Effective November 1, 1981, and pursuant to §§ 15.2-1426, 15.2-1427, 58.1-609.10 and 58.1-609.13 of the Code of Virginia of 1950, as amended, purchases of artificial or propane gas, wood, coal or home heating oil by an individual purchaser for other than business, commercial or industrial purposes are hereby exempted from the one-percent local option sales and use tax.