Note

Gross income received on or after October 1, 2001, by transportation service providers shall be subject to the tax imposed under chapter 237. L Sp 2001 3d, c 9, §6.

Attorney General Opinions

Hauling contractor rendering services on behalf of an intermediary must report income at retail rate. Att. Gen. Op. 64-9.

Case Notes

Slaughterhouse operator, whose customers are wholesalers and producers, is not a "manufacturer". 69 H. 125, 735 P.2d 935.