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  6. Title 67 - Taxes and Licenses
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  8. Chapter 4 - Privilege and E...
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  10. Part 23 - Special User Privilege Tax Law [Effec...


Part 23 - Special User Privilege Tax Law [Effective on July 1, 2021.]


  • § 67-4-2301. Short title. [Effective on July 1, 2021.]
  • § 67-4-2302. User privilege tax generally. [Effective on July 1, 2021.]
  • § 67-4-2303. Tax on water and energy fuels -- Exemptions. [Effective on July 1, 2021.]
  • § 67-4-2304. Tax on energy purchased from an energy resource recovery facility. [Effective on July 1, 2021.]
  • § 67-4-2305. Tax on tangible personal property sold to common carriers for use outside the state. [Effective on July 1, 2021.]
  • § 67-4-2306. Exemption for articles of tangible personal property imported for export or produced for export. [Effective on July 1, 2021.]
  • § 67-4-2307. Exemption for certain property and services. [Effective on July 1, 2021.]
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