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Tobacco and alternative nicotine products taxes, §48-11-1. Operated. Ad valorem taxation of airline company property, §48-5-540. Operating. Ad valorem taxation of airline company property, §48-5-540. Operations. Ad valorem taxation of airline company property, §48-5-540. Road tax on motor carriers, §48-9-30. Other credits allowed by law. Credit of estimated income tax payment, §48-7-121. Other digital goods. Sales and use taxes, §48-8-2. Other direct mail. Special sales and use tax, §48-8-77. Out-of-state business. Revenue and taxation, facilitating business rapid response to state declared disasters, §48-2-100. Out-of-state employee. Revenue and taxation, facilitating business rapid response to state declared disasters, §48-2-100. Overhead materials. Sales and use tax exemption, §48-8-3. Owners. Ad valorem taxation, §48-5-440. Owners of record. Taxation, executions by tax collectors and commissioners, §48-3-3. Owning property or doing business in this state. Income taxes, §48-7-1. Package. Tobacco and alternative nicotine products taxes, §48-11-23.1. Packaging operation. Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. 373 INDEX DEFINED TERMS —Cont’d Packaging supplies. Sales and use tax exemptions. Equipment used for manufacturing tangible personal property, or sale, use, storage or consumption of industrial materials or packaging supplies, §48-8-3.2. Paid.