Which of the following service facilities is considered tax exempt?

The correct choice reflects the understanding of tax exemptions related to various service facilities. Courier services generally do not fall under categories that are commonly exempt from taxation, while hospitals, certain non-profit organizations, and other related medical facilities are typically considered tax-exempt due to their service-oriented nature and contributions to public health.

Most states, including Indiana, recognize hospitals as a vital part of community services that are vital for health and well-being, thus granting them tax-exempt status to help support their operations financially. In contrast, courier services are for-profit businesses that engage in commercial activities, making them subject to taxation.

Restaurants and hotels also operate within the taxable service category, as they provide food, lodging, and entertainment to the public and are not recognized as tax-exempt. Thus, the identification of hospitals as tax-exempt aligns with standard taxation principles related to healthcare services, while courier services may not meet the criteria for such exemptions based on their profit-oriented operations.