| (a) There are exempted from motor vehicle sales and use taxes the receipts from the sale or rental and the use of a motor vehicle that is designed to carry more than six passengers, is sold to or used by a church or religious society, and is used primarily for the purpose of providing transportation to and from church or religious services or meetings. This exemption does not apply to a vehicle registered as a passenger vehicle and the primary use of which is for the personal or official needs or duties of a minister. (b) A "church or religious society" is a regularly organized group of people associating for the sole purpose of holding, conducting, and sponsoring, according to the rites of the sect, religious worship. An organization supporting and encouraging religion as an incidental purpose or an organization with the general purpose of furthering religious work or instilling its membership with a religious understanding is not sufficient to
qualify such an entity as a church or religious society. (c) The "primary use" means a use of a motor vehicle for at least 80% of the vehicle's operating time.
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