| List of Services | |
| 000 | Basic Sales Tax Rate |
| Agricultural Services | |
| 001 | Soil prep., custom baling, other ag. services |
| 002 | Veterinary services (both large and small animal) |
| 003 | Horse boarding and training (not race horses) |
| 004 | Pet grooming |
| 005 | Landscaping services (including lawn care) |
| Industrial and Mining Services | |
| 006 | Metal, non-metal and coal mining services |
| 007 | Seismograph & Geophysical Services |
| 008 | Oil Field Services |
| 009 | Typesetting service; platemaking for the print trade |
| Construction | |
| 010 | Gross Income of Construction Contractors |
| 011 | Carpentry, painting, plumbing and similar trades. |
| 012 | Construction service (grading, excavating, etc.) |
| 013 | Water well drilling |
| Transportation Services | |
| 014 | Income from intrastate transportation of persons |
| 015 | Local transit (intra-city) buses |
| 016 | Income from taxi operations |
| 017 | Intrastate courier service |
| 018 | Interstate air courier (billed in-state) |
| Storage | |
| 019 | Automotive storage |
| 020 | Food storage |
| 021 | Fur storage |
| 022 | Household goods storage |
| 023 | Mini -storage |
| 024 | Cold storage |
| 025 | Marina Service (docking, storage, cleaning, repair) |
| 026 | Marine towing service (incl. tugboats) |
| 027 | Travel agent services |
| 028 | Packing and crating |
| Utility Service - Industrial Use | |
| 029 | Intrastate telephone & telegraph |
| 030 | Interstate telephone & telegraph |
| 031 | Cellular telephone services |
| 032 | Electricity |
| 033 | Water |
| 034 | Natural gas |
| 035 | Other fuel (including heating oil) |
| 036 | Sewer and refuse, industrial |
| - Residential Use | |
| 037 | Intrastate telephone & telegraph |
| 038 | Interstate telephone & telegraph |
| 039 | Cellular telephone services |
| 040 | Electricity |
| 041 | Water |
| 042 | Natural gas |
| 043 | Other fuel (including heating oil) |
| 044 | Sewer and refuse, residential |
| Finance, Insurance and Real Estate | |
| 045 | Service charges of banking institutions |
| 046 | Insurance services |
| 047 | Investment counseling |
| 048 | Loan broker fees |
| 049 | Property sales agents (real estate or personal) |
| 050 | Real estate management fees (rental agents) |
| 051 | Real estate title abstract services |
| 052 | Tickertape reporting (financial reporting) |
| Services | |
| Personal Services | |
| 053 | Barber shops and beauty parlors |
| 054 | Carpet and upholstery cleaning |
| 055 | Dating services |
| 056 | Debt counseling |
| 057 | Diaper service |
| 058 | Income from funeral services |
| 059 | Fishing and hunting guide services |
| 060 | Garment services (altering & repairing) |
| Personal Services (continued) | |
| 061 | Gift and package wrapping service |
| 062 | Health clubs, tanning parlors, reducing salons |
| 063 | Laundry and dry cleaning services, coin-op |
| 064 | Laundry and dry cleaning services, non-coin op |
| 065 | Massage services |
| 066 | 900 Number services |
| 067 | Personal instruction (dance, golf, tennis, etc.) |
| 068 | Shoe repair |
| 069 | Swimming pool cleaning & maintenance |
| 070 | Tax return preparation |
| 071 | Tuxedo rental |
| 072 | Water softening and conditioning |
| Business Services | |
| Sales of advertising time or space: | |
| 073 | Billboards |
| 074 | Radio & television, national advertising |
| 075 | Radio & television, local advertising |
| 076 | Newspaper |
| 077 | Magazine |
| 078 | Advertising agency fees (not ad placement) |
| 079 | Armored car services |
| 080 | Bail bond fees |
| 081 | Check & debt collection |
| 082 | Commercial art and graphic design. |
| 083 | Commercial linen supply |
| 084 | Credit information, credit bureaus |
| 085 | Employment agencies |
| 086 | Interior design and decorating |
| 087 | Maintenance and janitorial services |
| 088 | Lobbying and consulting |
| 089 | Marketing |
| 090 | Packing and crating |
| 091 | Exterminating (includes termite services) |
| 092 | Photocopying services |
| 093 | Photo finishing |
| 094 | Printing |
| 095 | Private investigation (detective) services |
| Business Services (continued) | |
| 096 | Process server fees |
| 097 | Public relations, management consulting |
| 098 | Secretarial and court reporting services |
| 099 | Security services |
| 100 | Sign construction and installation |
| 101 | Telemarketing services on contract |
| 102 | Telephone answering service |
| 103 | Temporary help agencies |
| 104 | Test laboratories (excluding medical) |
| 105 | Tire recapping and repairing |
| 106 | Window cleaning |
| Computer: | |
| 107 | Software - package or canned program |
| 108 | Software - modifications to canned program |
| 109 | Software - custom programs - material |
| 110 | Software - custom programs - professional serv. |
| 111 | Internet Service Providers-Dialup |
| 112 | Internet Service Providers-DSL or other broadband |
| 113 | Information services |
| 114 | Data processing services |
| 115 | Mainframe computer access and processing serv. |
| Automotive Services | |
| 116 | Automotive washing and waxing. |
| 117 | Automotive road service and towing services |
| 118 | Auto service. except repairs, incl. painting & lube |
| 119 | Parking lots & garages |
| 120 | Automotive rustproofing & undercoating. |
| Admissions & Amusements | |
| 121 | Pari-mutuel racing events. |
| 122 | Amusement park admission & rides |
| 123 | Billiard parlors |
| 124 | Bowling alleys |
| 125 | Cable TV services |
| 126 | Direct Satellite TV |
| 127 | Circuses and fairs -- admission and games |
| 128 | Coin operated video games |
| 129 | Admission to school and college sports events |
| 130 | Membership fees in private clubs. |
| 131 | Admission to cultural events |
| Admissions & Amusements (continued) | |
| 132 | Pinball and other mechanical amusements |
| 133 | Admission to professional sports events |
| 134 | Rental of films and tapes by theaters |
| 135 | Rental of video tapes for home viewing |
| Professional Services | |
| 136 | Accounting and bookkeeping |
| 137 | Architects |
| 138 | Attorneys |
| 139 | Dentists |
| 140 | Engineers |
| 141 | Land surveying |
| 142 | Medical test laboratories |
| 143 | Nursing services out-of-hospital |
| 144 | Physicians |
| Leases and Rentals | |
| 145 | Personal property, short term (generally) |
| 146 | Personal property, long term (generally) |
| 147 | Bulldozers, draglines and const. mach., short term |
| 148 | Bulldozers, draglines and const. mach., long term |
| 149 | Rental of hand tools to licensed contractors. |
| 150 | Short term automobile rental |
| 151 | Long term automobile lease |
| 152 | Limousine service (with driver) |
| 153 | Aircraft rental to individual pilots, short term |
| 154 | Aircraft rental to individual pilots, long term |
| 155 | Chartered flights (with pilot) |
| 156 | Hotels, motels, lodging houses |
| 157 | Trailer parks - overnight |
| Fabrication, Installation and Repair Services | |
| 158 | Custom fabrication labor |
| 159 | Repair material, generally |
| 160 | Repair labor, generally |
| 161 | Labor charges on repair of aircraft |
| 162 | Labor charges - repairs to interstate vessels |
| 163 | Labor charges - repairs to intrastate vessels |
| 164 | Labor - repairs to commercial fishing vessels |
| 165 | Labor charges on repairs to railroad rolling stock |
| Fabrication, Installation and Repair (continued) | |
| 166 | Labor charges on repairs to motor vehicles |
| 167 | Labor on radio/TV repairs; other electronic equip. |
| 168 | Labor charges - repairs other tangible property |
| 169 | Labor - repairs or remodeling of real property |
| 170 | Labor charges on repairs delivered under warranty |
| 171 | Service contracts sold at the time of sale of TPP. |
| 172 | Installation charges by persons selling property |
| 173 | Installation charges - other than seller of goods |
| 174 | Custom processing (on customer's property) |
| 175 | Custom meat slaughtering, cutting and wrapping |
| 176 | Taxidermy |
| 177 | Welding labor (fabrication and repair) |
| OTHER TAXED SERVICES | |
| 178 | Do you impose sales tax on other services not listed? |
| 179 | Do you impose sales tax on other services not listed? |