§ 67-6-395. Exemption for Use of Computer Software Developed, Fabricated, and Repaired by an Affiliated Company
There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means. There is exempt from the tax imposed by this chapter the repair […]
§ 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 […]
§ 67-6-357. Credit on Retail Tobacco Sales Tax
A credit shall be granted in the manner provided in subsection (b) for the amount of the sales tax due on tobacco buydown payments included in the sales price of tobacco sold at retail. The credit shall apply such that sales tax is owed on the sales price of the tobacco less the tobacco buydown […]
§ 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.