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<br /> 4. CHARITABLE ORGANIZATION: All direct sales to charitable <br /> organizations in the conduct of their regular charitable functions and <br /> activities, when billed to and paid for by the charitable organization. <br /> This includes all sales of construction and building materials to <br /> contractors and subcontractors for use in the building, erection, <br /> alteration or repair of structures, highways, roads, streets, and other <br /> public works owned or used by charitable organizations in the conduct <br /> of their regular charitable functions and activities. <br /> 5. CIGARETTES. <br /> 6. CONSTRUCTION MATERIALS: The sale of construction materials <br /> if such materials are picked up by the purchaser, and if the purchaser <br /> of such materials presents to the retailer a building permit or other <br /> documentation acceptable: to the city, which evidences that a use tax <br /> on such materials has been paid or is required to be paid to the city or a <br /> municipality. <br /> 7. CUSTOMIZED COMPUTER PROGRAMS OR SOFTWARE: If <br /> there are significant modifications to prewritten software to customize <br /> it to a specific user, charges for labor which are included in the <br /> modification are not taxable if such charges are separately stated. <br /> Custom software programs written specifically for the user and billed <br /> on an hourly labor basis are not taxable. <br /> 8. DRUGS. <br /> 9. FACTORY BUILT HOUSING: Forty-eight percent (48%) of the <br /> purchase price of factory built housing, as such housing is defined in <br /> section 24-32-703(3), Colorado Revised Statutes. <br /> 10. FARM CLOSE-OUT SALES. <br /> 11. FOOD: The sale of food: <br /> a. That is purchased by the medium of exchange commonly known as <br /> "food stamps"; and <br /> b. The sale of food as defined in Section 1786 of Title 42 of the <br /> United States Code as of, and as it may be amended after, October <br /> 1, 1987, that is purchased with vouchers, checks or similar <br /> certificates of exchange for the "Special Supplemental Food <br /> Program" for women, infants and children. <br /> 12. FUEL HEATING APPLIANCES: Sales of freestanding solid fuel <br /> heating appliances, pre-fabricated fireplaces, gas log units or such <br /> similar heating appliances for residential dwelling places, or units <br /> which comply with all applicable laws, rules, regulations and <br /> 21 <br />