729.05  EXEMPTIONS.
   The tax hereby imposed and levied shall not apply to the following transactions, which transactions are hereby exempted from such tax:
   (a)   Purchases of public utility service for resale;
   (b)   Purchases of public utility service by the United States of America, the State of West Virginia, and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
   (c)   Purchases of tangible personal property such as appliances or the like, as distinguished from the public serivce supplied;
   (d)   Charges for telephone services which are paid by the insertion of coins into coin- operated telephones, and specific charges or tolls for telephone calls to points outside the corporate limits of this Municipality; and
   (e)   Nonrecurring or one-time charges incidental to the furnishing of public utility service. 
(Ord. 72-1.  Passed 7-1-72.)