There are hereby specifically exempted from the tax levied by this chapter:
(A) Sale of tangible personal property or services to the United States government or to the state, any political subdivision of the state or any agency of a political subdivision of the state; provided, all sales to contractors in connection with the performance of any contract with the United States government, the state, or any of its political subdivisions shall not be exempted from the tax levied by this chapter, except as hereinafter provided;
(B) Sales made directly by county, district, or state fair authorities of the state, upon the premises of the fair authority, for the sole benefit of the fair authority;
(C) Sale of food in cafeterias or lunch rooms of elementary schools, high schools, colleges or universities which are operated primarily for teachers and pupils and are not operated primarily for the public or for profit;
(D) Dues paid to fraternal, religious, civic, charitable, or educational societies or organizations by regular members thereof, provided, such societies or organizations operate under what is commonly termed the lodge plan or system, and provided such societies or organizations do not operate for a profit which inures to the benefit of any individual member or members thereof to the exclusion of other members;
(E) Sale of tangible personal property or services to or by churches, except sales made in the course of business for profit or savings, competing with other persons engaged in the same or similar business;
(F) The amount of proceeds received from the sale of admission tickets which is separately stated on the ticket of admission for the repayment of money borrowed by any accredited state-supported college or university for the purpose of constructing or enlarging any facility to be used for the staging of an athletic event, a theatrical production, or any other form of entertainment, edification or cultural cultivation to which entry is gained with a paid admission ticket. Such facilities include, but are not limited to, athletic fields, athletic stadiums, field houses, amphitheaters, and theaters. To be eligible for this sales tax exemption, the amount separately stated on the admission ticket shall be a surcharge which is imposed, collected and used for the sole purpose of servicing or aiding in the servicing of debt incurred by the college or university to effect the capital improvements hereinbefore described;
(G) Sales of tangible personal property or services to the town’s Board of Trustees by organizations or similar state supervisory organizations of the Boy Scouts of America, Girl Scouts of U.S.A. and the Campfire Girls shall be exempt from sales tax; or
(H) (1) Sale of tangible personal property or services to any county, municipality, public school district, the institutions of the state’s system of higher education and the Grand River Dam Authority, or to any person with whom any of the above named subdivisions or agencies of the state has duly entered into a public contract pursuant to law, necessary for carrying out such public contract.
(2) Any person making purchases on behalf of such subdivision or agency of the state shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the vendor that the purchases are made for and on behalf of such subdivision or agency of the state and set out the name of such public subdivision or agency.
(Prior Code, § 7-210) Penalty, see § 32.99