1. (a) The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for:

   1. (1) classrooms;
   2. (2) dining;
   3. (3) exercise;
   4. (4) food preparation or cooking;
   5. (5) meetings or gatherings;
   6. (6) offices used by the common ownership community for management of the community;
   7. (7) recreation;
   8. (8) security;
   9. (9) sports;
   10. (10) storage; or
   11. (11) any other common use.
2. (b) The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.

Added by Acts 2019, c. 293, § 1, eff. April 30, 2019.