J. MILLARD TAWES, GOVERNOR 37

(4) The sale of natural or artificial gas, oil, electricity, coal or
steam, when made to any purchaser for purposes other than resale
or for use in manufacturing, assembling, processing or refining.

(5) The sale or charges for any room, or rooms, lodgings, or ac-
commodations to transient guests.

(6) Sales of tangible personal property and/or services to any
person who will use the same as facilities, tools, tooling, machinery
or equipment (including, but not limited to dies, molds, and patterns)
even though such person intends to transfer and/or does transfer
title to such property or service either before or after such person
uses the facilities, tools, tooling, machinery, or equipment.

If the user of facilities, tools, tooling, machinery or equipment (in-
cluding, but not limited to, dies, molds and patterns) is under obliga-
tion by the terms of a written contract, at the time he purchases
the facilities, tools, tooling, machinery or equipment (including, but
not limited to, dies, molds and patterns) to transfer title to the same,
at a price equal to or greater than his purchase price, to the person
for whom he manufactures goods or performs work, such transfer
shall not give rise to a second tax.

326.

[See page image for strike through]

(G) SALES OF FOOD FOR HUMAN CONSUMPTION BY
CHURCHES, RELIGIOUS ORGANIZATIONS, SCHOOLS AND
COLLEGES, AND THE SALES OF FOOD FOR HUMAN CON-
SUMPTION AT HOSPITALS.

SEC. 2. And be it further enacted, That this Act is hereby declared
to be an emergency measure and necessary for the immediate pres-
ervation of the public health and safety, and having been passed by
a yea and nay vote supported by three-fifths of the members elected
to each of the two houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved June 12, 1961.

CHAPTER 6

(Senate Bill 8)

AN ACT making an emergency appropriation for the payment of

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.