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Classification 4

Classification 4 is for contractors and for the sale of certain farm products. Persons receiving compensation from rendering the following services or selling the farm items listed below are considered to be under Classification 4:

  • Constructing, building, erecting, repairing, grading, excavating, drilling, exploring, testing or adding to any building, highway, street, sidewalk, bridge, culvert, sewer, irrigation or water system, drainage or dredging system, levee or levee system or any part thereof, railway, reservoir, dam, power plant, electrical system, air conditioning system, heating system, transmission line, pipeline, tower, dock, storage tank, wharf, excavation, grading, water well and any other improvement or structure or any part thereof
  • Exterminating services
  • Installing personal property
  • Sales of livestock, poultry or other farm products, excluding sales by persons who directly produce and sell such products

Instructions for filing new Business Tax Class 4 Returns

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