Additional definition

A. As used in the Gross Receipts and Compensating Tax Act, "governmental gross receipts" means receipts of the state or an agency, institution, instrumentality or political subdivision from: (1) the sale of tangible personal property other than water from facilities open to the general public; (2) the performance of or admissions to recreational, athletic or entertainment services or events in facilities open to the general public; (3) refuse collection or refuse disposal or both; (4) sewage services; (5) the sale of water by a utility owned or operated by a county, municipality or other political subdivision of the state; (6) the renting of parking, docking or tie-down spaces or the granting of permission to park vehicles, tie down aircraft or dock boats; (7) the sale of tangible personal property handled on consignment when sold from facilities open to the general public; and (8) a hospital licensed by the department of health. B. "Governmental gross receipts" excludes receipts of the state or an agency, institution, instrumentality or political subdivision from: (1) cash discounts taken and allowed; (2) governmental gross receipts tax payable on transactions reportable for the period; and (3) any type of time-price differential. C. As used in this section, "facilities open to the general public" does not include point of sale registers or electronic devices at a bookstore owned or operated by a public post-secondary educational institution when the registers or devices are utilized in the sale of textbooks or other materials required for courses at the institution to a student enrolled at the institution who displays a valid student identification card. History: 1978 Comp., § 7-9-3.2, enacted by Laws 1991, ch. 8, § 1; 1992, ch. 100, § 1; 2003, ch. 125, § 1; 2004, ch. 69, § 1; 2019, ch. 270, § 24.