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.