(1) There is exempt from the tax imposed by this chapter the use of computer software that is developed and fabricated by an affiliated company, regardless of whether such software is accessed and used as described in § 67-6-231(b) or delivered by other means.
(2) There is exempt from the tax imposed by this chapter the repair of computer software or any other services otherwise taxable that are rendered by a company for an affiliated company.
(3) For purposes of this section, companies are affiliated only if: Either company directly owns or controls one hundred percent (100%) of the ownership interest of the other company; or
(4) One hundred percent (100%) of the ownership interest of both companies is owned or controlled by a common parent.