separately.
                                                                                                                                  6.25      (both * Taxable when materials are
                                                                                                                                                                E
  Labor charges on repair of aircraft                  157   5        E        E              E
                                                                                       6 * Unless for common carrier. * Parts and labor exempt if airplane in interstate commerc
                                                                                                       E         4        E        E        4.875       E       E
  Labor charges - repairs to interstate vessels        158   E        E        E       6 * Pennsylvania exempts fuel, repairs, suppliesvessel is 50 if * vesselsofexcess of 50 tons dis
                                                                                              E * Repair material and labor exempt Non-commercial Salesinormaterials are subjec
                                                                                                       E         4                 E * labor exempt over E taxable.
                                                                                                                                               for      E boattons more.
                                                                                                                                                                 is
                                                                                                                          6 * Parts and if4.875vessels gross50 tons only.
  Labor charges - repairs to intrastate vessels        159   5        E        E              E
                                                                                       6 * Pennsylvania exempts fuel, repairs, supplies for vessels over 50 tons only.
                                                                                                       E         4        6                 4.875       E       E
                                                                                                                                   E * Non-commercial vessels taxable.
  Labor - repairs to commercial fishing vessels        160   E        E        E              E
                                                                                       6 * Pennsylvania exempts fuel, repairs, supplies for vessels over 50 tons only.
                                                                                                       E         4        6        E        4.875       E       E
  Labor charges on repairs to railroad rolling stock   161   E        E        E
                                                                 * Exempt if railcars are owned by public has 4 railroad. Exemption exemption.by railroads areLabor and materials
                                                                                       E * Pennsylvania utility * Materialsseparately.
                                                                                              E * Labor is exempt use public E or consumed by change in*statutetaxable at 1/2 of
                                                                                                       E         direct if6stated used broadened E
                                                                                                                                    utility 4.875               E      use 11/96.
  Labor charges on repairs to motor vehicles           162   5        E        E       6      E        E         4        6                 4.875       E       E
                                                                                                                                   E * Parts and materials only taxable.
  Labor on radio/TV repairs; other electronic equip.   163   5        E        E       6      E        E         4        6       6.25      4.875       E       E
  Labor charges - repairs other tangible property      164   5        E        E       6      E        E         4        6                 4.875       E       E
                                                                                                                                  6.25 * Exemption for property that may be purchased
  Labor - repairs or remodeling of real property       165   E        E        E       E      E        E                  E * Labor * Residential propertyE exempt.
                                                                                                                                   contractor's to real E
                                                                                                                                               E
                                                                                                                 2 * Subject to6.25 applied excise tax.          exempt.
                                                                                                                                                                 is
  Labor charges on repairs delivered under warranty    166   E        E        E
                                                                 * Exempt if the warranty is providedE part of the original consideration are madethewarranty repairs exempt. ded
                                                                                       6      E         as                E        no * Manufacturer's tangible at time property.
                                                                                                                                                                E
                                                                                                                E * Exempt if6.25chargesEpaid for Eto customerpersonalof repair;
  Service contracts sold at the time of sale of TPP    167   5        E        E       6      E        5         4        6                 4.875 whenever sold.* Labor only is taxab
                                                                                                                                                        E      4.5
                                                                                                                                  6.25 * Taxable * Sale of warranty agreementcontracts
  Installation charges by persons selling property     168   5        E * Labor is exempt if or repair and if4 fromrepair taxable at 2% the labor improvement. Installation are exem
                                                                               E
                                                                 * If equipment being 6 * Shoe * ExemptInstallation charges exempt forif realty chargesifEcharge is charges services
                                                                                       repaired separately*stated otherwise exempt,* Installation E stated. or *
                                                                                              E installed isgarment the stated. exempt4.875 laborto effect connectioninstallthe sale
                                                                                                       E        not * Excise are made (both * ExemptInstallation is taxable.
                                                                                                                  separately charge
                                                                                                                          6       6.25 then separately * materials). to with person
                                                                                                                                             if materials.
                                                                                                                                                         and in install
  Installation charges - other than seller of goods    169   5        E        E
                                                                 * If equipment being Erepaired or installed is not otherwise taxabletangible personal property.causes repair, remodelin
                                                                                              E        E                  6 * Only * Taxable * Exempt ifEcharge is is taxable.
                                                                                                                                   E then if labor E effect or * permanently installe
                                                                                                                                            4.875 if installation install to install person
                                                                                                                                                        to          If
                                                                                                                 4 * Excise exempt,at 2% therealty improvement. Installation services
  Custom processing (on customer's property)           170   E        E        performed involves*theE
                                                                 * If the work E       6       7     Considered fabrication labor.
                                                                                                        fabrication of tangibleTaxable ifproperty, the charges constitutes repair. Ohio sa
                                                                                                                 4        6 * personal the character of customer-owned property cha
                                                                                                                                  6.25                  E      if are Tax applies
                                                                                                                                               E * Taxable 4.5 * subject to theto charg
  Custom meat slaughtering, cutting and wrapping       171   E        E        E       E      E        E         4        E        E           E        E      4.5
                                                            #    OH      OK       OR       PA      RI     SC       SD      TN      TX        UT         VT      VA
Fabrication, Installation & Repair Services (Contd)
  Taxidermy                                                172   5        E        E       6    7       E        4       E     6.25     4.875     5       E
  Welding labor (fabrication and repair)                   173   5        E        E       6 * Service Repair is exempt; 6 of 6.25is taxable. * Only * "Fabrications"personal prope
                                                                                                E * to real estate is exempt. cost to make tangible property. * Fabrication which do
                                                                                                        E * Taxable if fabrication
                                                                                                                 4       part           4.875     E if performed on is taxable at 5
                                                                                                                                                          E

OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?      174                  No
                                                                     * Computer services and data7processing charges proceeds are subject toimposed on "uranium in connection with -ar
                                                                                                    * Fabrication labor services No services aresales tax.unless specifically services the
                                                                                                        5 * Bingo*are 6 goods and * tax 5% many ordinarily * enrichment."
                                                                                                                4     All * Services Except *taxable servicesnontaxable exempt. c
                                                                                                                         taxable. taxable. Yes     Most Yes Watercraft leases
                                                           175                                                  4
                                                           176

USE TAX ON SERVICES
Do you tax the use of services in the state?               177 Yes     No        No       Yes    Yes     Yes      Yes      No       Yes        Yes * Use tax Except to saleextent that sale
                                                                                                                                                                 Yes * on out-of-state purch
                                                                                                                                                         No * applies If the is taxable, use
  If yes, at what rate?                                    178 5                 No        6      7       5 * 10% in the case of6.25 telephone for sales tax 3.5 in another state allowe
                                                                                                                   4                900 * Credit services.
                                                                                                                                              4.875              paid
Who is liable for use tax payment? (B)uyer or (S)eller                  B      Buyer
                                                                                N/A
                                                           179 User * User of*service. is responsible, *must collect unlessseller maintains aand is must collectstate. * Sellerresponsible. l
                                                                                           B * Sellerbut B * Thetax if seller hasB the tax.B licensed business state. Usually purchas
                                                                                                 B/S Purchaser, party storing, using*orSeller * Purchaser ultimately for purchaser
                                                                                                          seller may collect and Consumer.consuming property purchased or use in state
                                                                                                                 User * User or remit nexus Pennsylvania in if in location.

Rules for determining the location of services?            180     * For data processing, telecommunications, landscaping, * Seller's*location. & security,Location ofservice it domicil
                                                                      Yes * Point of sale. * For state sales tax, pointIf repair of tangible property,Place*of and where work wasis real lo
                                                                               N/A                                   * of private investment localtax statute specifies otherwise, usu
                                                                                                                                           Unless * tax delivery.  * Commercial done.
                                                                                                    * No local option tax.delivery is point of taxation. applies 1-900 associated the o
Exempt sales of services sold to government entities?                 Yes       sold Yes
                                                           181 Yes * Exempt if N/A to Ohio and its * Federal Sales to federal government. YestownsYes other political subdivisions.
                                                                                                Yes jurisdictions or to federal govt. RI, cities, * Federal and Utah.
                                                                                                            * government, stateYesonly exempt. and Yes * Federal government
                                                                                                                Yes       E        of
Exempt sales of services sold to nonprofit entities?                  No        nonprofit is engaged*inUnless exempt statusreligious organizations, 5739.02(B)(12).Generally, nonprofit
                                                           182 Yes * Exempt if N/A              No
                                                                                       Yes * Sales to registered charities, specifically granted.areReligious501(c)(3), (4), (8), (10)only
                                                                                                        "charitable purpose" resale as a*proceeds * nonprofit organization's exempt purp
                                                                                                            * Exempt If E as determinedYesof services forNo * charitable organizatio
                                                                                                                Yes * if qualified and "relief agency." *to educational institutions an
                                                                                                                          for     Yes      SalesR.C. Yes 501(c)(3) organizations and
                                                                                                                                              in       used      and
Exempt sales of svcs. sold to federally chartered banks?   183 No     Yes      N/A              No
                                                                                       Yes * Only federal * Exempt only if bank is considered * federal instrumentality.
                                                                                                             reserve banks exempt.
                                                                                                                 No       6       Yes                  No      No
                                                                                                                                              No a Sales to federally chartered credit un
Is the tax on services imposed on (S)eller or (B)uyer?                 B         S      B
                                                           184 S * Seller has duty to collect and remit.S * Seller.
                                                                                                 S * Seller. S                     B * Seller costBuyer B/S Seller or buyer may
                                                                                                                                               B * collect unless
                                                                                                                                                        B
                                                                                                                          S * Seller may pass must on to buyer. * purchased for use int

ADDITIONAL SALES/USE TAX QUESTIONS
Does your state tax tangible personal property that is               Yes * Tax is due on grosscounties do assess property*ispaying mayfor orproperty * onleasing or is taxable.toSee 32
                                                                             No
                                                           185 No * May be exempt*as No * Resaleresale.from the *option ofpropertyon cost business property.it isPurchasecharges. a
                                                                                   Individual for exemption lease payments. No would on due on rentalthen * fee lease of equipme
                                                                                     purchase receipts * IfNo personal Lessor tax be rental/lease, Rental determined a be
                                                                                           Yes * Purchaser has Resale. Tax
                                                                                                   No        would No
                                                                                                                    apply. purchased No charging or lease payments.
                                                                                                                                       buy      Yes for Norental purposes on resal
purchased for rental or lease? (Yes/No) Please explain

Does your state tax the gross receipts from tangible                  Y      No      No
                                                           186 Yes * 5%es * Tax is due on gross receipts from lease payments.Yes
                                                                                            Yes     Yes              Yes * Personal Property. No
                                                                                                                                      of               Yes * property within TN
                                                                                                             Yes * TangibleThe leasingYesall tangible personalExempt service if an
personal property rentals or leases?
(Yes/No) Please explain

Does your state tax shipping and delivery charges for                  delivered from Yes *tax, "yes"Yes *delivery charges made madeIfshipping with thetitle passes after delivery. pro
                                                                               No
                                                           187 No * IfN/Y * "No" forvendor'sYes * offor useChargesAmount Taxable ifinpurchaser makesdestination. Notpersonalthe§
                                                                                      sales Shipping and Yes(chargestitle'sYes * in No retailer's charges of always taxable. if shi
                                                                                              place If business. priorYes are included via the * point vehicle is tangible inof conside
                                                                                                       occurring * for delivery in conjunction Unless If meetsFreight-intaxed If th
                                                                                                             tax       to * included the seller's * sale to purchaser is tangible
                                                                                                                                passage. gross receipts). No * criteria 32 VSA
                                                                                                                                                  Yes is separate arrangements,
tangible personal property? (Yes/No) Please explain
                                                          #    OH     OK       OR      PA      RI     SC      SD      TN      TX        UT        VT      VA
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross      188 Yes       No                    No
                                                                                      Yes * Subject to tax asYes
                                                                                                     No                  * This taxed at 6% information service.
                                                                                                                             Yes        No       No
                                                                                                             a computer service. is * Taxable asas a telecommunication. As always,
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        189   5 * Sales tax. Provider 6 electronic information service.
                                                                                       of           N/A                    6.25 * Seller
                                                                                                             4 * Seller/service provider. collects and remits tax.
   remitting the tax?
Does your state impose the sales tax or other gross      190 Yes       No                    No
                                                                                      Yes * Subject to tax asYes
                                                                                                    Yes                  * This taxed at 6% information service.
                                                                                                                             Yes        No       No
                                                                                                             a computer service. is * Taxable asas a telecommunication. As always,
receipts tax on businesses providing information
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
  What is the tax rate and who is responsible for        191   5 * Sales tax. Provider 6 electronic information service.
                                                                                       of                    4 * Seller/service provider. collects and remits state.
                                                                                                                             out * Seller
                                                                                                      5 * Buyer, if provider6.25 of state. Seller, if provider in tax.
  remitting the tax?
                                                          In
  Totals                                                 Cat.
   Agricultural Services                                    5  1       0      0       2       0       0         4       2         2        1        0     0
   Industrial and Mining Services                           4 0        0      0       0       0       0         4       1         2        1        0     1
   Construction                                             4 0        0      0       0       0       0         4       1         3        0        0     0
   Utility Service - Industrial and Residential            16 8        8      0       8      10       4        12      11        12        7        3     1
   Transportation Services                                  9 1        2      0       1       0       0         6       1         0        2        0     0
   Storage                                                  6 0        1      0       0       0       0         6       1         2        0        0     0
   Finance, Insurance and Real Estate                       8 0        0      0       0       0       0         7       0         2        0        0     0
   Personal Services                                       20 7        1      0       6       1       5        19      11        11        8        2     3
   Business Services                                       34 14       4      0      17       6       6        28       6        14        6        4     4
   Computer Services                                        6 3        2      0       6       3       4         6       3         6        0        1     0
   Automotive Services                                      5 3        1      0       4       0       0         5       5         1        3        0     0
   Admissions and Amusements                               14 2       11      0       1       3       9        12      12        10        9      10      1
   Professional Services                                    8 0        0      0       0       0       0         4       0         1        0        0     0
   Leases and Rentals                                       4 1        2      0       1       1       2         4       2         1        2        1     4
   Fabrication, Installation and Repair Services           19 12       0      0      15       3       1        18      14        11       15        2     4
   Miscellaneous                                            2 0        0      0       0       1       1         2       1         0        0        0     0
  Taxable entries                                        164 52       32      0      61      28     32       141       71        78       54      23    18
  Repair labor, generally                                            E * Labor is exempt if or repair andLabor is exemptareseparately the to realinvoice. orare Labor exempt subjec
                                                                            E
                                                              5 * If equipment being 6 * Shoe * Laborstated fromifthe charge madeLabor on repair, * materials). taxable except ta
                                                                                     repaired separately* is garment 5.5 * exempt,* forstated onEproperty * not is taxable.if sepa
                                                                                            E installed is exempt repair Repair services labor to effect install or remodel a
                                                                                                    E         4        stated separately.
                                                                                                                                exempt (both labor and Sales of materials are
                                                                                                                                                        E
                                                                                                              not otherwise if 6 then 5materials. restore, maintain
                                                                                                          # of States
                                                          #    WA           WV       WI      WY             Taxing
Basic Sales Tax Rate                                            6.5        6 * Generally4all* B&O tax (0.471% of gross receipts); Financial Services well(1.6%); Selected Business S
                                                                                   5             Information contained and professional, are taxable. tax as from from CCH, to gove
                                                                       * New classes: Retailingservices, except personalhere is from the 1996 survey asExemptions include sales Prentic

Agricultural Services
 Soil prep., custom baling, other agricultural services   1    1.829   *   Subject to E Service and property or taxable services purchased for use or consumption in connection with the
                                                                             E * Sales of tangible Other Activities tax.
                                                                                      the    E                 4
 Veterinary services (both large and small animals)       2    1.829   *   Subject toE Service and Other Activities tax. Virginia from sales tax; however, "professional" is viewed as
                                                                             E * Professional services are exempt in West
                                                                                       the   E                 5
 Horse boarding and training (not race horses)            3    1.829   *   Subject toE *Service andtaxableActivities tax.
                                                                             6         the Boarding Other under Sec. 77.52(2)(a)10, WSA.
                                                                                             E                 7
 Pet grooming                                             4    1.829   *   Subject to 5 *Service and Other Activities tax. Wis. Stats. as cleaning or maintenance of tangible personal p
                                                                             6         the Taxable under Sec. 77.52(2)(a)10
                                                                                             E                16
 Landscaping services (including lawn care)               5     6.5    *   The .471%5retailing tax applies and19 maintenance, including planning gross receipts tax. Required to collect
                                                                             6 * Initial planting of trees and covers lawn maintenance, subject to and counseling, taxable.
                                                                                          * Landscaping and lawn
                                                                                             E                  shrubs is exempt as a capital improvement.

Industrial and Mining Services
  Metal, non-metal and coal mining services               6    0.506 * Subject to E extraction for other classification of the B&O tax. The rate is 0.506%. Retail sales tax is notreso
                                                                                  the     E                 6
                                                                         E * Sales of tangible property or taxable services directly used or consumed in the activities of natural col
  Seismograph and geophysical services                    7              E
                                                                2.0 * Subject to E           * Stratigraphic test or core hole drilling tax. Retail tax is not collected.
                                                                                  selected4business services7classification of the B&Ois exempt when done for the sole purpose of obta
  Oil field services                                      8     6.5      E        E       4                11
  Typesetting service; platemaking for the print trade    9              6 * Platemaking, exempt, the19 Sec. 77.54(2) Wis. Stats.
                                                                                  intermediate exempt under
                                                                                          E                 printing process
                                                                2.0 * Considerd 5 * May besteps ortypesetting, taxable. and are subject to selected business services classification

Construction
 Gross income of construction contractors                 10    6.5    *   Subject to E * Real propertyin a and retail only. tax (0.471% and 6.5%). Value ofis exemptprice is subject to r
                                                                             E * IfRetailing classification capital improvement then the service performed contract from tax. Howeve
                                                                                      the activity results construction sales
                                                                                              E                 11
 Carpentry, painting, plumbing and similar trades         11    6.5    *   City and IfE * public results in a capital and federal government contracting subject exempt from tax. tax (0.50
                                                                             6 * county Real property construction only.
                                                                                      the activity road construction improvement then the service performed is to separate B&O Howeve
                                                                                              E                 13
 Construction service (grading, excavating, etc.)         12    6.5    *   City and county public road construction and federal government contracting subject to separate B&O tax (0.50
                                                                             E        E * Landscaping taxed.
                                                                                              E                 11
 Water well drilling                                      13    6.5    *   Subject to E
                                                                             E        Retailing classification and retail sales tax (.471 and 6.5%). Value of contract price is subject to reta
                                                                                              E                 10

Transportation Services
 Income from intrastate transportation of persons         14   3.852 * Exempt from retail4subject tobut the11 by the Westsubject toPublic Service tax at 3.852%. Airplane transporta
                                                                                E                           gross
                                                                         E * Exempt if sales tax regulation income is Virginia Public Utility Commission.
 Local transit (intra-city) buses                         15             E * Exempt if sales tax regulation by the West to Public Utility tax at Commission.
                                                                                E                           5
                                                               0.642 * Exempt from retail4subject tobut gross income subjectVirginia Public Service 0.642%.
 Income from taxi operations                              16             E * Exempt if sales tax regulation income is Virginia Public Utility Commission.
                                                                                E                           gross
                                                               1.926 * Exempt from retail4subject tobut the 8 by the Westsubject toPublic Service tax at 1.926%. Taxable at 0.642%
 Intrastate courier service                               17   1.829            E                           6
                                                                         E * Exempt ifEsubject to regulation by the West Virginia Public Service Commission.
 Interstate air courier (billed in-state)                 18     E              E                           1
                                                                         E * Exempt ifEsubject to regulation by the West Virginia Public Service Commission.

Storage
   Automotive storage                                     19            6       5 * Taxable as Retail B&O tax. and vehicle is available for use on short notice, otherwise30 days o
                                                                6.5 * Also subject to theE               if
                                                                                          0.471% parking19 temp. Retail sales tax applicable. Rental of parking spaces for it's exem
   Food storage                                           20   0.506    6       E        E              10
   Fur storage                                            21   0.506    6       E        E              15
   Household goods storage                                22   0.506    6       E        E              12
   Mini-storage                                           23            6       E * Taxable if used to store boat.
                                                                                         E
                                                                 E * Considered real estate rental.      9
   Cold storage                                           24   0.506    6       E        E              13
  Marina Service (docking, storage, cleaning, repair)     25            6       5        4 * Except dock storage.
                                                                                                        21
                                                                6.5 * 6.5% + 0.471% for cleaning and repairs; 1.5% otherwise.
                                                                                                    # of States
                                                    #    WA           WV       WI      WY             Taxing
Storage (Continued)
  Marine towing service (incl. tugboats)            26   1.926     6             E                   7
                                                                           5 * Marine towing, taxable; tugboat service, exempt.
  Travel agent services                             27             6       E     E                   .287%.
                                                         0.287 * Travel agent commission tax rate is 3
  Packing and crating                               28   1.829     6       E     E                   9

Utility Service - Industrial Use
  Intrastate telephone and telegraph                29    6.5    *   Also subject to exchange services are subject to 4% telecommunications tax.
                                                                        4 * Local the4
                                                                               5         0.471% Retail B&O tax plus retail sales and local tax except in cases of local residential ser
                                                                                                         44
  Interstate telephone and telegraph                30    6.5    *   Also subject to theE
                                                                        E      5 * Taxable if call originates inplus retail is chargedlocal tax except in cases of local residential ser
                                                                                                         21
                                                                                         0.471% Retail B&O tax state and sales and to service address in state.
  Cellular telephone services                       31    6.5    *   Also subject to the4 * Intrastate telephone plus retail is chargedlocal tax except in cases of local residential ser
                                                                        E      5 * Taxable if call originates inservices taxable.
                                                                                         0.471% Retail B&O tax state and sales and to service address in state.
                                                                                                         40
  Electricity                                       32   3.873   *   Exempt from sales4tax. Separate public and occupation tax.
                                                                        4 * Subject Agricultural use exemptprocessing and agricultural use exempt.
                                                                               5 * to alternative business utility tax.
                                                                                            * Manufacturing, from November through April. Manufacturer's sales tax credit for inc
                                                                                                         37
  Water                                             33   5.029   *   Exempt from sales4tax. Separatewhen sold for tax.and gas well drilling and for maintaining oil and gas fields or
                                                                       4.4 * Subject to alternative business and occupation tax.
                                                                               E            * Exempt public utility oil
                                                                                                         19
  Natural gas                                       34   3.852   *   Exempt from sales4tax.use exemption; also manufacturer's credit for use exempt. for income or franchise tax p
                                                                      4.29 * Subject Farm* Separate public and occupation tax.
                                                                               5 * to alternative business utility tax. and agricultural sales tax paid
                                                                                              Manufacturing, processing
                                                                                                         39
  Other fuel (including heating oil)                35    6.5    *   Income from sale of heating for fuel39 subjectfrom harvestingRetailing B&O tax, salesof wood products; farm u
                                                                        5 * Gasoline sales tax. oil is also processing and agricultural use or production and local taxes.
                                                                               5 * Exemption
                                                                                        4 * Manufacturing,resulting to the 0.471% of timber exempt.
  Sewer and refuse, industrial                      36    4.6    *      E * Exempt ifEregulated by the Public Servicerefuse collection) subject to Services and Other Activities B&
                                                                               E
                                                                      Income from sewage treatment and13  disposal (and Commission.
               - Residential Use
  Intrastate telephone and telegraph                37    6.5    *   Also subject to exchange servicesB&O tax plus retail sales and local tax except in cases of local residential serv
                                                                        4 * Local the4
                                                                               5         0.471% retail are subject to a Telecommunications Tax.
                                                                                                         42
  Interstate telephone and telegraph                38    6.5    *   Also subject to theE
                                                                        E      5 * Taxable if call originates in state andsales and local tax except in cases of local residential serv
                                                                                                         20
                                                                                         0.471% retail B&O tax plus retail is charged to service address in state.
  Cellular telephone services                       39    6.5    *   Also subject to the4 * Intrastate B&O taxinservices taxable. local service address in state.
                                                                        E      5 * Taxable if call originates plus retail sales and to tax except in cases of local residential serv
                                                                                         0.471% retail telephone state and is charged
                                                                                                         40
  Electricity                                       40   3.873   *      4 * Subject Residential use public utilityNovember through April.
                                                                               5 * to alternative business from tax.
                                                                                                         24
                                                                     Exempt from sales4tax. Separateexemptand occupation tax.
  Water                                             41   5.029   *   Exempt from salesEalternative business and occupation tax.
                                                                       4.4 * Subject to tax. Separate public utilityis taxable.
                                                                               E            * Water sold13 bottles tax.
                                                                                                          in
  Natural gas                                       42   3.852   *    4.29 * Subject Residential use public utilityNovember through April.
                                                                               5 * to alternative business from tax.
                                                                                                         24
                                                                     Exempt from sales4tax. Separateexemptand occupation tax.
  Other fuel (including heating oil)                43    6.5    *   Income from sale of heating oil is also subject to the 0.471% Retailing B&O tax, sales and local taxes.
                                                                        5 * Gasoline sales tax.
                                                                               E        4                24
  Sewer and refuse, residential                     44    4.6    *      E * Exempt ifEregulated by the Public Servicerefuse collection) subject to Services and Other Activities B&
                                                                               E
                                                                      Income from sewage treatment and11   disposal (and Commission.

Finance, Insurance and Real Estate
  Service charges of banking institutions           45    1.6    * Subject to E
                                                                     E * Considered Services B&O service with some exceptions.
                                                                              Financial a professional tax.
                                                                                     E                 3
  Insurance services                                46   0.575   * Insurance commissions subjectinsurance premium tax of 3% toB&O tax (0.575%). processing services are exe
                                                                     3 * Subject to alternative to the Insurance Commissions 4%. Electronic data
                                                                              E      E                 6
  Investment counseling                             47    2.0    *   E * Exempt ifEa professional service.
                                                                              E                        6
                                                                   Income derived subject to Selected Business Services B&O tax.
  Loan broker fees                                  48    2.0    * Income derived from loan brokers' fees subject to Financial Services B&O tax out of gross receipts.
                                                                     6        E      E                 4
  Property sales agents (real estate or personal)   49    2.0    * Exempt from retail sales tax; subject to gross receipts tax.
                                                                     E * Considered a professional service.
                                                                              E      E                 5
  Real estate management fees (rental agents)       50    2.0    *   E * Exempt ifEmanagement fee6 charged by a licensed real
                                                                              E                         is
                                                                   Income derived subject to Selected Business Services B&O tax. estate broker (professional service), otherwise
  Real estate title abstract services               51    6.5        E        E      E                 6
  Ticker tape reporting (financial reporting)       52    2.0        6        E      E                 9
                                                                 * Income derived subject to Selected Business Services B&O tax.
                                                                                                        # of States
                                                         #    WA           WV       WI      WY            Taxing
Services - Personal Services
  Barber shops and beauty parlors                        53   1.829   *   Subject to E
                                                                            E        Service E Other Activities B&O tax.
                                                                                             and                 6
  Carpet and upholstery cleaning                         54   1.829   *   Subject to Service E *Other Activities B&O tax.tangible personal property.
                                                                            6        5       and Taxable if performed on
                                                                                                                15
  Dating services                                        55    6.5    *     6        0.471%E
                                                                          Subject to E       Retail B&O tax. 10
  Debt counseling                                        56    2.0    *   Subject to E Selected Business Services B&O tax.
                                                                            6        the     E                   7
  Diaper service                                         57    6.5    *     6        0.471% 4
                                                                          Subject to E       Retail B&O tax. 23
  Income from funeral services                           58   1.829   *   Subject to E portion *Otherincome15 B&O tax. professional servicesfuneral director charges a fee without list
                                                                            6 * That Service E of Tangible personal property sold is taxable. If is exempt as well as services involving t
                                                                                             and the Activities  derived from
  Fishing and hunting guide services                     59    6.5    *     6        5 * Taxable if boat, tackle etc. is provided.
                                                                          Subject to 0.471%E Retail B&O tax. 10
  Garment services (altering and repairing)              60    6.5    *     6        5 * Pressing B&O tax. 19(except coin-operated) also taxable.
                                                                          Subject to 0.471% 4Retail and dyeing
  Gift and package wrapping service                      61    6.5    *     6        5
                                                                          Subject to 0.471% 4Retail B&O tax. 18
  Health clubs, tanning parlors, reducing salons         62   1.829   *   Income derived from reducing health and subject clubs of amusement, athletic, entertainment or Tanning parlors
                                                                            6 * Services provided primary20are fitness to the(including YMCA & YWCA)B&O tax. recreational dev
                                                                                     5 * Taxable if by salons
                                                                                             E                   purpose is for use Service and Other Activities are exempt.
  Laundry and dry cleaning services, coin-operated       63    6.5    *     6        0.471% 4
                                                                          Subject to E       Retail B&O tax. 8
  Laundry and dry cleaning services, non-coin-operated   64    6.5    *     6        5
                                                                          Subject to 0.471% 4Retail B&O tax. 21
  Massage services                                       65   1.829   *   Subject to E
                                                                            E * Personal services. Activities B&O tax.
                                                                                     Service E Other
                                                                                             and                10
  900 Number services                                    66    2.0    *   Subject to the * Telecommunications services tax. taxable if originate in the state and charged to a service addre
                                                                            E                E    Intrastate telephone service
                                                                                                                24
                                                                                     5 selected*business services B&O are taxable.
  Personal instruction (dance, golf, tennis, etc.)       67   1.829   *   Subject to E
                                                                            6 * Flying lessons, exempt -- consideredtax.
                                                                                     Service E Other Activities B&O professional service.
                                                                                             and                 7
  Shoe repair                                            68    6.5    *     6        5
                                                                          Subject to 0.471% 4Retail B&O tax. 21
  Swimming pool cleaning and maintenance                 69    6.5    *     6        5
                                                                          Subject to 0.471%E Retail B&O tax. 17
  Tax return preparation                                 70    2.0    *     6 * Exempt ifEa CPA prepares the return (professional service).
                                                                                     the                         6
                                                                          Subject to E Selected Business Services B&O tax.
  Tuxedo rental                                          71    6.5    *     6        5 * Rental deemedtax. 39
                                                                          Subject to 0.471% 4Retail B&O continuing sale.
  Water softening and conditioning                       72   1.829   *   Subject to Service E of salt, etc., is14 B&O Rental equipment also taxable.
                                                                            6        5 * Sale Other Activities
                                                                                             and                 taxable. tax.

Services - Business Services
   Sales of advertising time or space:
    Billboards                                           73   1.829   *   Subject to E of outdoor advertising space, such as billboards, are exempt from sales tax.
                                                                             E * Sales
                                                                                     Service E Other Activities B&O tax.
                                                                                              and               4
    Radio and television, national advertising           74   0.506   *    Income derived from radio & television advertising subject to Radio & and TV Broadcasting B&O tax (.506%
                                                                             E       E       E                  3
    Radio and television, local advertising              75   0.506   *    Income derived from radio & television advertising subject to Radio & and TV Broadcasting B&O tax (.506%
                                                                             E       E       E                  4
    Newspapers                                           76   0.506   *    Income derived from Newspaper advertising subject to the Printing and Publishing B&O tax.
                                                                             E       E       E                  4
    Magazines                                            77   0.506   *    Income derived from magazine advertising subject to service and other activities B&O tax.
                                                                             E       E       E                  4
   Advertising agency fees (not ad placement)            78   1.829   *   Subject to E * Any charge related11 finished art is taxable, unless an exemption applies.
                                                                             6       Service E Other Activities B&O tax.
                                                                                              and               to
   Armored car services                                  79   1.926   *   Income derived from armored car services subject to either (1) the 1.926% motor or (2) the 0.642% urban trans
                                                                             6       E       E                 14
   Bail bond fees                                        80   1.829   *   Income derived byE
                                                                             6       E                          4
                                                                                              bail bondsman subject to either (1) Service and Other Activities (1.829%) or (2) the Insuran
   Check and debt collection                             81   1.829   *   Subject to E
                                                                             6       Service E Other Activities B&O tax.
                                                                                              and               9
   Commercial art and graphic design                     82    2.0    *   Subject to E * Any charge related20 finishedtax. is is sold. unless an exemption applies.
                                                                             6               4     If tangible personal property
                                                                                                                to
                                                                                     the selected*business services B&O art taxable,
                                                                                                    # of States
                                                    #     WA           WV       WI     WY             Taxing
Business Services (Continued)
  Commercial linen supply                            83    6.5    *     6        5
                                                                      Subject to 0.471% 4retail B&O tax. 32
  Credit information, credit bureaus                 84    6.5    *     6        0.471%E
                                                                      Subject to E       retail B&O tax. 14
  Employment agencies                                85   1.829   *   Subject to E
                                                                        6        Service E Other Activities B&O tax.
                                                                                         and               10
  Interior design and decorating                     86    2.0    *     6        E * Taxable if part of the sale of tangible personal property.
                                                                                         E
                                                                      Income derived from interior design9work that does not entail the sale of tangible personal property subject to s
  Maintenance and janitorial services                87   1.829   *   Maintenance agreements subject to 18 and B&O tax and accompanying retail sales and local taxes. Janitoria
                                                                        6        E * IfE routine and repetitive,
                                                                                                           Retailing not specialized to an item of tangible personal property.
  Lobbying and consulting                            88    2.0    *   Subject to E Selected Business Servicesis exempt when performed by professional (i.e., doctor, lawyer). If ren
                                                                        E * LobbyingE exempt, consulting B&O tax.
                                                                                 the      is                7
  Marketing                                          89    2.0    *   Subject to E Selected Business Services B&O tax.
                                                                        6        the     E                  6
  Packing and crating                                90   1.829   *   Subject to E
                                                                        6        Service E Other Activities B&O tax.
                                                                                         and                8
  Exterminating (includes termite services)          91    6.5    *     6        0.471%E
                                                                      Subject to E       retail B&O tax. 17
  Photocopying services                              92    6.5    *     6        5
                                                                      Subject to 0.471% 4retail B&O tax. 42
  Photo finishing                                    93    6.5    *     6        5
                                                                      Subject to 0.471% 4retail B&O tax. 44
  Printing                                           94    6.5    *     6        5
                                                                      Subject to 0.471% 4retail B&O tax. 45
  Private investigation (detective) services         95    2.0    *     E * Exempt ifEregistered.
                                                                                 the                       13
                                                                      Subject to E Selected Business Services B&O tax.
  Process server fees                                96    2.0    *   Subject to E Selected Business Services B&O tax.
                                                                        6        the     E                  6
  Public relations, management consulting            97    2.0    *   Subject to E selected business services B&O tax.
                                                                        6        the     E                  7
  Secretarial and court reporting services           98    2.0    *   Subject to E Selected Business Services B&O tax. exempt.
                                                                        6 * Secretarial services, taxable; court reporting,
                                                                                 the     E                  9
  Security services                                  99    2.0    *   Subject to E Selected Business Services B&O tax.
                                                                        6        the     E                 14
  Sign construction and installation                100    6.5    *     E * Exempt if retail B&O a capital
                                                                                 0.471% real property; advertising signs are personal property.
                                                                      Subject to E * IfEit results in tax. 23 improvement (i.e., hotel, motel or restaurant).
  Telemarketing services on contract                101   1.829   *   Subject to E
                                                                        6        Service E Other Activities B&O tax.
                                                                                         and                6
  Telephone answering service                       102   1.829   *     6        Service E Other Activities
                                                                                         and
                                                                      Subject to E * Nonmechanical. 18 B&O tax.
  Temporary help agencies                           103   1.829   *   Subject to E
                                                                        6        Service E Other Activities B&O tax.
                                                                                         and               11
  Test laboratories (excluding medical)             104   1.829   *   Subject to Service E Other Activities B&O tax. property.
                                                                        6        5 * If and
                                                                                         inspection of tangible personal
                                                                                                            8
  Tire recapping and repairing                      105    6.5    *     6        5
                                                                      Subject to 0.471% 4retail B&O tax. 25
  Window cleaning                                   106   1.829   *   Subject to E
                                                                        6        Service E Other Activities B&O tax.
                                                                                         and               17
Computer
  Software - packaged or canned program             107    6.5        6         5
                                                                  * Subject to 0.471% 4 retail B&O tax. 45
  Software - modifications to canned program        108    6.5        6         5
                                                                  * Subject to 0.471% 4 retail B&O tax. 34
  Software - custom programs - material             109    6.5        6        0.471% 4 retail B&O tax. 27
                                                                  * Subject to E * Materials are taxable to vendor; sale exempt.
  Software - custom programs - professional serv.   110    2.0        6 * Professional services are exempt in tax. Virginia from sales tax; however, "professional" is viewed as
                                                                               Selected Business Services B&O West
                                                                  * Subject to E        E               16
  Information services                              111    2.0        6        E * May  Business Services B&O tax.
                                                                                                        14
                                                                  * Subject to SelectedE be taxable telecommunication service.
  Data processing services                          112    2.0        E * Exempt ifEservice performed for others.
                                                                               Selected Business Services B&O tax.
                                                                  * Subject to E                        11
  Mainframe computer access and processing serv.    113    2.0        E * IfSelected Business Services B&O tax.
                                                                  * Subject to E        E               11
                                                                                fully automated processing service prints, mails, receives and records payments (based on client info
                                                                                                       # of States
                                                        #     WA           WV      WI      WY            Taxing
Automotive Services
  Automotive washing and waxing                         114    6.5    *     6        5      Retail B&O tax. 21
                                                                          Subject to 0.471% 4
  Automotive road service and towing services           115    6.5    *     6        5 * Towing, B&O tax. 15
                                                                                            Retail repairs
                                                                          Subject to 0.471% 4 * Iftaxable. are also performed.
  Auto service, except repairs, incl. painting & lube   116    6.5    *     6        5      Retail B&O tax. 23
                                                                          Subject to 0.471% 4
  Parking lots and garages                              117    6.5    *     6        5
                                                                          Subject to 0.471%ERetail B&O tax. 20
  Automotive rustproofing and undercoating              118    6.5    *     6        5      Retail B&O tax. 26
                                                                          Subject to 0.471% 4
Admissions and Amusements
  Pari-mutuel racing events                             119   1.829   *   Subject to Service 4 *Other Activities separate admission tax statutes.
                                                                            6        5       and Taxable under B&O tax.
                                                                                                               28
  Amusement park admission and rides                    120   1.829   *   Subject to Service 4 *Other Activities county- or municipally-owned facilities are exempt.
                                                                            6        5       and Admissions to B&O tax.
                                                                                                               36
  Billiard parlors                                      121    6.5    *     6        5
                                                                          Subject to 0.471%E  Retail B&O tax. 28
  Bowling alleys                                        122    6.5    *     6        5
                                                                          Subject to 0.471%E  Retail B&O tax. 28
  Cable TV services                                     123   1.829   *   Subject to service and other activities B&O tax. Income derived from rental of TPP by cable companies subjec
                                                                            6        5       E                 24
  Circuses and fairs — admission and games              124   1.829   *   Subject to service and* Admissions to county- or municipally-owned facilities are exempt.
                                                                            6        5       4 other activities B&O tax.
                                                                                                               34
  Coin-operated video games                             125   1.829   *   Subject to service and other activities B&O tax.
                                                                            6        5       E                 19
  Admission to school and college sports events         126    2.0    *   May be subject to Services and Other Activitiesor municipally-owned facilities are exempt. and event nature. a
                                                                            6 * Activities4sponsored by secondary school activitiesschools are exempt. uponfor educational, religious
                                                                                     5 * Elementary and elementary andB&O tax or are exempt, if proceeds school
                                                                                                * Admissions to county- secondary exempt depending
                                                                                                               25
  Membership fees in private clubs                      127     E     *   Bona fide membershipdues are private clubs exempt.if primaryportion (bona-fide dues) recreation, entertainmen
                                                                            6 * CountrySporting and recreation clubs taxedexcept the purpose is amusement, entitling individuals to c
                                                                                     5 * club fees for subject to sales tax,
                                                                                             E                 22
  Admission to cultural events                          128     E     *   Cities and counties4may Admissions to county- or municipally-owned facilities are exempt.
                                                                            6        5          * impose admission taxes of 5%. State sales tax is not imposed on same admission if cit
                                                                                                               31
  Pinball and other mechanical amusements               129    2.0    *   Subject to the Selected Business Services B&O tax.
                                                                            6        5       E                 21
  Admission to professional sports events               130    2.0    *   Subject to the Selected Business Services B&O or municipally-owned facilities are exempt.
                                                                            6        5       4 * Admissions to county- tax.
                                                                                                               35
  Rental of films and tapes by theaters                 131    2.0    *   Subject to E * Assumes this means rentals to theaters. charged.
                                                                            E        the Selected Business Services B&O tax. is
                                                                                             E * Taxable only if no admission
                                                                                                                8
  Rental of video tapes for home viewing                132    6.5          6        5       4                 45
Professional Services
  Accounting and bookkeeping                            133    2.0    *   Subject to E
                                                                            E * Professional services are exempt in tax. Virginia from sales tax; however, "professional" is viewed as
                                                                                     Selected Business Services B&O West
                                                                                             E               5
  Attorneys                                             134    2.0    *   Subject to E
                                                                            E * Professional services are exempt in tax. Virginia from sales tax; however, "professional" is viewed as
                                                                                     Selected Business Services B&O West
                                                                                             E               5
  Dentists                                              135   1.829   *   Subject to E
                                                                            E * Professional services are exempt in West Virginia from sales tax; however, "professional" is viewed as
                                                                                     Service E Other Activities B&O tax.
                                                                                             and             4
  Engineers                                             136    2.0    *   Subject to E
                                                                            E * Professional services are exempt in tax. Virginia from sales tax; however, "professional" is viewed as
                                                                                     Selected Business Services B&O West
                                                                                             E               5
  Land surveying                                        137    2.0    *   Subject to E
                                                                            6 * Professional services are exempt in tax. Virginia from sales tax. Sales of registered professional engi
                                                                                     Selected Business Services B&O West
                                                                                             E               7
  Medical test laboratories                             138   1.829   *   Subject to E
                                                                            E * Professional service,Activities B&O tax.
                                                                                     Service E Other if operated under direction of professional physician.
                                                                                             and             4
  Nursing services out-of-hospital                      139   1.829   *   Subject to E
                                                                            E        Service E Other Activities B&O tax.
                                                                                             and             4
  Physicians                                            140   1.829   *   Subject to E
                                                                            E * Professional services are exempt in West Virginia from sales tax; however, "professional" is viewed as
                                                                                     Service E Other Activities B&O tax.
                                                                                             and             4
                                                                                                         # of States
                                                             #    WA        WV       WI      WY            Taxing
Leases and Rentals
  Personal property, short term (generally)                                 6      5
                                                            141 6.5 * Subject to 0.471% 4  Retail B&O tax. 45
  Personal property, long term (generally)                                  6      5       4
                                                            142 6.5 * Subject to 0.471% Retail B&O tax. 45
  Bulldozers, draglines and const. mach., short term                        6      5
                                                            143 6.5 * Subject to 0.471% 4  Retail B&O tax. 45
  Bulldozers, draglines and const. mach., long term                         6      5
                                                            144 6.5 * Subject to 0.471% 4  Retail B&O tax. 45
  Rental of hand tools to licensed contractors                              6      5
                                                            145 6.5 * Subject to 0.471% 4  Retail B&O tax. 45
  Short-term automobile rental                                              6      5
                                                            146 6.5 * Subject to 0.471% 4  Retail B&O tax. 45
  Long-term automobile lease                                               E * Exempt if Retail B&O tax. 38
                                                                                   5
                                                            147 6.5 * Subject to 0.471% 4lease extends for at least 30 days.
                                                            148 1.926 * Income derived subject to urban (0.642%) or motor transportation (1.926%) B&O tax .
                                                                                   E       4               13
  Limousine service (with driver) * Income derived subject to Urban (0.642%) or Motor Transportation (1.926%) B&O tax.
  Aircraft rental to individual pilots, short term                          6      5
                                                            149 6.5 * Subject to 0.471% 4  retail B&O tax. 43
  Aircraft rental to individual pilots, long term                           6      5
                                                            150 6.5 * Subject to 0.471% 4  retail B&O tax. 42
  Chartered flights (with pilot)                            151    E       E       E                       10
                                                                                           4 * Intrastate transportation of passengers is taxable, interstate exempt.
  Hotels, motels, lodging houses                                            6      5 * Less B&O month.
                                                                                           retail
                                                            152 6.5 * Subject to 0.471% 4 than one tax. 50
  Trailer parks - overnight                                                 6      5
                                                            153 6.5 * Subject to 0.471% 4  retail B&O tax. 28

Fabrication, Installation and Repair Services
  Custom fabrication labor                                  154    6.5       6        various 4
                                                                         * Taxable at 5                       39
                                                                                              rates under gross receipt tax. Taxable if performed for purposes other than resale.
  Repair material, generally                                155    6.5                5       4               46
                                                                             6 * Sales of tangible personal property or services directly used in the production of natural resources, man
  Repair labor, generally                                   156    6.5       6                4               23
                                                                                      5 * Repair to tangible personal property only taxable if underlying property is taxable.
  Labor charges on repair of aircraft                       157    6.5                5 of tangible licensed20
                                                                                              4                carrier.
                                                                             E * Sales* Exempt ifproperty and services for direct use in the business of transportation are exempt.
  Labor charges - repairs to interstate vessels             158     E        E                4 exempt if in 13having no commercial waterways, has no interstate vessel trade.
                                                                                      E * Only * Wyoming,excess of 50 tons burden.
  Labor charges - repairs to intrastate vessels             159    6.5       E        5
                                                                         * 6.5% on labor and 4materials.      20
  Labor - repairs to commercial fishing vessels             160     E                 5       4               14
                                                                             E * Direct use exemption for agriculture exempt.
  Labor charges on repairs to railroad rolling stock        161     E        E        E      E                13
                                                                         * Exempt only for interstate commerce.
  Labor charges on repairs to motor vehicles                162    6.5       6        5       4               22
  Labor on radio/TV repairs; other electronic equip.        163    6.5       6        5       4               23
  Labor charges - repairs other tangible property           164    6.5       6        5       4               23
  Labor - repairs or remodeling of real property            165    6.5                E * ifEservice constitutes deemed of items which are deemed used.
                                                                                                 * unless on 13 a capital improvement.
                                                                                                               is
                                                                             6 * ExemptExemptContractorspecific listretail consumer of materials to retain character as personal proper
  Labor charges on repairs delivered under warranty         166     E        E * IfE * Warranty for taxable warranties subject to(i.e., is taxable, the repair is taxabletax. taxable, unle
                                                                                      property owner pays any7
                                                                                              4                 portion of repair costs Service and Other amount B&O is
                                                                         * Income derived from sale of extended tangible personal propertydeductible) theActivitieschargedonly if charged
  Service contracts sold at the time of sale of TPP         167    6.5       6        5 * Taxable if underlying tangible personal property is taxable.
                                                                                             E                29
                                                                         * Extended warranties not subject to retail sales tax, but subject to 1.5% gross receipts.
  Installation charges by persons selling property          168    6.5                5 * if4service constitutes a personal property property are
                                                                                                 * Labor tangible capital improvement.
                                                                                                              21
                                                                             6 * ExemptInstallation of services performed on real only taxable.exempt. Labor services performed on ta
  Installation charges - other than seller of goods         169    6.5                5 * if tangible personal property. improvement.
                                                                                                 * Labor services capital
                                                                                                              16
                                                                             6 * ExemptIf 4service constitutes a performed on real property are exempt.. Labor services performed on ta
  Custom processing (on customer's property)                170    6.5       6        5       4               27
  Custom meat slaughtering, cutting and wrapping            171    6.5       6        performed for nonbusiness purposes.
                                                                         * Taxable if E       4               12
                                                                                                        # of States
                                                           #     WA       WV       WI      WY             Taxing
Fabrication, Installation & Repair Services (Contd)
  Taxidermy                                                172   6.5        6       5       4            29
  Welding labor (fabrication and repair)                   173   6.5        6       5                    31
                                                                                            4 * Taxable when performed on tangible personal property.

OTHER TAXED SERVICES
Do you impose sales tax on other services not listed?      174   6.5      Yes          golf, title insurance or escrow activities. photographs and video taping.
                                                                                                             18
                                                                       * Earth moving,* Photographic services, including takingSubject to retail B&O tax.
                                                           175                                                2
                                                           176

USE TAX ON SERVICES
Do you tax the use of services in the state?               177   No       Yes   Yes     Yes
  If yes, at what rate?                                    178             6     5       4
Who is liable for use tax payment? (B)uyer or (S)eller     179                  B/S * Out-of-state provider if company has nexus, or service user.
                                                                          B/S * Buyer (orBseller with nexus in West Virginia).

Rules for determining the location of services?            180           None              Location where goods is furnished -- purchaser. service is performed; rental, short possessio
                                                                                           Yes services or of service services
                                                                       * Goods at retail*outlet; * Locationservice and delivery.to place whereIf service is to TPP where property term -- p
Exempt sales of services sold to government entities?      181   No       Yes      Yes * Federal Sales to U.S., Wyoming and its political subdivisions exempt.
                                                                                           Yes * and Wisconsin.
                                                                       * Sales to federal government are exempt.
Exempt sales of services sold to nonprofit entities?       182   No                Yes to Yes * Religious organizations only exempt.
                                                                                           certain types exclusively organizations, exempt.
                                                                          Yes * Sales* If nonprofit is of nonprofit for religious, charitable, educational or scientific purposes oo for pre
Exempt sales of svcs. sold to federally chartered banks?   183   No       No        No      No
Is the tax on services imposed on (S)eller or (B)uyer?     184                     B/S * Out-of-state provider if companyis and/or remitcollect user.
                                                                                            B vendor who refuses seller has nexus, to tax.
                                                                          B/S * Buyer and/or* Imposed on buyer,to collectobligated or service and remit tax.

ADDITIONAL SALES/USE TAX QUESTIONS
Does your state tax tangible personal property that is     185   No       Yes sales tax does from certain sales of tangible personal or lease.
                                                                                   No * Considered sale for resale.
                                                                                          No
                                                                       * Retail * Exemptionsnot apply if purchased for resale, rental property apply to leases of tangible personal proper
purchased for rental or lease? (Yes/No) Please explain

Does your state tax the gross receipts from tangible       186           property is rented or leased without operator.
                                                                                Yes * Unless a specific exemption applies. Retail the definition
                                                                                         Yes
                                                                 Yes * IfNo * The lessor collects tax when lessee takes delivery ofsale property. includes leases.
personal property rentals or leases?
(Yes/No) Please explain

Does your state tax shipping and delivery charges for      187   Yes * If retail sales taxthetransportationcharges prior tobysales tax will generallypossession Exemptcharges. the custom
                                                                                  Yes * applies If thoseof property, retail a common transfersubject to PSC from seller or seller's agent
                                                                                           Yes * to sale occurs are incurred by (i.e., carrier of apply to regulation, and
                                                                        Yes * Unless If delivery charge is provided the sale vendor as a cost of goods.delivery if separately charge
tangible personal property? (Yes/No) Please explain
                                                                                                  # of States
                                                          #     WA      WV    WI      WY            Taxing
TAXATION OF ON-LINE SERVICES QUESTIONS
Does your state impose the sales tax or other gross      188            No    Yes * Taxable as telecommunications service if originates in the state and is charged to a service add
                                                                                     No
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        189            N/A    5 * Buyer/Seller
                                                                                    No
   remitting the tax?
Does your state impose the sales tax or other gross      190            No    No
receipts tax on businesses providing information
distributed through an on-line service (i.e., Lexis,
CCH Online)? (Yes/No)
  What is the tax rate and who is responsible for        191            N/A    E * Seller is responsible; however, if seller does not charge the tax, the buyer is responsible.
  remitting the tax?
                                                          In
  Totals                                                 Cat.
   Agricultural Services                                    5       5     3     2     0
   Industrial and Mining Services                           4       4     1     1     2
   Construction                                             4       4     1     0     0
   Utility Service - Industrial and Residential            16     16     10    11   11
   Transportation Services                                  9       8     4     2     4
   Storage                                                  6       5     6     1     0
   Finance, Insurance and Real Estate                       8       8     3     0     0
   Personal Services                                       20     20     17    11     7
   Business Services                                       34     34     26     6     6
   Computer Services                                        6       6     4     1     2
   Automotive Services                                      5       5     5     5     4
   Admissions and Amusements                               14     12     13    13     7
   Professional Services                                    8       8     1     0     0
   Leases and Rentals                                       4       3     2     2     4
   Fabrication, Installation and Repair Services           19     15     13    14   16
   Miscellaneous                                            2       1     0     0     0
  Taxable entries                                        164     154    109    69   63
  Repair labor, generally                                       6.5     6           3
                                                                               5 * Repair to tangible personal property only taxable.

								
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