42-5061. Retail classification; definitions (L22, Ch. 43, sec. 2 & Ch. 321, sec. 7) A. The retail classification is comprised of the business of selling tangible personal property at retail. The tax base for the retail classification is the gross proceeds of sales or gross income derived from the business. The tax imposed on the […]
42-5061. Retail classification; definitions (L22, Ch. 43, sec. 3 & Ch. 321, sec. 8. Conditionally Eff.) A. The retail classification is comprised of the business of selling tangible personal property at retail. The tax base for the retail classification is the gross proceeds of sales or gross income derived from the business. The tax imposed […]
42-5062. Transporting classification A. The transporting classification is comprised of the business of transporting for hire persons, freight or property by motor vehicle, railroads or aircraft from one point to another point in this state. The transporting classification does not include: 1. Transporting for hire persons, freight or property by: (a) Motor carriers subject to […]
42-5063. Utilities classification; definitions A. The utilities classification is comprised of the business of: 1. Producing and furnishing or furnishing to consumers natural or artificial gas and water. 2. Providing to retail electric customers ancillary services, electric distribution services, electric generation services, electric transmission services and other services related to providing electricity. B. The utilities […]
42-5064. Telecommunications classification; definitions A. The telecommunications classification is comprised of the business of providing intrastate telecommunications services. The telecommunications classification does not include: 1. Sales of intrastate telecommunications services by a cable operator or by a microwave television transmission system that transmits television programming to multiple subscribers and that is operated pursuant to 47 […]
42-5065. Publication classification; definition A. The publication classification is comprised of the business of publishing newspapers, magazines or other periodicals and publications if published in this state. The publication classification does not include: 1. Manufacturing or publishing books. 2. Sales of magazines or other periodicals or other publications by this state to encourage tourist travel. […]
42-5066. Job printing classification A. The job printing classification is comprised of the business of job printing, engraving, embossing and copying. B. The tax base for the job printing classification is the gross proceeds of sales or gross income derived from the business, but the gross proceeds of sales or gross income derived from the […]
42-5067. Pipeline classification A. The pipeline classification is comprised of the business of operating pipelines for transporting oil or natural or artificial gas through pipes or conduits from one point to another point in this state. The pipeline classification does not include sales of natural gas or liquefied petroleum gas used to propel a motor […]
42-5068. Private car line classification A. The private car line classification is comprised of the business of operating a private car company, as defined in section 42-14301, from one point to another point in this state. B. The tax base for the private car line classification is the gross proceeds of sales or gross income […]
42-5069. Commercial lease classification; definitions A. The commercial lease classification is comprised of the business of leasing for a consideration the use or occupancy of real property. B. A person who, as a lessor, leases or rents for a consideration under one or more leases or rental agreements the use or occupancy of real property […]
42-5070. Transient lodging classification; definition A. The transient lodging classification is comprised of the business of operating, for occupancy by transients, a hotel or motel, including an inn, tourist home or house, dude ranch, resort, campground, studio or bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house […]
42-5071. Personal property rental classification; definitions A. The personal property rental classification is comprised of the business of leasing or renting tangible personal property for a consideration and includes peer-to-peer car sharing. The tax does not apply to: 1. Leasing or renting films, tapes or slides used by theaters or movies, which are engaged in […]
42-5072. Mining classification; definition (L15, Ch. 230, sec. 10) A. The mining classification is comprised of the business of mining, quarrying or producing for sale, profit or commercial use any nonmetalliferous mineral product that has been mined, quarried or otherwise extracted within the boundaries of this state described in article I, section 1, Constitution of […]
42-5072. Mining classification; definition (L18, Ch. 263, sec. 2. Conditionally Eff.) A. The mining classification is comprised of the business of mining, quarrying or producing for sale, profit or commercial use any nonmetalliferous mineral product that has been mined, quarried or otherwise extracted within the boundaries of this state described in article I, section 1, […]
42-5073. Amusement classification A. The amusement classification is comprised of the business of operating or conducting theaters, movies, operas, shows of any type or nature, exhibitions, concerts, carnivals, circuses, amusement parks, menageries, fairs, races, contests, games, billiard or pool parlors, bowling alleys, public dances, dance halls, boxing and wrestling matches, skating rinks, tennis courts, except […]
42-5074. Restaurant classification A. The restaurant classification is comprised of the business of operating restaurants, dining cars, dining rooms, lunchrooms, mobile food units, lunch stands, soda fountains, catering services or similar establishments where articles of food or drink are sold for consumption on or off the premises. B. The tax base for the restaurant classification […]
42-5075. Prime contracting classification; exemptions; definitions A. The prime contracting classification is comprised of the business of prime contracting and the business of manufactured building dealer. Sales for resale to another manufactured building dealer are not subject to tax. Sales for resale do not include sales to a lessor of manufactured buildings. The sale of […]
42-5076. Online lodging marketplace classification; definitions A. The online lodging marketplace classification is comprised of the business of operating an online lodging marketplace. B. The tax base for the online lodging marketplace classification is the gross proceeds of sales or gross income derived from the business measured by the total amount charged for an online […]
