Exempted from the gross receipts tax are the receipts of a minister of a religious organization, which organization has been granted an exemption from federal income tax by the United States commissioner of internal revenue as an organization described in Section 501(c)(3) of the United States Internal Revenue Code of 1954, as amended or renumbered, from religious services provided by the minister to an individual recipient of the service.
History: 1953 Comp., § 72-16A-12.29, enacted by Laws 1972, ch. 61, § 2.
ANNOTATIONSCross references. — For Section 501(c)(3) of the Internal Revenue Code of 1954, see 26 U.S.C. § 501(c)(3).
Am. Jur. 2d, A.L.R. and C.J.S. references. — Religious organization's exemption from sales or use tax, 54 A.L.R.3d 1204.