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For the purposes of administering the tax levied hereunder, the following items, whether or not purchased for immediate consumption, are excluded from the said definition of food inthe federal Food Stamp Act: sandwiches, salad bar items sold from a salad bar, prepackaged single- serving salads consisting primarily of vegetables and nonfactory sealed beverages. This subsection shall not affect provisions set forth in subparagraphs (d)(3), (4) and (5) hereinbelow. (c) A grocery, store, supermarket or convenience store shall not be subject to the tax except for any portion or section therein designated as a delicatessen or designated for the sale of prepared food and beverages. (d) The tax imposed under this article shall not be levied on the following purchases of food or beverages: (1) Food and beverages furnished by food establishments to employees as part of their compensation when no charge is made to the employee. (2) Food and beverages sold by day care centers, public or private elementary. or secondary schools or food sold by any college or university to its students or employees. (3) Food and beverages for use or consumption by and which are paid for directly by the Commonwealth, any political subdivision of the Commonwealth or the United States. (4) Food and beverages furnished by a hospital, medical clinic, convalescent home, nursing home, home for the aged, infirm or handicapped, battered women, narcotic addicts or alcoholics, or other extended care facility to patients or residents thereof and the spouses and children of such persons. (5) Food and beverages furnished by a public or private non-profit 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 ar central locations. (6) Food and beverages sold on an occasional basis, not exceeding three (3) times per calendar year, by a non-profit educational, charitable or benevolent organization, church, or religious body as a fundralsing activity, the gross proceeds of which are to be used by such organization exclusively for non-profit educational, charitable, benevolent or religious proposes. (7) Food and beverages sold through vending machines.