Part 9 - TRANSACTIONS SUBJECT TO SALES AND USE TAXES
- Section 67-6-901 - [Effective 7/1/2024] Determining whether a transaction is sourced to the state - Constitutional restriction on transaction tax - Florist sales sourcing requirements
- Section 67-6-902 - [Effective 7/1/2024] Subsection definitions - Retail sale sourcing of out of state product - Lease or rental of tangible property imported into the state - Exceptions
- Section 67-6-903 - [Effective 7/1/2024] Sourcing of items manufactured in the state - Limited liability of lessor - Sale or repair of tangible personal property or software
- Section 67-6-904 - [Effective 7/1/2024] Section definitions
- Section 67-6-905 - [Effective Until 7/1/2024] Source of sales of telecommunication services - Definitions
- Section 67-6-905 - [Effective 7/1/2024] Source of sales of telecommunication services - Definitions
- Section 67-6-906 - [Repealed]
- Section 67-6-907 - [Repealed]