Tax period: January 1 - December 31
Tax return and payment due: February 28
Businesses in the 1B classification are selling the following products:
- Building materials, builder's hardware
- Electrical supplies
- Farm equipment
- Glass
- Hardware
- Heating and air conditioning equipment
- Lumber
- Paint
- Plumbing
- Roofing materials
- Service station sales of tangible personal property except for gasoline, diesel fuel and motor oil
- Tools
- Wholesale sales of gasoline and diesel fuel
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