Utilities, Communications, Transporting, Private (Rail) Car, Pipeline, Publication, Job Printing, Restaurants and Bars, Amusement, Personal Property Rental, Contracting -Prime and Owner-Builder, Retail, Transient Lodging, and Use Tax.

Transaction Privilege Tax Rate Tables 

For Prime Contractors: Use the old rate for any payments from contracts or bids written on or before May 18, 2010. The prime contractor must maintain documentation to verify the date of the contract or written bid. Gross income received from Pre-existing Prime Contracts will be reported under Class 215.

For other businesses: The increase does not apply for 120 days fJune 1st for income from written contracts entered into before June 1, 2010 unless the contract contains a provision that allow you to collect the additional tax from the customer. You must have documentation to verify the date of the written contract. This exception will expire 9/30/2010. 

The additional tax will be reported to the Department of Revenue beginning with the June 2010 TPT-1 due in July 2010 and will be added to the existing state/county combined rate.

The Transaction Privilege Tax is imposed on the vendor, therefore if you don't charge the increased rate to your customer (and you don't qualify for any of the exceptions above), you will have to pay the additional tax from your pocket.