§ 67-6-389. Exemption for Private Communications Services
Private communications services shall be exempt from the tax imposed by this chapter, when such services are utilized for communications with a computer or telecommunications center located in this state, by a taxpayer that has qualified for the headquarters tax credit provided for in § 67-6-224, or by an affiliate of such taxpayer. For purposes […]
§ 67-6-347. Helicopters and Aircraft Used by Nonprofit Groups for Medical Transport — Exemption From Sales and Use Taxes
There is exempt from the sales and use tax all repair services, including parts and labor, to equipment used in connection with helicopters or other aircraft owned by not-for-profit hospitals, government entities or other not-for-profit medical facilities used for the purpose of medical evacuation or transport.
§ 67-6-348. Used Clothing — Exemption From Sales Tax
There is exempt from this chapter the sale at retail of used clothing, if such clothing is sold by an institution or organization that has received a determination of exemption from the internal revenue service under 26 U.S.C. § 501(c)(3). The exemption granted under subsection (a) shall be limited to such institutions or organizations that […]
§ 67-6-349. Petroleum Products Sold to Air Common Carriers for Flights Outside United States. [Effective Until July 1, 2021.]
There is exempt from the tax imposed by this chapter fuel and petroleum products sold to or used by an air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier for a flight destined for or continuing from a […]
§ 67-6-350. [reserved.]
Veterinarians shall be considered the users and consumers of all drugs purchased by them for use or resale in the practice of veterinary medicine. The drugs shall be subject to sales or use tax on the purchase price to the veterinarian; provided, however, that drugs used in the treatment of livestock and instruments used for […]
§ 67-6-352. Pharmacies and Home Health Care Providers
Notwithstanding any provision of this chapter to the contrary, pharmacies and home health care providers engaged in the business of rendering outpatient health care services to human beings are the consumers or users of all tangible personal property or taxable services purchased for use, consumption or rental in providing the health care service. The sellers […]
§ 67-6-353. Adaptive Equipment for Motor Vehicles Provided for Disabled Veterans — New or Used Vehicles Sold, Given, or Donated to Disabled Veterans
There is exempt from this chapter any sales and use tax upon adaptive equipment for motor vehicles that is necessary to ensure that the eligible person will be able to operate an automobile or other conveyance in a manner consistent with such person’s own safety and the safety of others. This section shall apply only […]
§ 67-6-354. Design Professionals’ Sketches, Drawings and Models
There is exempt from the tax imposed by this chapter any concept sketch, drawing, or model by an architect, engineer, landscape architect or interior designer that is used in the development of a prototype for manufacture or production.
§ 67-6-355. Credit for Fire Protection Sprinkler Contractors
There shall be a credit of the amount of any special contractor tax paid in another state against the tax imposed by this chapter for materials sold to or used by a fire protection sprinkler contractor; provided, that such materials are used by the fire protection sprinkler contractor to fabricate pipe and pipe fittings or […]
§ 67-6-356. Sales and Use Tax Exemption for Telecommunications Services Used by Call Centers
There shall be exempted from the sales and use tax imposed by this chapter any sales of interstate telecommunication and international telecommunication services to a business for use in the operation of one (1) or more call centers. “Call center” means a single location that utilizes telecommunication services in one (1) or more of the […]