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 and the political subdivisions, municipalities, boards, commissions, authorities and public corporations thereof;
(C) Purchases of tangible personal property, such as appliances, as distinguished from the public service 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 the city; and
(E) Nonrecurring charges incidental to the furnishing of public utility service.
(1991 Code, § 15-5) (Ord. passed 5-3-1971)