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  6. Title 67 - Taxes and Licenses
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  8. Chapter 6 - Sales and Use T...
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  10. Part 9 - Transactions Subject to Sales and Use ...


Part 9 - Transactions Subject to Sales and Use Taxes


  • § 67-6-901. Application. [Effective on July 1, 2021.]
  • § 67-6-902. Sourcing -- Retail sales -- Lease or rental of tangible personal property -- Lease or sale of nontransportation equipment vehicles -- Retail sales of transportation equipment. [Amended effective October 1, 2019. See the Compiler's Notes.] [Effective on July 1, 2021.]
  • § 67-6-904. Direct mail certificate. [Effective on July 1, 2021.]
  • § 67-6-905. Source of sales of telecommunication services -- Definitions. [Effective until July 1, 2021. See the version effective on July 1, 2021.]
  • § 67-6-905. Source of sales of telecommunication services -- Definitions. [Effective on July 1, 2021. See the version effective until July 1, 2021.]
  • § 67-6-906. Source of sales of watercraft, manufactured homes, mobile homes, or vehicles that do not qualify as transportation equipment. [Effective on July 1, 2021.]
  • § 67-6-907. Retail florist. [Effective on July 1, 2021.]
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