The following services would be subject to state sales
and use taxation effective on January 1, 2010.
-offices of certified public accountants - tax
preparation services -other accounting services -real estate credit -all other non-depository
credit intermediation -mortgage and non-mortgage
loan brokers -financial transactions
processing, reserve, and clearing-house activities -other activities related
to credit intermediation -trust, fiduciary, and
custody activities -general automotive repair -automotive exhaust system
repair -automotive transmission
repair -other automotive
mechanical and electrical repair and maintenance -automotive body, paint,
and interior repair and maintenance -automotive glass
replacement shops -automotive oil change and
lubrication shops -car washes -all other automotive
repair and maintenance -general rental centers Beauty -barber shops -beauty salons -nail salons Computer -wired telecommunications
carriers -wireless
telecommunications carriers (except satellite) -satellite
telecommunications -telecommunications
resellers -all other
telecommunications -data processing, hosting,
and related services -libraries and archives - internet
publishing and broadcasting and web search portals -custom consumer
programming services -computer systems design
services -other computer related
services Contracting Services -Residential modelers; poured concrete foundation
and structure contractors structural steel and precast
concrete contractors -framed contractors -masonry contractors -glass and glazing
contractors -roofing contractors -sliding contractors -other foundation,
structure, and building exterior contractors -electrical contractors
and other wiring installation contractors -plumbing, heating, and
air-conditioning contractors -other building equipment
contractors -drywall and insulation
contractors -painting and wall
covering contractors -flooring contractors -tile and terrazzo
contractors -finish carpentry
contractors -other building finishing
contractors - site
preparation contractors - all
other specialty trade contractors - used household and
office goods moving Delivery -couriers and express delivery services Entertainment -theater companies -dinner theaters -dance companies - musical
groups and artists -other performing arts
companies -sports teams and clubs -racetracks; other
spectators sports -independent artists,
writers, and performers -museums -historical sites -zoos -botanical gardens -nature parks and other
similar institutions -amusement and theme parks -amusement arcades -bowling centers -all other amusement and
recreation industries -RV (recreational vehicle)
parks and campgrounds -recreation and vacation
camps (except campgrounds) -caterers -mobile food services -photography studios -portrait -motion picture theaters -drive-in motion picture
theaters -sound recording studios;
other sound recording industries Installation and Repair
Services -security systems services -locksmiths Home
Repairs/Renovations -solid waste collection -hazardous waste
collection -hazardous waste treatment
and disposal -solid waste landfill -other non-hazardous waste
treatment and disposal -remediation services -consumer electronics
repair and maintenance -consumer and office
machine repair and maintenance -communication equipment
repair and maintenance Home Services -architectural services -landscape architectural
services -engineering services -drafting services -interior design services -graphic design services -other specialized design
services -cable and other
subscription programming -carpet and upholstery
cleaning services; other services to buildings and dwellings -appliance repair and
maintenance -reupholstery and
furniture repair -other personal and
household goods and maintenance -septic tank and related
services -exterminating and pest
control services -janitorial services Landscape Services -building inspection
services -geophysical serving and
mapping services -surveying and mapping services -testing laboratories -home and garden equipment
repair and maintenance -landscaping services Laundry/Garments -coin operated laundries
and dry-cleaners -dry-cleaning and laundry
services -linen supply Legal Services -offices of lawyers -title abstract and
settlement offers -all other legal services Memberships -diet and weight reducing
centers -golf courses and country
clubs -marinas - fitness and recreational
sports centers Personal Services -personal care services -photo finishing
laboratories (except one-hour) -one-hour
photofinishing -translation and
interpretation services -consumer electronics and
appliance rental -formal wear and costume
rental -video tape and disc
rental -recreational goods rental -all other consumer goods
rental -footwear and leather
goods repair -telephone answering
services -private mail centers -other business service
centers (including copy shops) -travel agencies -tour operators -convention and visitors
bureaus -other travel arrangements
and reservation services -scenic and sightseeing
for land/water/other -investigation services -all other professional,
scientific, and technical services -document preparation
services Pets -pet care (except
veterinary) -veterinary services -offices of real estate
appraisers; - lessors
of nonresidential buildings (except warehouses) Storage -local messengers and local delivery -general warehousing and
storage -refrigerated warehousing
and storage -other warehousing and
storage -packing and crating -lessors
of mini-warehouses and self-storage units Non Mandatory Tips for
Service -taxi service -limousine service Transportation -passenger car rental -passenger car leasing -truck, utility trailer,
and RV (residential vehicle) rental and leasing; -parking lots and garages -motor vehicle towing -commercial banking -savings institutions -credit unions -credit card issuing -sales financing -consumer lending
Accounting Services
Automotive Services
Real Estate
-offices of real
estate agents and brokers;
-other activities
related to real estate
Banking Services