728. EXEMPTION OF RECEIPTS USED FOR CIVIC AND NON-PROFIT ASSOCIATIONS AND PURPOSES.

There are specifically exempted from the provisions of this Chapter and from the computation of the amount of tax imposed by it, the gross receipts from the following:

1. Sales of tickets or admissions to the grounds and grandstand attractions of tribal, state, county, district, regional and local fairs and pow-wows;
2. Admissions to nonprofit historic sites and repertory theater performances operated by nonprofit organizations;
3. Admissions to community operated celebrations and shows sponsored by a chamber of commerce or other similar nonprofit organization if the Tribe, or the county, city or town in which the activity takes place, officially sponsors the activity and no charge is made to the operators of the celebration or show for the use of tribal, county, city or town facilities or services;
4. Admissions to events or receipts from activities sponsored and operated by colleges or elementary or high schools or related clubs or supporting organizations approved or supervised by a school or college when the entire net proceeds are spent for educational purposes and any associations of them and receipts from tangible person al property sold at such event. However, receipts from tangible personal property sold at such events or activities are included in the measure of sales tax at the time of purchase by the college or school or related club or supporting organization.
5. Religious, benevolent, fraternal, or charitable activities, where the entire amount of such receipts after deducting all costs directly related to the conduct of such activities is expended for religious, benevolent, fraternal or charitable purposes, and the receipts are not the result from tangible personal property or services purchased for use in the activity are included in the measure of sales tax.