(1) No examination shall be made of the records of a religious institution, as defined
in paragraph (i) of Section 27-67-7, unless the commissioner shows by reasonable evidence that the religious institution
is not operating on a nonprofit basis.
(2) All outstanding claims against a religious institution as defined in paragraph (j) of Section 27-67-7 for unpaid taxes having accrued under the sales or use tax laws on or before the
effective date of Section 27-67-7 and this section based upon transactions by such religious institution shall be void
and in regards to such transactions for which sales or use taxes are unpaid on or
before July 1, 1989, Sections 27-67-7 and 27-67-8 shall be retroactive in effect.
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