- Section 363C.300 - Rate of tax based on business category in which business entity is primarily engaged
- Section 363C.310 - Agriculture, forestry, fishing and hunting (NAICS 11)
- Section 363C.320 - Mining, quarrying and oil and gas extraction (NAICS 21)
- Section 363C.330 - Utilities and telecommunications (NAICS 22 and 517)
- Section 363C.340 - Construction (NAICS 23)
- Section 363C.350 - Manufacturing (NAICS 31, 32 and 33)
- Section 363C.360 - Wholesale trade (NAICS 42)
- Section 363C.370 - Retail trade (NAICS 44 and 45)
- Section 363C.380 - Air transportation (NAICS 481)
- Section 363C.390 - Rail transportation (NAICS 482)
- Section 363C.400 - Other transportation (NAICS 483, 485, 486, 487, 488, 491 and 492)
- Section 363C.410 - Truck transportation (NAICS 484)
- Section 363C.420 - Warehousing and storage (NAICS 493)
- Section 363C.430 - Publishing, software and data processing (NAICS 511, 512, 515 and 518)
- Section 363C.440 - Finance and insurance (NAICS 52)
- Section 363C.450 - Real estate and rental and leasing (NAICS 53)
- Section 363C.460 - Professional, scientific and technical services (NAICS 54)
- Section 363C.470 - Management of companies and enterprises (NAICS 55)
- Section 363C.480 - Administrative and support services (NAICS 561)
- Section 363C.490 - Waste management and remediation services (NAICS 562)
- Section 363C.500 - Educational services (NAICS 61)
- Section 363C.510 - Health care and social assistance (NAICS 62)
- Section 363C.520 - Arts, entertainment and recreation (NAICS 71)
- Section 363C.530 - Accommodation (NAICS 721)
- Section 363C.540 - Food services and drinking places (NAICS 722)
- Section 363C.550 - Other services (NAICS 81)
- Section 363C.560 - Unclassified business entities