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Property taxes, §48-5-16. Private sector nonprofit organization. Excise taxes on hotels and other lodging places, §48-13-50.2. Producer. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Product. Special sales and use tax, §48-8-77. Tax credits for certain business enterprises, §§48-7-40.15, 48-7-40.15A. Production. Ad valorem taxation of property exemptions, §48-5-40. Production company. Entertainment industry investment act, §48-7-40.26. Production equipment. Sales and use tax exemption, §48-8-3. Production expenditures. Entertainment industry investment act, §48-7-40.26. Production services. Sales and use tax exemption, §48-8-3. DEFINED TERMS —Cont’d Products or services. Manufacturing and telecommunications facility tax credits, §§48-7-40.2 to 48-7-40.4, 48-7-40.7 to 48-7-40.9. Professional service. Qualified investment tax credit, §48-7-40.30. Program of public improvement.