Bill No.: SF0005                  Drafter:  MQ

 

LSO No.:  05LSO-0266              Effective Date:  2/17/05

 

Enrolled Act No.:  SEA0010

 

Chapter No.:       31

 

Prime Sponsor:     Joint Revenue Interim Committee

 

Catch Title:       NAICS manual.

 

Subject:  Amends the reference to the Northern American Industry Classification System (NAICS) manual.

 

Summary/Major Elements:

 

·        Amends the reference to the NAICS manual from the 2003 to the 2002 manual (apparently there is no 2003 version).

 

·        NAICS manual is used for classification of industries on the basis of the activity in which they are primarily engaged for sales/use taxation purposes.