§ 3-32-040

Exempt lessees

Notwithstanding any other provision of this chapter, the following lessees shall be exempt from the tax imposed by this chapter:

A. A lessee that is a governmental body;

B. A lessee that is an organization organized and operated exclusively for charitable, educational or religious purposes.

(Added Coun. J. 12-15-92, p. 27387)

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