BLAIR LEE III, Acting Governor

2563

(6) On each sale where the price exceeds $1, 5
cents on each even dollar plus 1 cent for each 20 cents or
fraction thereof in excess of the even dollars.

[(b) The rates set forth in paragraphs (1) through (5)
of subsection (a) do not apply to sales for human
consumption of any meals, food, or drink (other than
alcoholic beverages) as defined in § 324(f)(1). On such
sales where the price is $1, the tax is 5 cents, and on such
sales where the price exceeds $1, the tax rate in paragraph
(6) of subsection (a) shall apply.]

[(c)] (B) The tax shall be due and payable at the
rates set forth in this section on all sales of taxable
property or services delivered to the purchaser on or after
June 1, 1977.

[(d)] (C) Notwithstanding the provisions of
[subsections (a) and (b) ] SUBSECTION (A) of this section,
the rate of tax shall be as follows on the purchase of the
farm vehicles and all farm equipment to be used to prepare
the soil, plant seeds, service growing crops and harvest
crops, including (1) portable elevators and conveyors used
to load harvested crops into storage facilities on the farm,
and (2) also including tut not limited to power spraying
equipment, irrigation equipment and portable grain and hay
dryers, and (3) also but not limited to milking machines:

(1)    On each sale where the price is from
fifty-one cents (51¢) to one dollar ($1.00), two cents (2¢) ;

(2)    On each fifty cents (50¢) of price or
fraction thereof in excess of one dollar ($1.00), one cent

(1¢).

[(e)] (D) Notwithstanding the provisions of
subsections (a), (b) , OR (c)[, or (d)] of this section the
rate of tax on manufacturing machinery and equipment as
defined in §324(s) when sold to manufacturers shall be as
follows:

(1)    On each sale where the price is from
fifty-one cents (51¢) to one dollar ($1.00), two cents (2¢);

(2)    On each fifty cents (50¢) of price or
fraction thereof where the sale is in excess of one dollar
($1.00), one cent (1¢). The rate provided in this
subsection shall apply to all deliveries completed on or
after June 1, 1977.

326.

The tax hereby levied shall not apply to the following
sales:

(c) (1) Sales of food for human consumption by
churches, religious organizations, schools and colleges, and
the sales of food for human consumption at hospitals.