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.

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.