State Taxation of Services by Category – 2017
# of Service Taxed
| State | Utilities | Personal Services | Business Services | Computer Services | Online Services | Adminissions /Amusements | Professional Services | Fabrication, Repair, & Installation | Other Services | Total |
| Alabama | 12 | 1 | 6 | 3 | 6 | 10 | 0 | 1 | 3 | 42 |
| Alaska | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 |
| Arkansas | 16 | 7 | 12 | 1 | 0 | 12 | 0 | 11 | 14 | 73 |
| Arizona* | 12 | 2 | 7 | 0 | 5 | 9 | 0 | 2 | 23 | 60 |
| California | 2 | 2 | 7 | 1 | 0 | 1 | 0 | 3 | 5 | 21 |
| Colorado | 4 | 1 | 2 | 0 | 4 | 2 | 0 | 3 | 3 | 19 |
| Connecticut | 10 | 9 | 21 | 6 | 8 | 10 | 0 | 10 | 25 | 99 |
| Delaware | 9 | 20 | 34 | 6 | 8 | 10 | 9 | 19 | 37 | 152 |
| Dist. of Columbia | 14 | 9 | 17 | 6 | 4 | 10 | 0 | 14 | 17 | 91 |
| Florida | 9 | 4 | 11 | 0 | 2 | 13 | 0 | 15 | 15 | 69 |
| Georgia | 10 | 4 | 5 | 2 | 0 | 8 | 0 | 1 | 6 | 36 |
| Hawaii | 16 | 20 | 34 | 8 | 6 | 14 | 9 | 18 | 42 | 167 |
| Idaho | 0 | 3 | 4 | 0 | 4 | 9 | 0 | 6 | 4 | 30 |
| Illinois | 12 | 2 | 1 | 1 | 1 | 9 | 0 | 1 | 2 | 29 |
| Indiana | 12 | 4 | 3 | 1 | 5 | 3 | 0 | 1 | 7 | 36 |
| Iowa | 10 | 15 | 17 | 0 | 1 | 13 | 0 | 13 | 20 | 89 |
| Kansas | 10 | 10 | 9 | 1 | 1 | 13 | 0 | 15 | 15 | 74 |
| Kentucky | 11 | 2 | 4 | 1 | 6 | 8 | 0 | 4 | 4 | 40 |
| Louisiana* | 10 | 8 | 5 | 3 | 5 | 9 | 0 | 13 | 7 | 60 |
| Maine | 10 | 1 | 6 | 0 | 5 | 3 | 0 | 4 | 4 | 33 |
| Maryland* | 5 | 3 | 13 | 1 | 0 | 11 | 0 | 4 | 3 | 40 |
| Massachusetts* | 9 | 1 | 4 | 0 | 1 | 1 | 0 | 2 | 1 | 19 |
| Michigan | 12 | 2 | 7 | 1 | 1 | 1 | 0 | 1 | 2 | 27 |
| Minnesota | 15 | 8 | 11 | 0 | 6 | 12 | 0 | 6 | 9 | 67 |
| Mississippi | 10 | 5 | 8 | 3 | 7 | 11 | 0 | 13 | 22 | 79 |
| Missouri | 8 | 1 | 2 | 1 | 0 | 10 | 0 | 0 | 2 | 24 |
| Montana | 12 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 4 | 17 |
| Nebraska | 14 | 10 | 14 | 3 | 6 | 12 | 0 | 12 | 10 | 81 |
| Nevada | 0 | 1 | 4 | 0 | 0 | 7 | 0 | 2 | 7 | 21 |
| New Hampshire | 6 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 2 | 9 |
| New Jersey | 12 | 6 | 17 | 1 | 4 | 7 | 0 | 15 | 22 | 84 |
| New Mexico* | 16 | 20 | 32 | 8 | 6 | 14 | 9 | 18 | 41 | 164 |
| New York | 5 | 5 | 13 | 1 | 1 | 6 | 0 | 14 | 19 | 64 |
| North Carolina | 12 | 7 | 8 | 0 | 6 | 9 | 0 | 14 | 6 | 62 |
| North Dakota | 4 | 1 | 4 | 2 | 1 | 8 | 0 | 0 | 2 | 22 |
| Ohio | 8 | 11 | 14 | 5 | 8 | 13 | 0 | 11 | 16 | 86 |
| Oklahoma* | 9 | 3 | 5 | 1 | 0 | 10 | 0 | 0 | 5 | 33 |
| Oregon | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 |
| Pennsylvania | 9 | 5 | 16 | 4 | 8 | 2 | 0 | 14 | 9 | 67 |
| Rhode Island | 11 | 1 | 6 | 2 | 1 | 5 | 0 | 3 | 8 | 37 |
| South Carolina | 4 | 6 | 7 | 4 | 2 | 10 | 0 | 1 | 5 | 39 |
| South Dakota | 14 | 19 | 28 | 8 | 8 | 13 | 5 | 18 | 39 | 152 |
| Tennessee | 11 | 10 | 7 | 3 | 6 | 12 | 0 | 14 | 13 | 76 |
| Texas | 12 | 10 | 14 | 8 | 8 | 12 | 1 | 10 | 15 | 90 |
| Utah | 7 | 8 | 6 | 0 | 5 | 11 | 0 | 15 | 12 | 64 |
| Vermont | 9 | 2 | 5 | 1 | 6 | 11 | 0 | 2 | 1 | 37 |
| Virginia | 1 | 3 | 4 | 0 | 0 | 1 | 0 | 4 | 4 | 17 |
| Washington | 16 | 20 | 33 | 8 | 8 | 13 | 9 | 16 | 44 | 167 |
| West Virginia | 8 | 18 | 27 | 4 | 5 | 13 | 1 | 13 | 26 | 115 |
| Wisconsin | 11 | 10 | 8 | 3 | 7 | 14 | 0 | 13 | 16 | 82 |
| Wyoming | 10 | 7 | 5 | 4 | 5 | 6 | 0 | 16 | 13 | 66 |
| Total # in Category | 16 | 20 | 34 | 8 | 8 | 15 | 9 | 19 | 47 | 176 |
| # States tax more than one-half of the services | 35 | 8 | 7 | 9 | 25 | 34 | 5 | 25 | 7 |
* No response, 2007 data reported
Source: FTA, Taxation of Services Survey, 2017.
# States tax more than one-half of the services
