Part 2 - Taxes Imposed
- § 67-6-201. Taxable privilege declared. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-201. Taxable privilege declared. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-202. Property sold at retail. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-202. Property sold at retail. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-203. Property used, consumed, distributed or stored. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-203. Property used, consumed, distributed or stored. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-204. Lease or rental of property.
- § 67-6-205. Services. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-205. Services. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-206. Industrial machinery and raw materials -- Exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-206. Industrial machinery and raw materials -- Exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-207. Farm equipment and machinery.
- § 67-6-208. Warranty or service contract covering repair or maintenance of tangible personal property -- Computer software maintenance contracts.
- § 67-6-209. Use of property produced or severed from earth -- Exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-209. Use of property produced or severed from earth -- Exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-210. Use of property imported by dealer -- Exemptions.
- § 67-6-211. Property no longer in interstate commerce.
- § 67-6-212. Amusement tax.
- § 67-6-213. Renting or providing space to transient dealers or vendors.
- § 67-6-216. Nonmaterial costs of manufactured homes.
- § 67-6-217. Aviation fuel -- Tax imposed -- Advisory task force. [Effective until July 1, 2021.]
- § 67-6-219. Sales of tangible personal property to common carriers for use outside state. [Effective until July 1, 2021.]
- § 67-6-220. Retail sales at flea markets.
- § 67-6-221. Tax imposed on interstate or international telecommunications services sold to businesses -- Privilege tax imposed on modern market telecommunications providers -- Penalty. [Effective until July 1, 2021.]
- § 67-6-222. Telecommunications ad valorem tax reduction fund -- Discontinuance.
- § 67-6-223. Property of proprietorship incorporated during tax period.
- § 67-6-224. Qualified headquarters facility.
- § 67-6-226. Sales tax on cable and wireless cable television services. [Effective until July 1, 2021.]
- § 67-6-227. Sales tax on satellite television services. [Effective until July 1, 2021.]
- § 67-6-228. Food retail sales tax.
- § 67-6-229. Sales to schools or school support groups intended for resale.
- § 67-6-230. Prepaid telephone calling cards.
- § 67-6-231. Retail sale, lease, licensing or use of computer software.
- § 67-6-233. Taxation of the retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers.
- § 67-6-234. Computation of use tax applicable to the transfer of a motor vehicle from inventory.
- § 67-6-235. Credits for qualified disaster restoration projects.
