§ 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 […]
§ 42-5067 – Pipeline classification
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
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
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
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 […]