Section 45-41-242.01
Exemptions.
There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more.
(Act 88-823, 1st Sp. Sess., p. 262, §2.)