A. All sales to the United States government, to the state, its departments and institutions, and the political subdivisions thereof in their governmental capacities only when billed to and paid for by the governmental entity.

B. All sales made to "charitable organizations" as defined in section 3-2-2 of this chapter, in the conduct of their charitable functions only when billed to and paid for by the charitable organization.

C. All sales which the town is prohibited from taxing under the Constitution or laws of the United States or the state.

D. Food for domestic home consumption, as defined in 7 U.S.C. section 2012(k) as amended, for purposes of the federal food stamp program as defined in 7 U.S.C. section 2012(t), as amended, purchased with food stamps pursuant to the federal food stamp program; or food purchased with WIC vouchers or checks pursuant to the federal special supplemental program for women, infants and children.

E. Cover charges, if the amount paid is strictly for admission to the vendor's place of business and tangible personal property, such as food and/or beverages, is not received as consideration for the amount paid.

F. All sales of cigarettes.

G. All sales made to schools, other than schools held or conducted for private or corporate profit.

H. All sales of motor fuel upon which there has accrued or has been paid the motor fuel tax prescribed by parts 1 and 2 of article 27 of title 39, C.R.S.

I. When utilized for the purpose of constructing tangible personal property for resale, or for improving real property, sales to and purchases of tangible personal property by a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance, or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded or furnished and the container, label or the furnished shipping cases thereof, shall be deemed to be wholesale sales and shall be exempt from taxation under this chapter.

J. Sales of "commercial packaging materials" as defined in section 3-2-2 of this chapter.

K. When utilized for the purpose of constructing tangible personal property for resale, or for improving real property, sales and purchases of electricity, coal, fuel oil, gas or coke for use in processing, manufacturing, mining, refining, irrigation, building construction, telegraph, telephone and radio communication, street and railroad transportation services and all industrial uses, as well as the newsprint and printer's ink for use by publishers of newspapers and commercial printers, shall be deemed to be wholesale sales and shall be exempt from taxation under this chapter.

L. All sales and purchases of automotive vehicles which are required to be registered under the Colorado motor vehicle laws whether new or used under the following conditions:

M. Sales of tangible personal property shall be exempted from the operation of this chapter if both of the following conditions exist:

N. Drugs, medical devices: All sales of "medical supplies," including: insulin in all its forms dispensed pursuant to the direction of a licensed physician; glucose usable for treatment of insulin reactions; urine and blood testing kits and materials; insulin measuring and injecting devices, including hypodermic syringes and needles; prosthetic devices for humans; therapeutic devices; wheelchairs and hospital beds; prescription drugs for humans or materials when furnished by a doctor as part of professional services provided to a patient; and corrective eyeglasses, contact lenses, or hearing aids. Medical marijuana is not a medical supply.

O. Fifty percent (50%) of the purchase price of: (1) manufactured homes, and of (2) other buildings or structures including conventional buildings shall be exempt from taxes under the provisions of this chapter; except that the entire purchase price in any subsequent sale of manufactured homes or other buildings severed from real estate after such housing or severed building has once been subject to the payment of sales or use tax under the provisions of this chapter shall be exempt from taxes under the provisions of this chapter.

P. The transfer of tangible personal property without consideration (other than the purchase, sale or promotion of the transferor's product) to an out-of-state vendee for use outside of this state in selling products normally sold at wholesale by the transferor.

Q. The sale of tangible personal property for testing, modification, inspection, or similar type of activities in this state if the ultimate use of such property in manufacturing or similar type of activities occurs outside of this state and if the test, modification, or inspection period does not exceed ninety (90) days.

R. Any sale of any article to a retailer or vendor of food, meals, or beverages, which article is to be furnished to a consumer or user for use with articles of tangible personal property purchased at retail, if a separate charge is not made for the article to the consumer or user, if such article becomes the property of the consumer or user, together with the foods, meals or beverages purchased, and if a tax is paid on the retail sale as required by section 3-2-3H of this chapter.

S. Any sale of any container or bag to a retailer or vendor of food, meals, or beverages, which container or bag is to be furnished to a consumer or user for the purpose of packaging or bagging articles of tangible personal property purchased at retail, if a separate charge is not made for the container or bag to the consumer or user, together with the food, meals or beverages purchased, and if a tax is paid on the retail sales as required in section 3-2-3 of this chapter.

T. All transactions specified in section 3-2-3C of this chapter in which the fair market value of the exchanged property is excluded from the consideration or purchase price because such exchanged property is covered by section 3-2-3A or 3-2-3C of this chapter, and in which, because there is no additional consideration involved in the transaction, there is no purchase price within the meaning of section 3-2-2 of this chapter.

U. All sales of construction materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works owned and used by:

V. All sales of newspapers as defined in section 3-2-2 of this chapter.

W. All sales of customized software where the design or writing of a computer program is for a specific application of an individual user.

X. All sales, storage, use, or leasing of photovoltaic systems or solar thermal systems (and its components) and in the production of alternating current electricity from a renewable energy source. The exemption shall not include any components beyond the point of generator step-up transformers located at the production site, labor, energy storage devices, or remote monitoring systems.

Y. All occasional sales by a charitable organization under the following conditions:

Z. All sales of tangible personal property by a school, other than schools held or conducted for private or corporate profit, under the condition that the funds raised by the school are retained by the organization to be used in the course of the school's service.

AA. All sales of tangible personal property, except automotive vehicles, at online garage sales (no limit on days), garage sales; provided, that such sales are conducted no more than three (3) times a year, each sale is limited to a maximum of three (3) days in duration, that the sale occurs at the residence of the seller and that the property to be sold was originally purchased for use by members of the household where such sale is being conducted.

BB. All transactions specified in section 29-4-227(1), C.R.S., when utilized for the purpose of a project providing housing within the means of persons of low income.

CC. Telecommunications service under the following conditions:

DD. The Breckenridge recycled paper carryout bag fee established in title 5, chapter 12 of this Code.*

EE. All sales of feminine hygiene menstrual products.**

FF. All sales of incontinence products and diapers.**

GG. Any government fees imposed directly on the purchaser and required to be held in trust by the imposing government and separately stated on the invoice provided to the purchaser at the time of sale.**