Sales and use taxes, exemptions for fine arts performance or exhibition, §48-8-3. Finished goods. Property tax. Freeport exemption, §§48-5-48.2, 48-5-48.6. 366 INDEX DEFINED TERMS —Cont’d First transaction. Tobacco and alternative nicotine products taxes, §48-11-1. Fiscal authority. Special assessment of forest land conservation use property, §48-5A-1. Fiscal year.