§ 45-57-243-01

01Computing Tax Levy Amount.There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable hereunderthe following: Charges forproperty sold or services furnished which are required to be included in thetax levied by the state sales tax act; chargesfor the rental of rooms, lodgings, or accommodations to a person for a periodof 30 continuous days or more. (Act 89–267, p. 406, § 2.)