§ 74-155. Exemptions.

(a)

The United States of America, the state and the political subdivisions, boards, commissions and authorities thereof are hereby exempted from the payment of the tax imposed and levied by this article with respect to the purchase of utility services used by such governmental agencies.

(b)

The tax hereby imposed and levied on purchasers with respect to local exchange telephone service shall apply to all charges made for local exchange telephone service except the following:

(1)

Local messages which are paid for by inserting coins in coin-operated telephones.

(2)

Charges for services or equipment furnished to business customers by telephone companies subject to public utility regulation during any period in which such services or equipment are in competition with services or equipment furnished by or available from persons not subject to public utility regulation.

(c)

There shall be no tax on bills rendered to a public service corporation or a municipality on sales of electricity purchased for resale.

(d)

There shall be no tax on the purchase of natural gas by a public utility or electric cooperative used to generate electricity.

(Code 1988, § 13-100; Ord. No. O-12-26, § 1, 9-25-2012)

(Code 1988, § 13-100; Ord. No. O-12-26, § 1, 9-25-2012)