3-32-040 Exempt lessees.
   Notwithstanding any other provision of this chapter, the following lessees shall be exempt from the tax imposed by this chapter:
   A.   A lessee that is a governmental body;
   B.   A lessee that is an organization organized and operated exclusively for charitable, educational or religious purposes.
(Added Coun. J. 12-15-92, p. 27387)