(1) The following are exempt from the assessment provided in ARM 37.36.201:

(a) federal agencies and tax-exempt instrumentalities of the federal government;

(b) Indian tribes, with regard to end user connections on the tribe's reservation only;

(c) enrolled members of Indian tribes, with regard to end user connections on a reservation only;

(d) official station testing lines owned by a provider; and

(e) coin operated telephones owned by a provider.

(2) All other subscribers of a local exchange company must pay the assessment provided in ARM 37.36.201.