| | | 1. Exempt entities. Sales or rentals made directly to the | | following persons are not subject to tax under this chapter: |
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| | | A. The State or any political subdivision of the State, the | | Federal Government or any unincorporated agency or | | instrumentality of either of them or any incorporated agency | | or instrumentality of them wholly owned by them; |
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| | | B. Incorporated hospitals; |
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| | | C. Incorporated nonprofit nursing homes licensed by the | | Department of Health and Human Services; |
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| | | D. Incorporated nonprofit assisted housing programs for the | | elderly licensed by the Department of Health and Human | | Services; |
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| | | E. Incorporated nonprofit residential care facilities | | licensed by the Department of Health and Human Services; |
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| | | F. Incorporated nonprofit home health agencies certified | | under the United States Social Security Act of 1965, Title | | XVIII, as amended; |
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| | | G. Incorporated nonprofit rural community health centers | | engaged in, or providing facilities for, the delivery of | | comprehensive primary health care; |
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| | | H. Incorporated nonprofit dental health centers; |
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| | | I. Institutions incorporated as nonprofit corporations for | | the sole purpose of conducting medical research or for the | | purpose of establishing and maintaining laboratories for | | scientific study and investigation in the field of biology | | or ecology or operating educational television or radio | | stations; |
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| | | K. Incorporated nonprofit organizations or their affiliates | | whose purpose is to provide literacy assistance or free | | clinical assistance to children with dyslexia; |
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| | | L. Regularly organized churches or houses of religious | | worship; |
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| | | M. Incorporated private nonprofit residential child care | | institutions licensed by the Department of Health and Human | | Services as child care institutions; |
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