Section R15-5-1606. Nonprofit Organizations

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A. Nonprofit organizations shall be subject to tax under the com- mercial lease classification for gross receipts from the rental of real property unless otherwise exempt.

B. Leases of real property to nonprofit organizations shall be sub- ject to tax under the commercial lease classification unless otherwise exempt.

Historical Head

Amended effective April 21, 1995 (Supp. 95-2).

                    
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