28-5493. Transaction privilege tax exemption
A. A person who pays the light motor vehicle fee prescribed by this article is exempt from any transaction privilege tax or any similar tax imposed by any taxing authority in this state on transactions involving transporting for hire persons, freight or property.
B. Payment of the light motor vehicle fee prescribed by this article does not exempt a person from paying any transaction privilege tax or any similar tax imposed by any taxing authority in this state on transactions involving the retail sale of freight or property that is transported in a light motor vehicle.
Section: Previous 28-5438 28-5471 28-5472 28-5473 28-5474 28-5491 28-5492 28-5493 28-5601 28-5602 28-5602-version-2 28-5603 28-5604 28-5605 28-5605-version-2 NextLast modified: October 13, 2016