Business & Occupation Tax: Schedule Table & Rates
Business Classification Rate Per $100
Production of Natural Resource Products $1.00
Manufacturing or Compounding Products $0.28
Selling Tangible Property (Wholesale) $0.15
Selling Tangible Property (Retail) $0.365
Contracting $2.00
Service Business $0.88
Business of Furnishing Property for Hire (Rents & Royalties) $0.73
Banking or Financial Business $0.94

Rates updated as of April 1, 2015.