Federation of Tax Administrators Survey of Services Current NC law

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1 Federation of Tax Administrators Survey of Services Current NC law Other States Agricultural Services 1 Soil prep., custom baling, other ag. services E 4 2 Veterinary services (both large and small animal) E 5 3 Horse boarding and training (not race horses) E 9 4 Pet grooming E 18 5 Landscaping services (including lawn care) E 21 Industrial and Mining Services 6 Metal, non-metal and coal mining services E 5 7 Seismograph & Geophysical Services E 6 8 Oil Field Services E 11 9 Typesetting service; platemaking for the print trade E 21 Construction 10 Gross Income of Construction Contractors E Carpentry, painting, plumbing and similar trades. E Construction service (grading, excavating, etc.) E Water well drilling E 10 Transportation Services 14 Income from intrastate transportation of persons E Local transit (intra-city) buses E 5 16 Income from taxi operations E 8 17 Intrastate courier service E 8 18 Interstate air courier (billed in-state) E 1 Storage 19 Automotive storage E Food storage E 9 21 Fur storage E Household goods storage E Mini -storage E Cold storage E Marina Service (docking, storage, cleaning, repair) E Marine towing service (incl. tugboats) E 8 27 Travel agent services E 4 28 Packing and crating E 10 Utility Service - Industrial Use 29 Intrastate telephone & telegraph T Interstate telephone & telegraph T Cellular telephone services T Electricity T Water E Natural gas E Other fuel (including heating oil) T Sewer and refuse, industrial E 14

2 Utility Service - Residential Use 37 Intrastate telephone & telegraph T Interstate telephone & telegraph T Cellular telephone services T Electricity T Water E Natural gas E Other fuel (including heating oil) T Sewer and refuse, residential E 10 Finance, Insurance and Real Estate 45 Service charges of banking institutions E 3 46 Insurance services E 6 47 Investment counseling E 6 48 Loan broker fees E 3 49 Property sales agents (real estate or personal) E 5 50 Real estate management fees (rental agents) E 5 51 Real estate title abstract services E 5 52 Tickertape reporting (financial reporting) E 8 Services Personal Services 53 Barber shops and beauty parlors E 7 54 Carpet and upholstery cleaning E Dating services E 8 56 Debt counseling E 7 57 Diaper service T Income from funeral services E Fishing and hunting guide services E Garment services (altering & repairing) E Gift and package wrapping service E Health clubs, tanning parlors, reducing salons E Laundry and dry cleaning services, coin-op E 6 64 Laundry and dry cleaning services, non-coin op T Massage services E Number services T Personal instruction (dance, golf, tennis, etc.) E 6 68 Shoe repair E Swimming pool cleaning & maintenance E Tax return preparation E 6 71 Tuxedo rental T Water softening and conditioning E 13 Business Services Sales of advertising time or space: 73 Billboards E 4 74 Radio & television, national advertising E 2 75 Radio & television, local advertising E 4 76 Newspaper E 4 77 Magazine E 4 78 Advertising agency fees (not ad placement) E 11

3 Business Services (continued) 79 Armored car services E Bail bond fees E 4 81 Check & debt collection E 8 82 Commercial art and graphic design. TT Commercial linen supply T Credit information, credit bureaus E Employment agencies E Interior design and decorating E Maintenance and janitorial services E Lobbying and consulting E 7 89 Marketing E 6 90 Packing and crating E Exterminating (includes termite services) E Photocopying services T Photo finishing T Printing T Private investigation (detective) services E Process server fees E 6 97 Public relations, management consulting E 7 98 Secretarial and court reporting services E 8 99 Security services E Sign construction and installation E Telemarketing services on contract E Telephone answering service E Temporary help agencies E Test laboratories (excluding medical) E Tire recapping and repairing E Window cleaning E 19 Computer: 107 Software - package or canned program T Software - modifications to canned program E Software - custom programs - material E Software - custom programs - professional serv. E Internet Service Providers-Dialup E Internet Service Providers-DSL or other broadband E Information services E Data processing services E Mainframe computer access and processing serv. E 11 Computer Online Services: 116 Online Data processing services E Software - Downloaded T Books - Downloaded T Music - Downloaded T Movies/Digital Video - Downloaded T Other Electronic Goods - Downloaded T 14

4 Automotive Services 122 Automotive washing and waxing. E Automotive road service and towing services E Auto service. except repairs, incl. painting & lube E Parking lots & garages E Automotive rustproofing & undercoating. E 25 Admissions & Amusements 127 Pari-mutuel racing events. T Amusement park admission & rides T Billiard parlors T Bowling alleys E Cable TV services T Direct Satellite TV T Circuses and fairs -- admission and games T Coin operated video games E Admission to school and college sports events T Membership fees in private clubs. E Admission to cultural events T Pinball and other mechanical amusements E Admission to professional sports events T Rental of films and tapes by theaters E Rental of video tapes for home viewing T 44 Professional Services 142 Accounting and bookkeeping E Architects E Attorneys E Dentists E Engineers E Land surveying E Medical test laboratories E Nursing services out-of-hospital E Physicians E 4 Leases and Rentals 151 Personal property, short term (generally) T Personal property, long term (generally) T Bulldozers, draglines and const. mach., short term T Bulldozers, draglines and const. mach., long term T Rental of hand tools to licensed contractors. T Short term automobile rental T Long term automobile lease T Limousine service (with driver) E Aircraft rental to individual pilots, short term T Aircraft rental to individual pilots, long term T Chartered flights (with pilot) E Hotels, motels, lodging houses T Trailer parks - overnight E 26

5 Fabrication, Installation and Repair Services 164 Custom fabrication labor T Repair material, generally T Repair labor, generally E Labor charges on repair of aircraft E Labor charges - repairs to interstate vessels E Labor charges - repairs to intrastate vessels E Labor - repairs to commercial fishing vessels E Labor charges on repairs to railroad rolling stock E Labor charges on repairs to motor vehicles E Labor on radio/tv repairs; other electronic equip. E Labor charges - repairs other tangible property E Labor - repairs or remodeling of real property E Labor charges on repairs delivered under warranty E Service contracts sold at the time of sale of TPP. E Installation charges by persons selling property E Installation charges - other than seller of goods E Custom processing (on customer's property) E Custom meat slaughtering, cutting and wrapping E Taxidermy E Welding labor (fabrication and repair) E Other E Totals 5 Agricultural Services 0 4 Industrial and mining services 0 4 Construction 0 16 Utilities 10 9 Transportation 0 6 Storage 0 8 F.I.R.E Personal services 4 34 Business services 5 8 Computer services 5 5 Automotive services 0 15 Admissions and amusements 9 9 Professional services 0 4 Leases 1 19 Fabrication, repair and installation 1 0 Miscellaneous Non-exempt entries 35

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