Guam § 30106 - Exclusions and Exemptions.

§ 30106. Exclusions and Exemptions.

(a) Sales or retail sales shall not include specific, individual

transactions in which the price or charge for the commodity, property, or

service being sold is less than One Dollar ($1.00).

(b) The tax imposed by this Chapter shall not apply to any property,

or consumption of such property, which cannot be legally so taxed under

the constitution or laws of the United States, but only so long as, and

only to the extent to which, the government of Guam is without power to

impose such tax.

(c) [Repealed.]

(d) The taxes imposed by this Chapter shall not apply to the

proceeds of any transaction entered into by any of the following persons:

corporations, associations, or societies organized and operated

exclusively for religious, charitable, scientific or educational purposes,

hospitals, infirmaries and sanitariums, business leagues, chambers of

commerce, boards of trade, civic leagues, public schools, and

organizations operated exclusively for the benefit of the community and

for the promotion of social welfare; provided, such persons have applied

for and obtained exempt status under the provisions of 11 GCA, Chapter

26.

(e) The taxes imposed by this Chapter shall not apply to any

transaction involving a sale to the airlines servicing Guam for the

accommodation on Guam of airline flight crews from September 30,

2001 until September 30, 2002.