(a) Food furnished by restaurants to employees as part of their compensation when no charge is made to the employee;

(b) Food sold by nonprofit day care centers, public or private elementary or secondary schools or food sold by any college or university to its students or employees;

(c) Food for use or consumption and which are paid for directly by the Commonwealth, any political subdivision of the Commonwealth or the United States;

(d) Food furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm, handicapped, battered women, narcotic addicts or alcoholics,  or other extended care facility to patients or residents thereof;

(e) Food and beverages furnished by a public or private nonprofit charitable organization or establishment or a private establishment that contracts with the appropriate agency of the Commonwealth to offer meals at concession prices to elderly, infirm, blind, handicapped or needy persons in their homes or at central locations;

(f) Food sold by a nonprofit education, charitable or benevolent organization on an occasional basis as a fund-raising activity or food sold by a church or religious body on an occasional basis where the gross proceeds of such sale are to be used exclusively for non-profit educational, charitable benevolent or religious purposes;

(g) Food furnished by boarding houses that do not accommodate transients;

(h) Food sold by cafeterias operated by industrial plants for employees only;

(i) Food sold by nonprofit cafeterias in public schools, nursing homes and hospitals;

(j) Food sold by churches, fraternal and social organizations and volunteer fire departments and reserve squads which hold occasional dinners and bazaars of one or two day duration as a fund-raising activity, at which food prepared in the homes of members or in the kitchen of the organization is offered for sale to the public;

(k) Food furnished by churches which serve meals for their members as a regular part of their religious observance;

(l) Food sold through vending machines;

(m) Food sold by grocery stores and convenience stores, except for prepared food ready for human consumption sold at a delicatessen counter or in a section designated for the sale of prepared food and beverages.

(n)  Alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption;

(o)  Snack foods not served as part of a meal;

(p) Any other sale of food which is exempt from taxation under the Virginia Retail Sales and Use Tax Act, or administrative rules and regulation issued pursuant thereto.