Products sold to orphans' or children's homes

All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax. Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1. All sales to all orphans' homes in this state, or children's homes, which are not operated for profit and whether operated by a church, religious organization, or other benevolent charitable association shall be exempt from the gross receipts or gross proceeds tax, commonly referred to as the sales tax. Acts 1949, No. 82, § 1; A.S.A. 1947, § 84-1905.1.