7-9-18.1: Exemption; gross receipts tax; supplemental nutrition assistance program benefits.

Exempted from the gross receipts tax are the receipts of a taxpayer who is approved for participation in the supplemental nutrition assistance program authorized by U.S.C. Title 7, Chapter 51, as that chapter may be amended or renumbered, from the lawful acceptance and deposit with a financial institution of benefits issued by the United States department of agriculture pursuant to the supplemental nutrition assistance program.