A for-profit nursing home in Florida which provides physical therapy services to its residents qualifies for a sales tax exemption for the purchase of electricity because the services that it provides are not commercial in nature. The physical therapy company is contracted to treat only the residents in the home as ordered by doctors and required by Medicaid or Medicare. The company providing the physical therapy does not have an office inside the nursing home. (Florida Department of Revenue, FL-TAA 03A-049, October 16, 2003)