Section 7-9-3.2 - Additional definitionA. 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;(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.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.Amended by 2019, c. 270,s. 24, eff. 7/1/2019.