Title 48, Chapter 8, Section 1
It is the intention of the General Assembly in enacting this article
to exercise its full and complete power to tax the retail purchase,
retail sale, rental, storage, use, and consumption of tangible
personal property and the services described in this article except
to the extent prohibited by the Constitutions of the United States
and of this state and except to the extent of specific exemptions
provided in this article.