§ 82-37. Exemptions.

(a)

The United States, this state and political subdivisions and agencies of this state are hereby exempted from payment of the taxes levied by this article.

(b)

The tax levied by this article shall not apply to sales of bottled water, long distance interstate telephone service or coin box telephones.

(c)

The tax imposed by this article shall not be applied against any fuel adjustment charge, and such charge shall be separately stated on each bill. The term "fuel adjustment charge" shall mean all increases in the cost of utility services to the ultimate consumer resulting from an increase in the cost of fuel to the utility subsequent to October 1, 1973.

(d)

The purchase of natural gas or fuel oil by a public or private utility, either for resale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines shall be exempt from taxation under this article.

(e)

The tax imposed by this article shall not apply to purchases by any recognized church in the state for use exclusively for church purposes.

(Code 1979, § 29-22)