(a) No tax hereunder shall be collected or payable on rentals to the Commonwealth of Virginia, to any political subdivision of the Commonwealth, or to the United States.

(b) No tax hereunder shall be collected or payable for any rental of durable medical equipment as defined in section 58-608(22), Code of Virginia.

(c) All rentals exempt from the Virginia Sales and Use Tax pursuant to chapter 6 of title 58.1, Code of Virginia shall be exempt from this daily rental tax.

(d) All exemptions from this tax claimed by short-term rental businesses at the time of payment of collected taxes shall be proved by filing of appropriate documentation as directed by the commissioner of the revenue and are subject to verification by the commissioner at any time.