Part 2 - TAXES IMPOSED
- Section 67-6-201 - Taxable privilege declared
- Section 67-6-202 - Property sold at retail
- Section 67-6-203 - [Effective Until 7/1/2024] Property used, consumed, distributed or stored
- Section 67-6-203 - [Effective 7/1/2024] Property used, consumed, distributed or stored
- Section 67-6-204 - Lease or rental of property
- Section 67-6-205 - Services
- Section 67-6-206 - Industrial machinery and raw materials - Exemptions
- Section 67-6-207 - Property sold to farmer or nurseryman
- Section 67-6-208 - Warranty or service contract covering repair or maintenance of tangible personal property - Computer software maintenance contracts
- Section 67-6-209 - Use of property produced or severed from earth - Exemptions
- Section 67-6-210 - Use of property imported by dealer - Exemptions
- Section 67-6-211 - Property no longer in interstate commerce
- Section 67-6-212 - Amusement tax
- Section 67-6-213 - Renting or providing space to transient dealers or vendors
- Section 67-6-214, 67-6-215 - Reserved
- Section 67-6-216 - Nonmaterial costs of manufactured homes
- Section 67-6-217 - Aviation fuel - Tax imposed - Reimbursement of transportation equity trust fund for decreased aviation fuel tax revenue - Report
- Section 67-6-218 - Reserved
- Section 67-6-219 - Sales of tangible personal property to common carriers for use outside state
- Section 67-6-220 - Retail sales at flea markets
- Section 67-6-221 - Tax imposed on interstate or international telecommunications services sold to businesses - Privilege tax imposed on modern market telecommunications providers - Penalty
- Section 67-6-222 - Telecommunications ad valorem tax reduction fund - Discontinuance
- Section 67-6-223 - Property of proprietorship incorporated during tax period
- Section 67-6-224 - Qualified headquarters facility
- Section 67-6-225 - Reserved
- Section 67-6-226 - Sales tax on cable and wireless cable television services
- Section 67-6-227 - Sales tax on satellite television services
- Section 67-6-228 - Food retail sales tax
- Section 67-6-229 - Sales to schools or school support groups intended for resale
- Section 67-6-230 - Prepaid telephone calling cards
- Section 67-6-231 - Retail sale, lease, licensing or use of computer software
- Section 67-6-232 - Tax levy for hemp - derived cannabinoid products - Tax allocation
- Section 67-6-233 - Taxation of the retail sale, lease, licensing or use of specified digital products or video game digital products transferred to or accessed by subscribers or consumers
- Section 67-6-234 - Computation of use tax applicable to the transfer of a motor vehicle from inventory
- Section 67-6-235 - Credits for qualified disaster restoration projects