These are the fees that may be assessed by the local governing board to any applicant requesting a retail liquor license to sell distilled spirits, liquor, wine and beer. All fees remain with the local governing board recommending the issuance of such license within their jurisdiction. Sales Tax applies on retailers' gross receipts from all sales of tangible personal property and services not specifically exempted. Exemptions include, but are not limited to, sales to the state and its political subdivisions, certain agricultural products, motor vehicles, motor fuel, labor on construction and prescription drugs. Tax applies to receipts from amusement devices except coin-operated washers and dryers subject to special licensing.
Tax applies to receipts from oil and gas field services.
Trading Stamp License Fee Imposed annually on all trading stamp and coupon companies who wish to provide retailers with their products. Use Tax Use Tax is imposed on the privilege of the use, storage and consumption in this state of tangible personal property or services. Use tax license required.