The tax imposed by this suchapter shall not apply to the following sales or uses of mobile telecommunications and/or cellular devices used to transfer, send and/or receive text and/or instant messages:
(A) Sale or use to the extent the tax imposed by this subchapter would violate the State or United States Constitution;
(B) Sale to or use by the Federal Government or any state or local governmental body; and
(C) To any senior citizens that are the age of 65 or older, retired and/or on a fixed income.
(Ord. 13-O-2058, passed 6-19-2013)