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Number of Services Taxed by Category and State – July 2007

Number of Services Taxed by Category and State - July 2007

July 2017

StateUtilitiesPersonal ServicesBusiness ServicesComputer ServicesAdmissions/
Amusements
Professional ServicesFabrication, Repair, &
Installation
Other ServicesTotal
Alabama122631001337
Alaska *000000011
Arizona122709022355
Arkansas167121120111372
California2272103421
Colorado *4021203214
Connecticut109206100101479
Delaware *9203361091937143
District of Columbia13715680121273
Florida7490140161363
Georgia *10452801636
Hawaii16203481491841160
Idaho03501106429
Illinois12111001117
Indiana7432301424
Iowa1315181140132094
Kansas101191130151574
Kentucky11240604128
Louisiana108539013755
Maine9160304225
Maryland531311104239
Massachusetts9140102118
Michigan12271101226
Minnesota15712213061166
Mississippi10583110132272
Missouri81221000326
Montana12000200418
Nebraska149143120131277
Nevada0140702418
New Hampshire *6102000211
New Jersey12516160151974
New Mexico16203281491841158
New York4413160141557
North Carolina10450901130
North Dakota61421100226
Ohio81214530121468
Oklahoma93411000532
Oregon000000000
Pennsylvania951611015855
Rhode Island *10163403229
South Carolina46741001335
South Dakota14192881351841146
Tennessee *111073120131167
Texas1210148121101683
Utah7860110151158
Vermont92521102132
Virginia *1340104518
Washington16203381391643158
West Virginia6172641311325105
Wisconsin111183140141576
Wyoming1066260161258
Total Number in Category16203481591947168

* State did not respond, 2004 data reported

Source: FTA survey

Note:

This report was organized based on the best classification codes available for use at the time the survey was designed. There are shortcomings in using these NAICS codes, however. A solid understanding of how these codes work will help you get the clearest picture of what is — and what is not — taxed within a state.

NAICS codes classify types of businesses. They do not classify types of goods or services being sold. For example, gas stations are not the same as sales of motor fuel.

This survey therefore does not specifically identify the services that are taxed in the participating states. Rather, this survey identifies categories of businesses that might provide one or more services that are taxed.

Just because a business category is identified as taxable does not mean that every good or service related to that business is being taxed. Likewise, a single taxed good or service might be reflected under several business categories.

The footnotes are important and will enhance your understanding of what is, or is not, taxable. FTA is planning to re-craft this survey in ways that will allow us to present far more information.

In the meantime, however, we ask that you recognize that a researcher cannot simply count the number of “taxable” checkmarks under a state and develop an informed impression of a state’s taxation of services. You will find that revenue earned by a particular business category is not equivalent to the revenue generated by the sale of any particular service. A state may tax a business category in a small, limited way (affecting one or two services), or in a large, broad way (affecting many services).