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Notwithstanding any other law to the contrary, this part shall apply in determining whether a transaction is subject to the tax levied under this chapter, and if so, in determining the applicable local tax levied under part 7 of this chapter. This part applies regardless of the characterization of a product as tangible personal property, a digital product, or a service, and applies only to determine a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product. This part does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.
Nothing in this part is intended to impose tax on a transaction if a state tax on the transaction is prohibited by the United States constitution or the constitution of this state.
The general provisions of §§ 67-6-902 — 67-6-905 do not apply to sales or use taxes levied on the following, except as specifically provided for in this subsection (c); instead the special provisions of § 67-6-906 shall apply to:
The retail sale or transfer of watercraft, manufactured homes, or mobile homes;
The retail sale, excluding lease or rental, of motor vehicles, trailers, semi-trailers, or aircraft that do not qualify as transportation equipment, as defined in § 67-6-902(d). The retail sale of these items shall be sourced according to existing law as of July 1, 2009, and the lease or rental of these items shall be sourced according to § 67-6-902(d); and
Telecommunications services and ancillary services, as set out in § 67-6-905, shall be sourced in accordance with that section.