Document Reference | Description | Date of Issue | Status | |
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82.04.250 | Tax on retailers. |
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82.04.290 | Tax on selected business services, financial businesses, or other business or service activities. |
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82.08.020 | Tax imposed--Retail sales--Retail car rental. |
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82.12.020 | Use tax imposed. |
Document Reference | Description | Date of Issue | Status | |
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458-20-153 | Funeral (directors) establishments explains the application of business and occupation (B&O), retail sales, and use taxes to the business activities of funeral establishments. Rule 153 has been amended to include a discussion of the taxability of prearrangement funeral service contracts and when income from such contracts is taxable. The changes also include a discussion of accommodation expenditures, out-of-state interment, sales to the federal government, and provide a few examples. |
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458-20-153 | Funeral directors. |