§ 45-55-243-31

(a) The Pike County Commission, upon a majorityvote of the members and inaddition to all other taxes,may levy a sales and use tax in an amount up toa one and one-half percent sales and use tax outside of the corporate limits ofthe City of Troy and up to a one-half of one percent sales and use tax withinthe corporate limits of the City of Troy on sales, use, storage, consumption,or gross receipts in the county.(b) The gross receipts of any business and the grossproceeds of all sales and use of products or services which are presentlyexempt under the state sales and use tax statutesare exempt from the tax authorized by this subpart.(Act 2017–332, p. 586, § 3.)