Gross sales

Sales and use taxes, §48-8-2. Hand sanitizer. Business enterprise tax credits for PPE manufacturers, §48-7-40.1A. Harvested agricultural products. Property tax, qualified farm products and harvested agricultural products exemption, §48-5-41.1. Headquarters. Qualified investment tax credit, §48-7-40.30. Tax credits for business headquarters, §48-7-40.18. DEFINED TERMS —Cont’d Headquarters —Cont’d Tax credits for leased or purchased vehicle used to transport employees (repealed 12/31/2029), §48-7-40.22. Heavy-duty equipment motor vehicle. Ad valorem taxation, §48-5-505. High-impact aerospace defense projects. Income tax credits, businesses with existing manufacturing facilities, §48-7-40.25. High-technology data center customers. High-technology data centers, sales and use tax exemptions, §48-8-3. High-technology data center equipment. High-technology data centers, sales and use tax exemptions, §48-8-3. High-technology data center minimum investment threshold. High-technology data centers, sales and use tax exemptions, §48-8-3. High-technology data centers. Sales and use tax exemptions, §48-8-3. Highway use. Motor fuel tax law, §48-9-2. Historic home. Income tax credit for rehabilitation of historic homes, §48-7-29.8. Home for the aged. Ad valorem taxation of property exemptions, §48-5-40. Home service provider. Sales and use taxes, §48-8-13. Homestead. Ad valorem taxation of property exemptions, §48-5-40. Statewide exemption (contingently effective 1/1/2025), §48-5-44.2. Homestead exemption for senior citizens, §48-5-48.3. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in line of duty, §48-5-48.4. Homestead exemptions, property taxes. Municipal corporation located in multiple counties, exemption for residents, §48-5-44.1. Homestead option sales and use tax, §48-8-101. 368 INDEX DEFINED TERMS —Cont’d Homestead —Cont’d Individuals 62 or older with annual incomes not exceeding $30,000, §48-5-47.1. Homestead exemption.