| | 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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