[§237-16.8]  Exemption of certainconvention, conference, and trade show fees.  In addition to any otherapplicable exemption provided under this chapter, there shall be exempted fromthe measure of taxes imposed by this chapter all of the value or gross incomederived by a fraternal benefit, religious, charitable, scientific, educational,or other nonprofit organization under section 501(c) of the Internal RevenueCode of 1986, as amended, from fees for convention, conference, or trade showexhibit or display spaces; provided that the gross proceeds of sales by avendor through the use of exhibit or display space at a conference, convention,or trade show shall be subject to the imposition of the general excise taxunder section 237-13. [L 2004, c 214, §1]