67-4-2503 - Exemptions. [Effective July 1, 2011.]
67-4-2503. Exemptions. [Effective July 1, 2011.]
Sales to governmental entities that are exempt from the sales tax imposed by chapter 6 of this title, and sales of fuel to a qualified farmer or nurseryman, as defined in § 67-6-207 for agricultural purposes, as defined in § 67-3-103, shall be exempt from the tax imposed by this part.
[Acts 2003, ch. 357, § 77; 2004, ch. 959, § 68; 2005, ch. 311, § 1; 2007, ch. 602, §§ 51, 131; 2009, ch. 530, § 35.]