The sales and use tax does not apply to the cleaning of a commercial or industrial building if the building is owned by a common ownership community or retirement community and used for: classrooms; dining; exercise; food preparation or cooking; meetings or gatherings; offices used by the common ownership community for management of the community; recreation; security; sports; storage; or any other common use. The exemption under subsection (a) of this section does not apply to the cleaning of a commercial or industrial building or the proportionate share of the building that is used for a purpose that requires the collection of the sales and use tax under this title.