Section 40-23-230 Definitions. (a) As used in this article, the term covered items includes the following selling for $60 or less per item: (1) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries. (2) Any cellular phone battery or cellular phone charger. (3) Any portable […]
Section 40-23-231 Tax exemption on covered items. Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from […]
Section 40-23-232 Rules and regulations. The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement. […]
Section 40-23-233 County and municipal exemptions authorized. Any county or municipality may, by resolution or ordinance adopted at least 14 days prior to the first full weekend of July in 2012 and at least 30 days prior to the last full weekend of February in subsequent years, provide for the exemption of covered items from […]
