(1) A user is not required to pay the lodging facility sales and use tax for lodging if the lodging unit is rented for a period of 30 consecutive days or more. Nonconsecutive rental agreements cannot be combined for the purpose of determining the length of the rental period. Intention to rent for a period of 30 or more continuous days is documented by a lease, contract, or historical evidence of continuous rental.

(2) A user of a lodging unit is not required to pay the lodging facility sales and use tax if the accommodation charge is billed directly to the federal government and paid directly by the federal government. Users who are individually billed and pay for a lodging unit and who are subsequently reimbursed by the federal government are not exempt from paying the lodging facility sales and use tax.

(3) An enrolled member of a federally recognized Indian tribe, who stays in a facility located within the exterior boundaries of the enrolled member's Indian reservation, is exempt from paying the lodging facility sales and use tax. The seller must record the individual's enrollment number on the record.

(4) A foreign diplomat, entitled under international law or a bilateral treaty, is exempt from the lodging facility tax upon showing of a tax-exempt card issued by the U.S. State Department as follows:

(a) a blue stripe at the bottom indicates the bearer is entitled to full tax exemption; or

(b) a yellow stripe indicates there is some type of restriction on the full tax exemption, which will be indicated in the yellow stripe area.

(5) A lodging facility room used for the purpose other than lodging (such as meeting rooms) is not subject to the tax.