HomeMy WebLinkAbout02237including the raising for sale of any animal, bird or insect, or the
milk, eggs, wool, fur, meat, honey or other substance obtained therefrom,
or in respect to the sale of such products at wholesale by such grower,
producer or raiser thereof. This exemption shall not apply to any
person selling such products at retail; nor to the sale of any animal
or substance obtained therefrom by a person in connection with his busi-
ness of operating a stock yard or a slaughter or packing house; nor to
any association of persons whatsoever, whether mutual, cooperative
or otherwise, engaging in any business activity with respect to which
tax liability is imposed under the provisions of this title;
(e) Any person in respect to the business of conducting boxing
contests and sparring and/or wrestling matches and exhibitions for the
conduct of which a license must be secured from the State Athletic
Commission.
(f) Any person in respect to his employment in the capacity of
an employee or servant is distinguished from that of an independent
contractor.
(g) Fraternal benefit societies, fraternal fire insurance assoc-
iations, and beneficiary corporations or societies; PROVIDING, that
such corporations or societies provide in their by-laws for the payment
of death benefits.
(h) Any person in respect to the business of conducting race meets
for the conduct of which a license must be secured from the State Horse
Racing Commission.
(i) The gross sales or the gross income received by corporations
which have been incorporated under any act of the Congress of the United
States of America and whose principal purposes are to furnish volunteer
aid to members of the armed forces of the United States and also to
carry on a system of national and international relief and to apply
the same in mitigating the sufferings caused by pestilence, famine,
fire, floods and other national calamities and to devise and carry on
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