The following are exempt from the taxes imposed
by this article:
A. Utilities provided to a place of worship;
B. Utilities provided to a building owned or occupied
by a fire and/or rescue company and used for the keeping of its equipment;
C. Utilities provided to the Commonwealth of Virginia,
the County of Rappahannock, and the United States government or any
of its agencies.
Any term used in this article shall have the
definition set forth in Title 58.1, Chapter 38, Article 4 of the Code
of Virginia.