There is exempt from this chapter all sales of tangible personal property to telephone
cooperatives organized under the general welfare laws of this state. This exemption shall apply only to sales of tangible personal property to telephone
cooperatives for their own use and consumption, and shall not apply to any purchases
made by the telephone cooperatives for use by independent contractors. This section shall apply only so long as electric membership corporations organized
under the Rural Electric and Community Services Cooperative Act, compiled in title
65, chapter 25, part 2, shall be entitled to an exemption from the payment of any
sales and use tax.
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