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Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

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  5. Examples: Urban Transportation

Examples: Urban transportation

Example 4

Speedy Trucking is hired to transport property from a location in City A to a location in City B. The total mileage between the pickup point and the delivery point is ten miles. City B is within 5 miles of the corporate limits of City A.

Diagram showing City A as a pick up point and City B as a delivery point. An arrow between them is labeled "5 miles," and text at the bottom reads "Total of 10 miles."

The urban transportation tax applies because the corporate limits of City A and City B are within five miles of each other.

Example 5

Speedy Trucking is hired to transport goods from a point five miles outside of City A, to a point five miles outside of City B. The total mileage between the pickup point and delivery point is twenty miles. City B is within five miles of the corporate limits of City A.

Diagram showing City A as a pick up point and City B as a delivery point, with a third city between them. Double-sided arrows labeled "5 miles" separate the central city from City A and City B. Text at the bottom reads "Total of 20 miles."

The urban transportation tax applies because the corporate limits of City A and City B are within five miles of each other, and the pickup and delivery points are within five miles of the city limits of City A and City B.

Example 6

Speedy Taxi is hired to transport Mr. Jones from City A to City B. The total mileage between the pickup point and delivery point is twenty miles. However, Speedy’ route will also take Mr. Jones through City C. City B is within five miles of the corporate limits of City A, as the crow flies.

Diagram showing City A as a pick up point, City B as a delivery point, and City C positioned between them in a triangular layout. A double-sided arrow between City A and City B is labeled "5 miles," and text at the bottom reads "Total of 20 miles."

The urban transportation tax applies because the corporate limits of City A and City B are within five miles of each other.

TIP: To determine if transportation of persons or property is urban or motor transportation you must look at the pickup and delivery points and the bill of lading to determine the correct classification.