27-17-485 - Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings.
§ 27-17-485. Privilege tax exemptions; clubs for promotion of home arts, etc., and persons pursuing certain trades and callings.
Clubs for the promotion or development of the art of canning, preserving or bottling; the art of cooking; art of sewing or handiwork; the art of drawing or painting; or otherwise, the art of home or domestic science may sell their products without paying any of the taxes levied by this chapter, but this shall not be construed to authorize any person, persons, club or clubs to promote such business as a commercial enterprise or to sell things not produced by themselves.
Any natural person who, as an individual, pursues any trade or calling involving only physical labor or skill, including but not limited to farming and pulpwood cutting, and who only receives compensation for his personal physical efforts or manual labor, and does not sell or supply materials for which a specific charge is made, may do so without being required to pay a privilege tax imposed in any of the respective sections of this chapter.
Sources: Codes, 1942, § 9696-216; Laws, 1944, ch. 137, § 212; Laws, 1988, ch. 505, § 10, eff from and after July 1, 1988.