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 Services - Industrial Use
029 - Intrastate telephone & telegraph - Industrial Use
030 - Interstate telephone & telegraph - Industrial Use
031 - Cellular telephone services - Industrial Use
032 - Electricity - Industrial Use
033 - Water - Industrial Use
034 - Natural gas - Industrial Use
035 - Other fuel (including heating oil) - Industrial Use
036 - Sewer and refuse - Industrial Use
Utility Services - Residential Use
037 - Intrastate telephone & telegraph - Residential Use
038 - Interstate telephone & telegraph - Residential Use
039 - Cellular telephone services - Residential Use
040 - Electricity - Residential Use
041 - Water - Residential Use
042 - Natural gas - Residential Use
043 - Other fuel (including heating oil) - Residential Use
044 - Sewer and refuse - Residential Use
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)
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)
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
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
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
Computers
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.
Computers Online Services
116 - Online Data processing services
117 - Software - Downloaded
118 - Books - Downloaded
119 - Music - Downloaded
120 - Movies/Digital Video - Downloaded
121 - Other Electronic Goods - Downloaded
122 - Streaming Music/Audio Services new
123 - Streaming Video Services new
Automotive Services
124 -Automotive washing and waxing.
125 -Automotive road service and towing services
126 -Auto service. except repairs, incl. painting & lube
127 -Parking lots & garages
128 -Automotive rustproofing & undercoating.
Admissions and Amusements
129 - Pari-mutuel racing events.
130 - Amusement park admission & rides
131 - Billiard parlors
132 - Bowling alleys
133 - Cable TV services
134 - Direct Satellite TV
135 - Circuses and fairs -- admission and games
136 - Coin operated video games
137 - Admission to school and college sports events
138 - Membership fees in private clubs.
139 - Admission to cultural events
140 - Pinball and other mechanical amusements
141 - Admission to professional sports events
142 - Rental of films and tapes by theaters
143 - Rental of DVD/tapes for home viewing [includes delivery by mail or vending machine]
Professional Services
144 - Accounting and bookkeeping
145 - Architects
146 - Attorneys
147 - Dentists
148 - Engineers
149 - Land surveying
150 - Medical test laboratories
151 - Nursing services out-of-hospital
152 - Physicians
Leases and Rentals
153 - Personal property, short term (generally)
154 - Personal property, long term (generally)
155 - Bulldozers, draglines and const. mach., short term
156 - Bulldozers, draglines and const. mach., long term
157 - Rental of hand tools to licensed contractors.
158 - Short term automobile rental
159 - Long term automobile lease
160 - Limousine service (with driver)
161 - Aircraft rental to individual pilots, short term
162 - Aircraft rental to individual pilots, long term
163 - Chartered flights (with pilot)
164 - Hotels, motels, lodging houses
165 - Trailer parks - overnight
Fabrication, Installation and Repair Services
166 - Custom fabrication labor
167 - Repair material, generally
168 - Repair labor, generally
169 - Labor charges on repair of aircraft
170 - Labor charges - repairs to interstate vessels
171 - Labor charges - repairs to intrastate vessels
172 - Labor - repairs to commercial fishing vessels
173 - Labor charges on repairs to railroad rolling stock
174 - Labor charges on repairs to motor vehicles
175 - Labor on radio/TV repairs; other electronic equip.
176 - Labor charges - repairs other tangible property
177 - Labor - repairs or remodeling of real property
178 - Labor charges on repairs delivered under warranty
179 - Service contracts sold at the time of sale of TPP.
180 - Installation charges by persons selling property
181 - Installation charges - other than seller of goods
182 - Custom processing (on customer's property)
183 - Custom meat slaughtering, cutting and wrapping
184 - Taxidermy
185 - Welding labor (fabrication and repair)
Other Services
186 -Do you impose sales tax on other services not listed?
187 -Do you impose sales tax on other services not listed? (2)
188 -Do you impose sales tax on other services not listed? (3)
Cloud Computing Services New
189 - Software as a Services, Generally (Remote Access to Hosted Software)
190 - Remote Access to Hosted Software - Personal Use
191 - Remote Access to Hosted Software - Business Use
192 - Remote Access to Hosted Business Custom Applications
193 - Infrastructure as Service, Generally
194 - Personal Cloud Storage/Backup
195 - Business Cloud Storage/Backup
196 - Business Data Warehouses
197 - Ecommerce Site/Webserver Hosting
198 - Provision of Virtual Computing Capacity