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Sec. 35-407.1. Exemptions; limits on application. (a) The tax imposed under this article shall not be levied on candy, gum, nuts and other items of essentially the same nature served for on- or off-premises consumption. (b) The tax imposed under this article shall not be levied on the following items when served exclusively for off-premises consumption: (1) Prepackaged donuts, crackers, nabs, chips, cookies and items of essentially the same nature; (2) Food sold in bulk. For the purposes of this provision, a bulk sale shall mean the sale of any item that would exceed the normal, customary and usual portion sold for on-premises consumption (e.g., a whole cake, a gallon of ice cream, or seven or more pastry items); a bulk sale shall not include any food or beverage that is catered or delivered or prepared for carry-out by a food establishment for off-premises consumption. (3) Beverages sold in factory-sealed containers. (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 restaurants 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 and private elementary 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 is 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 or other extended care facility to patients or residents thereof.