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• EXHIBIT A
<br /> SUMMARY OF STATE SALES AND USE TAX PROVISIONS
<br /> Sales Tax. The sales tax portion of the Tax is generally levied upon the gross proceeds and
<br /> receipts derived from all sales to any person within the City of the following (list not exclusive):
<br /> (a) Tangible personal property;
<br /> (b) Natural or artificial gas, electricity, water, ice, steam, or any other utility
<br /> or public service except transportation services, sewer services and sanitation or garbage
<br /> collection services;
<br /> (c) (i) Service by telephone, telecommunications and telegraph companies to
<br /> subscribers or users, including transmission of messages or images, whether local or long
<br /> distance, including all service, installation, construction and rental charges having any
<br /> connection with transmission of any message or image;
<br /> (ii) Service of finishing rooms, suites, condominiums, townhouses,
<br /> rental houses or other accommodations by hotels, apartment hotels, lodging houses, tourist
<br /> camps, tourist courts, property management companies, or any other provider of
<br /> accommodations to transient guests;
<br /> (iii) Service of cable television, community antenna television, and any
<br /> and all other distribution of television, video, or radio services with or without the use of wires
<br /> provided to subscribers, paying customers or users, including installation, service, rental, repair
<br /> • and other charges having any connection with the providing of the said services;
<br /> (iv) Service of initial installation, alteration, addition, cleaning,
<br /> refinishing, replacement and repair of motor vehicles, aircraft, farm machinery and implements,
<br /> motors of all kinds, tires and batteries, boats, electrical appliances and devices, furniture, rugs,
<br /> flooring, upholstery, household appliances, televisions and radios, jewelry, watches and clocks,
<br /> engineering instruments, medical and surgical instruments, machinery of all kinds, bicycles,
<br /> office machines and equipment, shoes, tin and sheet metal, mechanical tools and shop
<br /> equipment; however, the tax does not apply to (A) coin operated car washes, (B) the
<br /> maintenance or repair of railroad parts, railroad cars and equipment brought into the City solely
<br /> and exclusively for the purpose of being repaired, refurbished, modified, or converted within the
<br /> City, (C) the service of alteration, addition, cleaning, refinishing, replacement or repair of
<br /> commercial jet aircraft or commercial jet aircraft components or subcomponents, (D) the repair
<br /> or remanufacture of industrial metal rollers or platens that have a remanufactured non-metallic
<br /> material covering on all or a part of the roller or platen surface, or (E) the initial installation,
<br /> alteration, addition, cleaning, refinishing, replacement or repair of non-mechanical, passive or
<br /> manually operated components of buildings or other improvements or structures affixed to real
<br /> estate;
<br /> (v) Service of providing transportation or delivery of money, property
<br /> or valuables by armored car; service of providing cleaning or janitorial work; service of pool
<br /> cleaning and servicing; pager services; telephone answering services; landscaping and non-
<br /> residential lawn care services; service of parking a motor vehicle or allowing a motor vehicle to
<br /> be parked; service of storing a motor vehicle; service of storing firs; and the service of providing
<br /> indoor tanning at a tanning salon;
<br /> (d) Printing of all kinds, types and characters, including the service of
<br /> • overprinting, and photography of all kinds;
<br /> A-1
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