Things purchased by a customer which do not have physical characteristics, or which are not goods, wares, or merchandise (e.g., mechanical; lodging; repair of vehicles, equipment, or applicances; house cleaning; daycare; data processing; consulting services; instructors, tutors, or teachers (other than those paid wages); short-term business rental property, beauticians etc.).
Tax Rate
$0.36/$100 of gross receipts or fixed fees on gross receipts under $100,000.
General Requirements
Tangible Personal Property 762B (following January 1 after business opening): 762B Form.
