TITLE 63

REVENUE AND TAXATION

CHAPTER 36

SALES TAX

63-3622A.  Prohibited taxes. There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.

History:

[63-3622A, added 1984, ch. 239, sec. 2, p. 576.]