Fire companies

From the 2024 DOR Tax Exemption Study

Home Education Industry Guides Staffing Industry Specific B&O Tax Applications Print Specific B&O tax applications Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals. For more information, please see our Special Notice and our Services newly subject to retail sales tax webpage. Following is a discussion of specific applications of the B&O tax for a variety of industries. Please also refer to the web site information contained in these discussions. In addition, you may refer to the " decision trees " that may be helpful in identifying the correct reporting classification for various industries. Construction Construction laborers will be presumed to be engaged in retail activities unless otherwise documented. Construction laborers typically perform cleanup, manual hauling of materials at construction sites and perform other skilled and/or unskilled labor. If the construction laborers are engaged by a custom contractor, a reseller permit may be accepted by the staffing business. In this instance, sales tax would not be collected on the income. Instead, the charges would