Subchapter 13 - Sales and Use Tax Exemptions

  1. Part 1 - ADVERTISING IN MEDIA (§ 710:65-13-1)
  2. Part 3 - AGRICULTURAL TRANSACTIONS (§ 710:65-13-15 to 710:65-13-19)
  3. Part 5 - ITEMS SUBJECT TO OTHER TAXES (§ 710:65-13-30 to 710:65-13-31)
  4. Part 6 - CHARITABLE DISTRIBUTION OF FOOD AND HOUSEHOLD PRODUCTS
  5. Part 7 - CHURCHES (§ 710:65-13-33 to 710:65-13-47)
  6. Part 9 - COMPUTERS; DATA PROCESSING; TELECOMMUNICATIONS (§ 710:65-13-50 to 710:65-13-54)
  7. Part 10 - COAL (§ 710:65-13-55 to 710:65-13-56)
  8. Part 11 - CONTAINERS (§ 710:65-13-60)
  9. Part 12 - AIRCRAFT (§ 710:65-13-63)
  10. Part 13 - CONTRACTORS REFUND; CHANGE OF RATES (§ 710:65-13-70)
  11. Part 14 - ESTATE SALES (§ 710:65-13-78)
  12. Part 15 - HAZARDOUS WASTES (§ 710:65-13-80)
  13. Part 16 - ELECTRONIC GOODS - REFITTING, REFURBISHING OR REPAIRING (§ 710:65-13-85)
  14. Part 17 - EXPORT (§ 710:65-13-90)
  15. Part 18 - PRECIOUS METALS (§ 710:65-13-95)
  16. Part 19 - COUNTY, DISTRICT AND STATE FAIRS (§ 710:65-13-100)
  17. Part 21 - FOOD STAMPS (§ 710:65-13-110)
  18. Part 23 - GAS AND ELECTRICITY (§ 710:65-13-120 to 710:65-13-124)
  19. Part 25 - GOVERNMENTAL ENTITIES (§ 710:65-13-130 to 710:65-13-134)
  20. Part 26 - SPACE INDUSTRIES [Reserved] (§ 710:65-13-135 to 710:65-13-139)
  21. Part 27 - TRUST AUTHORITIES (§ 710:65-13-140)
  22. Part 29 - MANUFACTURING (§ 710:65-13-150 to 710:65-13-158)
  23. Part 31 - MEDICINE, MEDICAL APPLIANCES, AND HEALTH CARE ENTITIES AND ACTIVITIES (§ 710:65-13-169 to 710:65-13-177)
  24. Part 33 - MOTOR FUELS (§ 710:65-13-180)
  25. Part 35 - NEWSPAPERS; PERIODICALS; PROGRAMS; MEDIA (§ 710:65-13-190 to 710:65-13-195)
  26. Part 37 - SALES FOR RESALE (§ 710:65-13-200 to 710:65-13-201)
  27. Part 39 - SCHOOLS AND HIGHER EDUCATION (§ 710:65-13-210 to 710:65-13-220)
  28. Part 41 - [Reserved]
  29. Part 42 - DISABLED VETERANS IN RECEIPT OF COMPENSATION AT THE ONE HUNDRED PERCENT RATE (§ 710:65-13-275)
  30. Part 43 - SOCIAL, CHARITABLE, AND CIVIC ORGANIZATIONS AND ACTIVITIES (§ 710:65-13-330 to 710:65-13-372)
  31. Part 45 - MODULAR DWELLING UNITS (§ 710:65-13-450)
  32. Part 47 - COMMERCIAL FORESTRY EQUIPMENT (§ 710:65-13-470)
  33. Part 49 - [Reserved]
  34. Part 51 - SALES TAX HOLIDAY (§ 710:65-13-510 to 710:65-13-512)
  35. Part 53 - [Reserved]
  36. Part 55 - TRUST AUTHORITIES (§ 710:65-13-550)
  37. Part 57 - [Effective until 9/14/2025] FOOD AND FOOD INGREDIENTS (§ 710:65-13-570 to 710:65-13-575)
  38. Part 65 - WEB PORTALS (§ 710:65-13-650)
  39. Part 67 - Broadband Equipment (§ 710:65-13-700)

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