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Section
67-6-301
Agricultural Products
Section
67-6-302
Aircraft Parts and Supplies — Property Leased by Airport Authority — Certain Supplies and Equipment Sold to or by Large Airport Service Facility
Section
67-6-303
Armed Forces — Automobiles
Section
67-6-304
Blood and Plasma
Section
67-6-305
Demonstration or Display Property
Section
67-6-306
Divorce — Transfer of Automobile
Section
67-6-307
Energy or Resource Recovery Facilities
Section
67-6-308
Federal Government
Section
67-6-309
Rental From Films, Transcriptions and Recordings
Section
67-6-310
Gun Shows — Sales by Nonprofit Organizations
Section
67-6-311
Construction Machinery Transferred Between Parent and Subsidiary Corporations
Section
67-6-312
Transfer of Preliminary Artwork by Advertising Agency — Sale or Use of Final Artwork and Advertising Materials Subject to Tax
Section
67-6-313
Interstate Commerce — Repair Services — Tax Credit. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
Section
67-6-313
Interstate Commerce — Repair Services — Tax Credit. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
Section
67-6-314
Medical Equipment and Devices
Section
67-6-315
Monthly Water Bill
Section
67-6-316
Optometrists, Opticians, and Ophthalmologists
Section
67-6-317
Public Safety or Public Works-Related Goods Sold to Nonprofit Property Owners Association
Section
67-6-318
Qualified Building Materials Used in Construction, Expansion, or Renovation of One or More Qualified, New, or Expanded Warehouse or Distribution Facilities
Section
67-6-319
Pharmaceutical Samples — Free Drugs and Materials
Section
67-6-320
Prescription Drugs
Section
67-6-321
Railroad Stock — Vessels and Barges — Railroad Rolling Stock
Section
67-6-322
Religious, Educational, and Charitable Institutions — Energy Resource Recovery Facilities. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
Section
67-6-322
Religious, Educational, and Charitable Institutions — Energy Resource Recovery Facilities. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
Section
67-6-323
[reserved.]
Section
67-6-325
Telephone Cooperatives
Section
67-6-326
Vessels
Section
67-6-327
Vessels and Barges — Repairs
Section
67-6-328
Watershed Districts
Section
67-6-329
Miscellaneous Exemptions. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.]
Section
67-6-329
Miscellaneous Exemptions. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.]
Section
67-6-330
Amusement Tax Exemptions
Section
67-6-331
Transfers by Dealers in Personal Property of Motor Vehicles Used by Common Carriers
Section
67-6-332
Utilities, Electric Cooperatives and Electric Membership Corporations
Section
67-6-333
Taxidermists
Section
67-6-334
Energy for Residential Use
Section
67-6-335
Dentists
Section
67-6-336
Used Factory-Manufactured Structures
Section
67-6-337
Sales Paid for With Food Stamps
Section
67-6-338
Sales Paid for With Vouchers From Special Supplemental Food Program for Women, Infants and Children
Section
67-6-339
Products Sold to or Used by Structural Metal Fabricators
Section
67-6-340
Railroad Track Materials and Locomotive Radiators
Section
67-6-341
Credit for Sales Tax Due on Motor Vehicle Incentive Payments
Section
67-6-342
Telecommunications Services
Section
67-6-343
Motor Vehicles — Exemption From Sales Tax
Section
67-6-344
Cooperative Direct Mail Advertising
Section
67-6-345
Boats, Motorboats and Other Vessels — Exemption From Sales Tax
Section
67-6-346
Pollution Control Credit
Section
67-6-347
Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes
Section
67-6-348
Used Clothing — Exemption From Sales Tax
Section
67-6-349
Petroleum Products Sold to Air Common Carriers for Flights Outside United States. [Effective Until July 1, 2021.]
Section
67-6-350
[reserved.]
Section
67-6-352
Pharmacies and Home Health Care Providers
Section
67-6-353
Adaptive Equipment for Motor Vehicles Provided for Disabled Veterans — New or Used Vehicles Sold, Given, or Donated to Disabled Veterans
Section
67-6-354
Design Professionals' Sketches, Drawings and Models
Section
67-6-355
Credit for Fire Protection Sprinkler Contractors
Section
67-6-356
Sales and Use Tax Exemption for Telecommunications Services Used by Call Centers
Section
67-6-357
Credit on Retail Tobacco Sales Tax
Section
67-6-385
Sales to Common Carriers for Use Outside State — Certificate — Records — Exceptions. [Effective on July 1, 2021.]
Section
67-6-386
Sale or Use of Aviation Fuel. [Effective on July 1, 2021.]
Section
67-6-387
Computer Software for Personal Use — Access and Use of Software Remaining in Possession of Dealer for Purpose of Fabricating Other Software for Own Use
Section
67-6-388
Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements
Section
67-6-389
Exemption for Private Communications Services
Section
67-6-390
Exemption for Sales of Telecommunications Services Between Affiliates
Section
67-6-391
[reserved.]
Section
67-6-393
Exemption for Sales Tax Holiday
Section
67-6-394
Credit for Sales Tax Due on a Transaction Accommodation Fee Included in a Sale or Lease
Section
67-6-395
Exemption for Use of Computer Software Developed, Fabricated, and Repaired by an Affiliated Company
Section
67-6-396
Exemptions From Sales and Use Tax for Natural Disaster Claimants