Sales and use taxes. Exemption, §48-8-3. SISTERS. County board of tax assessors. Appointment of relatives, §48-5-290. SISTERS-IN-LAW. County board of tax assessors. Appointment of relatives, §48-5-290. SITUS. Exports and imports. Property taxes. Foreign goods in transit, §48-5-5. Property taxes. Airports. Property located on airport, §48-5-15.1. Nonresidents, §48-5-12.