• 1001. DEFINITIONS.
• 1002. EXCISE TAX UPON GROSS RECEIPTS OF ALL UTILITIES CONTRACTORS.
• 1003. EXCISE TAX UPON GROSS RECEIPTS OF ALL OTHER PRIME CONTRACTORS.
• 1004. EFFECTIVE DATE OF TAX.
• 1005. CONTRACTORS SUBJECT TO TAX.
• 1006. SUBCONTRACTORS.
• 1007. PRIME CONTRACTORS.
• 1008. TOTAL CONTRACT PRICE AS BASIS OF TAX - PURCHASED MATERIALS.
• 1009. GROSS RECEIPTS DEFINED - MATERIALS NOT DEDUCTIBLE.
• 1010. IMPROVEMENTS WITHOUT CONTRACT TAXABLE WHEN SOLD WITHIN FOUR YEARS AFTER COMPLETION.
• 1011. TAX IMPOSED ON IMPROVEMENTS BUILT FOR LEASE - CREDIT AGAINST TAX ON SALE - DUE DATE - EXEMPTIONS.
• 1012. REPORT AND PAYMENT OF TAX.
• 1013. ENFORCEMENT AND ADMINISTRATION.
• 1014. CONTRACTORS MAY LIST EXCISE AND USE TAXES AS SEPARATE LINE ITEM ON CONTRACTS AND BILLS.
• 1015. CONTRACTORS EXCISE TAX COLLECTION AGREEMENT WITH STATE.
• 1016. AMENDMENTS TO CONTRACTORS EXCISE TAX LAWS.
• 1017. ENFORCEMENT, PENALTIES, AND APPEALS - APPLICATION OF STATE AND TRIBAL LAW.

1005. CONTRACTORS SUBJECT TO TAX.

Contractors engaged in contracts for realty improvements include without limitation those enumerated in the Standard Industrial Classification Manual of 1972 as prepared by the statistical policy division of the Office of Management and Budget, Office of the President: building construction – general contractors and operative builders (major group no. 15); construction other than building construction – general contractors (major group no. 16); construction – special trade contracts (major group no. 17).