§305.38. Exclusions and exemptions; sheltered workshop for mentally retarded
The sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property by a sheltered workshop for the mentally retarded licensed by the Department of Children and Family Services as a day developmental training center for the mentally retarded shall not be subject to the sales and use taxes levied by the state or by any political subdivision thereof.
Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.