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Number of Services Taxed by Category and State - July 2007

 
Utilities
Personal
Services
Business 
Services
Computer 
Services
Admissions/
Amusements
Professional
Services
Fabrication,
Repair & 
Installation
Other
Services
Total
                   
Alabama
12
2
6
3
10
0
1
3
37
Alaska *
0
0
0
0
0
0
0
1
1
Arkansas
16
7
12
1
12
0
11
13
72
Arizona
12
2
7
0
9
0
2
23
55
California
2
2
7
2
1
0
3
4
21
Colorado *
4
0
2
1
2
0
3
2
14
Connecticut
10
9
20
6
10
0
10
14
79
Delaware *
9
20
33
6
10
9
19
37
143
District of Columbia
13
7
15
6
8
0
12
12
73
Floida
7
4
9
0
14
0
16
13
63
Georgia *
10
4
5
2
8
0
1
6
36
Hawaii
16
20
34
8
14
9
18
41
160
Iowa
13
15
18
1
14
0
13
20
94
Idaho
0
3
5
0
11
0
6
4
29
Illinois
12
1
1
1
0
0
1
1
17
Indiana
7
4
3
2
3
0
1
4
24
Kansas
10
11
9
1
13
0
15
15
74
Kentucky
11
2
4
0
6
0
4
1
28
Louisiana
10
8
5
3
9
0
13
7
55
Maine
9
1
6
0
3
0
4
2
25
Maryland
5
3
13
1
11
0
4
2
39
Massachusetts
9
1
4
0
1
0
2
1
18
Michigan
12
2
7
1
1
0
1
2
26
Minnesota
15
7
12
2
13
0
6
11
66
Mississippi
10
5
8
3
11
0
13
22
72
Missouri
8
1
2
2
10
0
0
3
26
Montana
12
0
0
0
2
0
0
4
18
Nebraska
14
9
14
3
12
0
13
12
77
Nevada
0
1
4
0
7
0
2
4
18
New Hampshire *
6
1
0
2
0
0
0
2
11
New Jersey
12
5
16
1
6
0
15
19
74
New Mexico
16
20
32
8
14
9
18
41
158
New York
4
4
13
1
6
0
14
15
57
North Carolina
10
4
5
0
9
0
1
1
30
North Dakota
6
1
4
2
11
0
0
2
26
Ohio
8
12
14
5
3
0
12
14
68
Oklahoma
9
3
4
1
10
0
0
5
32
Oregon
0
0
0
0
0
0
0
0
0
Pennsylvania
9
5
16
1
1
0
15
8
55
Rhode Island *
10
1
6
3
4
0
3
2
29
South Carolina
4
6
7
4
10
0
1
3
35
South Dakota
14
19
28
8
13
5
18
41
146
Tennessee *
11
10
7
3
12
0
13
11
67
Texas
12
10
14
8
12
1
10
16
83
Utah
7
8
6
0
11
0
15
11
58
Vermont
9
2
5
2
11
0
2
1
32
Virginia *
1
3
4
0
1
0
4
5
18
Washington
16
20
33
8
13
9
16
43
158
West Virginia
6
17
26
4
13
1
13
25
105
Wisconsin
11
11
8
3
14
0
14
15
76
Wyoming
10
6
6
2
6
0
16
12
58
                   
Total Number in Category
16
20
34
8
15
9
19
47
168

* State did not respond, 2004 data reported
Source: FTA survey

Note:

This report was organized based on the best classification codes available for use at the time the survey was designed. There are shortcomings in using these NAICS codes, however. A solid understanding of how these codes work will help you get the clearest picture of what is -- and what is not -- taxed within a state.

NAICS codes classify types of businesses. They do not classify types of goods or services being sold. For example, gas stations are not the same as sales of motor fuel.

This survey therefore does not specifically identify the services that are taxed in the participating states. Rather, this survey identifies categories of businesses that might provide one or more services that are taxed.

Just because a business category is identified as taxable does not mean that every good or service related to that business is being taxed. Likewise, a single taxed good or service might be reflected under several business categories.

The footnotes are important and will enhance your understanding of what is, or is not, taxable. FTA is planning to re-craft this survey in ways that will allow us to present far more information.

In the meantime, however, we ask that you recognize that a researcher cannot simply count the number of "taxable" checkmarks under a state and develop an informed impression of a state's taxation of services. You will find that revenue earned by a particular business category is not equivalent to the revenue generated by the sale of any particular service. A state may tax a business category in a small, limited way (affecting one or two services), or in a large, broad way (affecting many services).