In consideration of the unusual use of the public highways, each person, except as otherwise provided in this chapter, desiring to operate a motor vehicle, trailer or semitrailer, upon the public highways of this state as a motor carrier, annually pays the commercial motor vehicle fee based on gross weight. Conservation Tax Imposed on the severance of all energy minerals, paid quarterly by the severor. Sales and use tax is applicable on construction materials. Contractors' Use Tax Imposes use tax on contractors and subcontractors who use tangible personal property in the performance of realty improvement contracts. Tax applies on the cost or fair market value of property, whichever is greater.
Materials used in public contracts are taxable.
Estate Tax Imposed on estates in an amount equal to any unused Federal-State Death Tax Credit. Spouses are totally exempt from inheritance tax. Imposed on all applicants requesting permission to obtain and operate under the provision of any classified license listed in the area of distilled spirits and liquor. Imposed on every gallon of distilled spirits imported and received by in-state licensed liquor wholesalers. An original registration fee at the rate of three percent of the purchase price of a mobile home or if a bill of sale is not available, the fair market value thereof.