| | |
hospitalization or nursing care of human beings, or institutions, | | agencies, hospitals, boarding homes and boarding houses licensed by | | the Department of Health and Human Services under Title 22, | | Subtitle 6 and Title 22, section 1781; |
|
| | | 5. Area agencies on aging. Sales of meals sold by hospitals, | | schools, long-term care facilities, food contractors and | | restaurants to incorporated nonprofit area agencies on aging for | | the purpose of providing meals to the elderly; |
|
| | | 6. Congregate housing facilities. Sales of meals sold to | | residents of incorporated nonprofit church-affiliated congregate | | housing facilities for the elderly in which at least 75% of the | | units are available for leasing to eligible low-income residents; |
|
| | | 7. Colleges. Sales of meals served by a college to employees | | of the college when the meals are purchased with debit cards | | issued by the college; |
|
| | | 8. Camps. Rental charged for living or sleeping quarters or | | housekeeping accommodations at camps that are entitled to | | exemption from property tax under section 652, subsection 1; |
|
| | | 9. Hospitals and nursing facilities. Rental charged for living | | or sleeping quarters in an institution licensed by the State for | | the hospitalization or nursing care of human beings; |
|
| | | 10. Schools and school-sponsored organizations. Sales of meals | | sold by elementary and secondary schools and by student | | organizations sponsored by those schools, including booster clubs | | and student or parent-teacher organizations, as long as the | | profits from the sales are used to benefit those schools or | | student organizations or are used for a charitable purpose; |
|
| | | 11. Certain meals and lodging. The value of meals or lodging | | provided to employees at their place of employment, when the | | value of those meals or that lodging is allowed as a credit | | toward the wages of those employees; and |
|
| | | 12. Auxiliary organization of American Legion. Sales of meals | | sold by a nonprofit auxiliary organization of the American Legion | | in connection with a fund-raising event sponsored by the | | auxiliary organization if the meals and related items and | | services are provided in a room that is separate from the lounge | | facilities, if any, of the American Legion and patrons are | | prohibited from taking alcoholic beverages from the lounge | | facilities to the separate room where the meals are provided. |
|
| | | §4952. Persons exempt from tax |
|
|
