27-65-243 - Exemption of certain businesses from tax imposed in § 27-65-241.
§ 27-65-243. Exemption of certain businesses from tax imposed in § 27-65-241.
The gross income of businesses engaging or continuing in the business of providing telecommunications services and other similar services, including, but not limited to, Internet services, Internet protocol television (IPTV) services, satellite television services and Mobile TV broadcasting services, shall be exempt from the special sales tax imposed in Section 27-65-241.
Sources: Laws, 2009, ch. 332, § 14, eff from and after July 1, 2009.