27.__Nonprofit housing development organizations.__Sales to nonprofit organizations whose primary purpose is to develop housing for low-income people;

28.__Eye banks.__Sales to nonprofit organizations whose primary purpose is to obtain, medically evaluate and distribute eyes for use in corneal transplantation, research and education;

29.__Centers for innovation.__Sales to centers for innovation as described in Title 5, section 13141; and

30.__Sales for resale.__Sales of services to another service provider for resale.

The exemptions provided in this section apply only when an exempt entity purchases a service for its own use or on its own behalf and do not apply when an exempt entity pays for the service for the use of or on behalf of another person.

§2558.__Requirement to file amended return

1.__Amended return required.__A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.

2.__Amended return filed.__The amended return must be filed within 90 days of an audit finding affecting a person's liability under this chapter or within 90 days of the time that a person learns of any other change or correction affecting its liability under this chapter.

3.__Contents of amended return.__The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.

4.__Additional requirements.__The assessor may require additional information to be filed with the amended return.__The assessor may prescribe exceptions to the requirements of this section.