___________________ moved that SB 43 be amended as follows:
"
Section 4.
That
§
10-45-13.1
be amended to read as follows:
10-45-13.1.
Membership organizations, major group 86,
except industry numbers 8611, 8621,
8631, 8641, and 8699,
as enumerated in the Standard Industrial Classification Manual, 1987, as
prepared by the Statistical Policy Division of the Office of Management and Budget, Office of the
President, are exempt from the tax imposed by this chapter on receipts from sales of services by them
and their membership fees. This exemption does not apply to the tax imposed upon the gross receipts
of sales of tangible personal property or any product transferred electronically by such organizations.
This section does not exempt the gross receipts of a retailer which are the result of sales to
organizations in major group 86 or exempt such organizations from payment of use tax on goods and
services used in the conduct of their activities.
".