§ 42-5075 – Prime contracting classification; exemptions; definitions
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
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 […]
§ 42-5074 – Restaurant classification
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 […]
§ 42-5061 – Retail classification; definitions
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; Version 2 – Retail classification; definitions
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
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
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
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
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
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 […]