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§ 67-6-304. Blood and Plasma - There is exempt from the tax imposed by this chapter...
§ 67-6-305. Demonstration or Display Property - There is exempt from sales or use tax the transfer,...
§ 67-6-306. Divorce — Transfer of Automobile - There is exempt from sales and use tax the transfer...
§ 67-6-307. Energy or Resource Recovery Facilities - There is excluded from the sales and use tax base...
§ 67-6-308. Federal Government - Notwithstanding § 67-6-501(a), no sales or use tax shall be...
§ 67-6-310. Gun Shows — Sales by Nonprofit Organizations - There is exempt from the sales and use tax the...
§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective Until July 1, 2021. See the Version Effective on July 1, 2021.] - Performed pursuant to and by an authorized service facility designated...
§ 67-6-313. Interstate Commerce — Repair Services — Tax Credit. [Effective on July 1, 2021. See the Version Effective Until July 1, 2021.] - Performed pursuant to and by an authorized service facility designated...
§ 67-6-314. Medical Equipment and Devices - There is exempt from the sales or use tax imposed...
§ 67-6-315. Monthly Water Bill - The sales and use tax imposed by this chapter on...
§ 67-6-323. [reserved.] - There is exempt from sales tax any replacement parts or...
§ 67-6-325. Telephone Cooperatives - There is exempt from this chapter all sales of tangible...
§ 67-6-326. Vessels - There is exempt from the taxes imposed by this chapter...
§ 67-6-327. Vessels and Barges — Repairs - There is exempt from the tax imposed by this chapter...
§ 67-6-328. Watershed Districts - There is exempt from sales or use tax all sales...
§ 67-6-332. Utilities, Electric Cooperatives and Electric Membership Corporations - There is exempt from the tax imposed by this chapter...
§ 67-6-333. Taxidermists - Charges made by taxidermists for taxidermy activity are exempt from...
§ 67-6-335. Dentists - A dentist shall be considered the user and consumer of...
§ 67-6-336. Used Factory-Manufactured Structures - There is exempt from the sales and use tax imposed...
§ 67-6-337. Sales Paid for With Food Stamps - There are exempt from the tax imposed by this chapter...
§ 67-6-343. Motor Vehicles — Exemption From Sales Tax - There is exempt from the sales tax the retail sale...
§ 67-6-345. Boats, Motorboats and Other Vessels — Exemption From Sales Tax - There is exempt from the sales tax the retail sale...
§ 67-6-346. Pollution Control Credit - There shall be a credit of one hundred percent (100%)...
§ 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...
§ 67-6-350. [reserved.] - Veterinarians shall be considered the users and consumers of all...
§ 67-6-354. Design Professionals' Sketches, Drawings and Models - There is exempt from the tax imposed by this chapter...
§ 67-6-386. Sale or Use of Aviation Fuel. [Effective on July 1, 2021.] - Notwithstanding other provisions of this chapter, no tax is imposed...
§ 67-6-388. Exemption From Sales and Use Tax on Leased Motor Vehicles for Insurance Proceeds Paid on Damage Settlements - Notwithstanding this chapter or any other law to the contrary,...
§ 67-6-390. Exemption for Sales of Telecommunications Services Between Affiliates - The tax levied by this chapter shall not apply to...