HAR § 18-237-13-10 — Tax on other business

§18-237-13(6)-01 One-half per cent intermediary services rate, in general. §18-237-13(6)-02 Summary of the rules. §18-237-13(6)-03 Definitions; generally. §18-237-13(6)-04 “Service business,” defined. §18-237-13(6)-05 “Licensed person in this State,” defined. §18-237-13(6)-06 “Intermediary” between Service Provider and Customer. §18-237-13(6)-07 Three parties required. §18-237-13(6)-08 Gross income received from Customer by Intermediary subject to general excise tax at the four per cent rate. §18-237-13(6)-09 Burden of proof on Service Provider. §18-237-14 to 15 (Reserved.)