The following classes of transactions involving meals shall not be subject to tax under this subchapter:
(A) Food and beverages sold through vending machines;
(B) Food and beverages sold by boardinghouses that do not accommodate transients;
(C) Food and beverages sold by cafeterias operated by industrial plants for employees only;
(D) Food and beverages sold by churches, fraternal, school and social organizations, and volunteer fire departments and rescue squads at occasional dinners, bazaars, and other fund raisers of one or two days duration, at which food prepared in the homes of members or in the kitchen of the church, school or organization is offered for sale to the public;
(E) Food and beverages sold by churches which serve meals for their members as a regular part of their religious observances;
(F) Alcoholic beverages sold in factory sealed containers and purchases for off-premises consumption;
(G) Meals furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm or handicapped or other extended care facility to patients or residents thereof. Exemption does not include food sold to the public or employees in the cafeterias of these establishments; these sales are taxable;
(H) Any other sale of a meal which is exempt from taxation under the Virginia Retail Sales and Use Tax Act (VA Code §§ 58.1-600 et seq.) or under the administrative rules and regulations issued pursuant thereto.
(Ord. passed 1-13-2003)