Part 3 - Exemptions
- § 67-6-301. Agricultural products.
- § 67-6-302. Aircraft parts and supplies -- Property leased by airport authority -- Certain supplies and equipment sold to or by large airport service facility.
- § 67-6-303. Armed forces -- Automobiles.
- § 67-6-304. Blood and plasma.
- § 67-6-305. Demonstration or display property.
- § 67-6-306. Divorce -- Transfer of automobile.
- § 67-6-307. Energy or resource recovery facilities.
- § 67-6-308. Federal government.
- § 67-6-309. Rental from films, transcriptions and recordings.
- § 67-6-310. Gun shows -- Sales by nonprofit organizations.
- § 67-6-311. Construction machinery transferred between parent and subsidiary corporations.
- § 67-6-312. Transfer of preliminary artwork by advertising agency -- Sale or use of final artwork and advertising materials subject to tax.
- § 67-6-313. Interstate commerce -- Repair services -- Tax credit. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-313. Interstate commerce -- Repair services -- Tax credit. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-314. Medical equipment and devices.
- § 67-6-315. Monthly water bill.
- § 67-6-316. Optometrists, opticians, and ophthalmologists.
- § 67-6-317. Public safety or public works-related goods sold to nonprofit property owners association.
- § 67-6-318. Qualified building materials used in construction, expansion, or renovation of one or more qualified, new, or expanded warehouse or distribution facilities.
- § 67-6-319. Pharmaceutical samples -- Free drugs and materials.
- § 67-6-320. Prescription drugs.
- § 67-6-321. Railroad stock -- Vessels and barges -- Railroad rolling stock.
- § 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.]
- § 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.]
- § 67-6-324. Replacement parts or goods.
- § 67-6-325. Telephone cooperatives.
- § 67-6-326. Vessels.
- § 67-6-327. Vessels and barges -- Repairs.
- § 67-6-328. Watershed districts.
- § 67-6-329. Miscellaneous exemptions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
- § 67-6-329. Miscellaneous exemptions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
- § 67-6-330. Amusement tax exemptions.
- § 67-6-331. Transfers by dealers in personal property of motor vehicles used by common carriers.
- § 67-6-332. Utilities, electric cooperatives and electric membership corporations.
- § 67-6-333. Taxidermists.
- § 67-6-334. Energy for residential use.
- § 67-6-335. Dentists.
- § 67-6-336. Used factory-manufactured structures.
- § 67-6-337. Sales paid for with food stamps.
- § 67-6-338. Sales paid for with vouchers from special supplemental food program for women, infants and children.
- § 67-6-339. Products sold to or used by structural metal fabricators.
- § 67-6-340. Railroad track materials and locomotive radiators.
- § 67-6-341. Credit for sales tax due on motor vehicle incentive payments.
- § 67-6-342. Telecommunications services.
- § 67-6-343. Motor vehicles -- Exemption from sales tax.
- § 67-6-344. Cooperative direct mail advertising.
- § 67-6-345. Boats, motorboats and other vessels -- Exemption from sales tax.
- § 67-6-346. Pollution control credit.
- § 67-6-347. Helicopters and aircraft used by nonprofit groups for medical transport -- Exemption from sales and use taxes.
- § 67-6-348. Used clothing -- Exemption from sales tax.
- § 67-6-349. Petroleum products sold to air common carriers for flights outside United States. [Effective until July 1, 2021.]
- § 67-6-351. Drugs used by veterinarians.
- § 67-6-352. Pharmacies and home health care providers.
- § 67-6-353. Adaptive equipment for motor vehicles provided for disabled veterans -- New or used vehicles sold, given, or donated to disabled veterans.
- § 67-6-354. Design professionals' sketches, drawings and models.
- § 67-6-355. Credit for fire protection sprinkler contractors.
- § 67-6-356. Sales and use tax exemption for telecommunications services used by call centers.
- § 67-6-357. Credit on retail tobacco sales tax.
- § 67-6-384. Spallation neutron source facility.
- § 67-6-385. Sales to common carriers for use outside state -- Certificate -- Records -- Exceptions. [Effective on July 1, 2021.]
- § 67-6-386. Sale or use of aviation fuel. [Effective on July 1, 2021.]
- § 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.
- § 67-6-388. Exemption from sales and use tax on leased motor vehicles for insurance proceeds paid on damage settlements.
- § 67-6-389. Exemption for private communications services.
- § 67-6-390. Exemption for sales of telecommunications services between affiliates.
- § 67-6-392. Exemption for detailing and repair services on motor vehicles held for resale.
- § 67-6-393. Exemption for sales tax holiday.
- § 67-6-394. Credit for sales tax due on a transaction accommodation fee included in a sale or lease.
- § 67-6-395. Exemption for use of computer software developed, fabricated, and repaired by an affiliated company.
- § 67-6-396. Exemptions from sales and use tax for natural disaster claimants.
