|
|
| § 363C.300 |
Rate of tax based on business category in which business entity is primarily engaged |
| § 363C.310 |
Agriculture, forestry, fishing and hunting (NAICS 11) |
| § 363C.320 |
Mining, quarrying and oil and gas extraction (NAICS 21) |
| § 363C.330 |
Utilities and telecommunications (NAICS 22 and 517) |
| § 363C.340 |
Construction (NAICS 23) |
| § 363C.350 |
Manufacturing (NAICS 31, 32 and 33) |
| § 363C.360 |
Wholesale trade (NAICS 42) |
| § 363C.370 |
Retail trade (NAICS 44 and 45) |
| § 363C.380 |
Air transportation (NAICS 481) |
| § 363C.390 |
Rail transportation (NAICS 482) |
| § 363C.400 |
Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492) |
| § 363C.410 |
Truck transportation (NAICS 484) |
| § 363C.420 |
Warehousing and storage (NAICS 493) |
| § 363C.430 |
Publishing, software and data processing (NAICS 511, 512, 515 and 518) |
| § 363C.440 |
Finance and insurance (NAICS 52) |
| § 363C.450 |
Real estate and rental and leasing (NAICS 53) |
| § 363C.460 |
Professional, scientific and technical services (NAICS 54) |
| § 363C.470 |
Management of companies and enterprises (NAICS 55) |
| § 363C.480 |
Administrative and support services (NAICS 561) |
| § 363C.490 |
Waste management and remediation services (NAICS 562) |
| § 363C.500 |
Educational services (NAICS 61) |
| § 363C.510 |
Health care and social assistance (NAICS 62) |
| § 363C.520 |
Arts, entertainment and recreation (NAICS 71) |
| § 363C.530 |
Accommodation (NAICS 721) |
| § 363C.540 |
Food services and drinking places (NAICS 722) |
| § 363C.550 |
Other services (NAICS 81) |
| § 363C.560 |
Unclassified business entities |
