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.

The 2019 amendment, effective July 1, 2019, revised the definition of "Governmental gross receipts" as used in the Gross Receipts and Compensating Tax Act; in Subsection A, added Paragraph A(8); in the undesignated paragraph after Subsection A, deleted "'Governmental gross receipts' includes receipts from" and redesignated former Subsection B as Subsection C; and in Subsection B, added "'Governmental gross receipts'", after "excludes", added "receipts of the state or an agency, institution, instrumentality or political subdivision from", and added new paragraphs designations "(1)" through "(3)".

The 2004 amendments, effective May 19, 2004, amended Subsection A to add new Paragraph (6).

The 2003 amendment, effective July 1, 2003, designated the first paragraph of this section to be Subsection A; redesignated former Subsections A through E to be present Paragraphs A(1) through A(5); and added present Subsection B.

The 1992 amendment, effective July 1, 1992, restructured the former introductory paragraph and former Subsection A as the present introductory paragraph and Subsections A through E; substituted "or" for "and" in the introductory paragraph; inserted "other than water" in Subsection A; added "refuse disposal or both" at the end of Subsection C; deleted former Subsection B, relating to receipts from the sale of tangible personal property; and added the undesignated last paragraph.