Transaction Privilege (Sales) And Use Tax Return With Step By Step Instructions - City Of Chandler Page 4

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Appendix A
Chandler Business Class and Deduction Codes
Business Class Code
Deductions
Deduction Codes Allowed for Class
Class
Rate
Code
Activity Description
Description
1
1.50%
52
Transportation
52, 64, 81
Discounts & Refunds
4
2.75%
54
Utilities
52, 54, 64, 65, 81
Sales for Resale
5
2.75%
Telecommunications
52, 54, 64, 66, 81
55
Out-of-State Sales
9
1.50%
56
Publishing
52, 54, 55, 64, 65, 69, 81
50% Retail Sales to US Gov't.
10
1.50%
57
Printing
52, 54, 55, 64, 65, 74, 81
100% Mfg. Sales to US Gov't.
11
1.80%
Restaurants and Bars
52, 54, 64, 74, 75, 81
58
Prescriptions/Prosthetics
12
1.50%
59
Amusements
52, 64, 81
Gasoline & Use Fuel
13
1.50%
62
Real Property Rentals
52, 54, 64, 75, 81
Out-of-City Contracting
Retail Service Labor
52, 54, 55, 58, 63, 64, 65, 73, 74,
63
14
1.50%
Personal Property Rentals
75, 81, 83
64
Sales Tax Collected/Factored
15
1.50%
65
Construction Contracting
52, 62, 64, 70, 71, 73, 75, 81
Qualifying Healthcare Sales
16
1.50%
66
Manufactured Buildings
52, 64, 75, 81
Interstate Telecommunications
52, 54, 55, 56, 57, 58, 59, 63, 64,
69
National Advertising
17
1.50%
Retail Sales
65, 73, 74, 75, 79, 81, 82, 83
70
35% Standard Contracting
18
1.50%
71
Advertising
52, 64, 69, 81
Exempt Subcontracting
25
4.40%
73
Hotel/Motel < 31 Days
52, 64, 75, 81
Exempt Capital Equipment
26
1.50%
Hotel/Motel > 30 Days
52, 64, 75, 81
74
Freight Out/Delivery
40
$0.023
75
Jet Fuel Sales - Per Gallon
52, 54, 56, 64, 65, 74, 75, 81
Other Allowed (Must Describe)
79
Food Stamp/WIC Purchases
81
Bad Debts
49
$0.023
82
Jet Fuel - Use Tax - Per Gal.
(None)
Trade-In Allowances
99
1.50%
83
Use Tax
(None)
Mining Supplies

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