§ 34-243-01

34-243.01. Effect of transaction privilege and use taxes in awarding contracts for furnishing any kind of equipment or materials or construction In awarding contracts for furnishing any kind of equipment or materials or construction to a political subdivision of this state, the amount of any applicable transaction privilege or use tax of a political subdivision of this state shall not be a factor in determining the lowest bidder whenever a competing bidder located outside this state is not subject to a transaction privilege or use tax of a political subdivision of this state.