237-10 REPEALED.
§237-10 REPEALED. L 1989, c 6, §6.
237-10.5 Reporting requirement for contractors on federal construction projects.
§237-10.5 Reporting requirement for contractors on federal construction projects. All persons who do not possess a valid license under this chapter at the time of the contract award and who contract with the federal government for any construction project located in the State shall report to the department, on forms prescribed by the department, its […]
237-11 Tax year.
§237-11 Tax year. The assessment of taxes herein made and the returns required therefor shall be for the year ending on December 31. If the taxpayer, in exercising a privilege taxable under this chapter, keeps the taxpayer’s books reflecting the same on a basis other than the calendar year, the taxpayer may, with the assent […]
237-12 Tax cumulative; extent of license.
§237-12 Tax cumulative; extent of license. (a) The tax imposed by this chapter shall be in addition to the license fee imposed under section 237-9 and all other taxes levied by law as a condition precedent to engaging in any business, trade, or calling. A person exercising a privilege taxable under this chapter, subject to […]
237-13 Imposition of tax.
§237-13 Imposition of tax. There is hereby levied and shall be assessed and collected annually privilege taxes against persons on account of their business and other activities in the State measured by the application of rates against values of products, gross proceeds of sales, or gross income, whichever is specified, as follows: (1) Tax on […]
237-13.3 REPEALED.
§237-13.3 REPEALED. L 2015, c 22, §8.
237-13.5 Assessment on generated electricity.
§237-13.5 Assessment on generated electricity. Any other provision of the law to the contrary notwithstanding, the levy and assessment of the general excise tax on the gross proceeds from the sale of electric power to a public utility company for resale to the public, shall be made only as a tax on the business of […]
237-13.8 Sales of telecommunications services through prepaid telephone calling service.
§237-13.8 Sales of telecommunications services through prepaid telephone calling service. (a) For the purposes of this section, “prepaid telephone calling service” means the right to exclusively purchase telecommunication services, paid for in advance, that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed. (b) If the sale […]
237-14 Segregation of gross income, etc., on records and in returns.
§237-14 Segregation of gross income, etc., on records and in returns. The imposition of taxes and the application of tax rates do not depend upon the business in which the taxpayer is primarily engaged. One business may be subject to two or more tax rates. If a business is within the purview of two or […]
237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses.
§237-14.5 Segregation of gross income, etc., on records and in returns of telecommunications businesses. (a) Notwithstanding section 237-14, any person engaged in the business of selling interstate or foreign common carrier telecommunications services taxable under section 237-13(6)(C), or any public utility defined in section 269-1 having gross income from the conveyance or transmission of telephone […]
237-15 Technicians.
§237-15 Technicians. When technicians supply dentists or physicians with dentures, orthodontic devices, braces, and similar items which have been prepared by the technician in accordance with specifications furnished by the dentist or physician, and such items are to be used by the dentist or physician in the dentist’s or physician’s professional practice for a particular […]
237-16 REPEALED.
§237-16 REPEALED. L 2003, c 135, §11.
237-16.5 Tax on written real property leases; deduction allowed.
§237-16.5 Tax on written real property leases; deduction allowed. (a) This section relates to the leasing of real property by a lessor to a lessee. There is hereby levied, and shall be assessed and collected annually, a privilege tax against persons engaging or continuing within the State in the business of leasing real property to […]
237-16.8 Exemption of certain convention, conference, and trade show fees.
§237-16.8 Exemption of certain convention, conference, and trade show fees. In addition to any other applicable exemption provided under this chapter, there shall be exempted from the measure of taxes imposed by this chapter all of the value or gross income derived by a fraternal benefit, religious, charitable, scientific, educational, or other nonprofit organization under […]
237-17 Persons with impaired sight, hearing, or who are totally disabled.
§237-17 Persons with impaired sight, hearing, or who are totally disabled. Anything in section 237-13 to the contrary notwithstanding, the privilege tax levied, assessed, and collected on account of the business or other activities of individuals who are blind, deaf, or totally disabled, corporations all of whose outstanding shares are owned by individuals who are […]
237-18 Further provisions as to application of tax.
§237-18 Further provisions as to application of tax. (a) Where a coin operated device produces gross income which is divided between the owner or operator of the device, on the one hand, and the owner or operator of the premises where the device is located, on the other hand, the tax imposed by this chapter […]
237-19 REPEALED.
§237-19 REPEALED. L 2002, c 153, §5. Cross References For similar provision, see §231-3.1.
237-20 Principles applicable in certain situations.
§237-20 Principles applicable in certain situations. A person or company having shareholders or members (a corporation, association, group, trust, partnership, joint adventure, or other person) is taxable upon its business with them, and they are taxable upon their business with it. A person or company, whether or not called a cooperative, through which shareholders or […]
237-21 Apportionment.
§237-21 Apportionment. If any person, other than persons liable to the tax on manufacturers as provided by section 237-13(1), is engaged in business both within and without the State or in selling goods for delivery outside the State, and if under the Constitution or laws of the United States or section 237-29.5 the entire gross […]
237-22 Conformity to Constitution, etc.
§237-22 Conformity to Constitution, etc. (a) In computing the amounts of any tax imposed under this chapter, there shall be excepted or deducted from the values, gross proceeds of sales, or gross income so much thereof as, under the Constitution and laws of the United States, the State is prohibited from taxing, but only so […]