Chapter: 3.04 Sales
And Use Tax
Section: 3.04.090 Sales tax‑Exclusions
There
shall be excluded from the gross receipts by which the tax is measured:
A. The
amount of any sales or use tax imposed by the state of
California
upon a retailer or consumer;
B. Eighty percent of the gross receipts from the
sale of tangible personal property, other than fuel or petroleum products, to
operators of aircraft to be used or consumed principally outside the county in
which the sale is made and directly and exclusively in the use of such aircraft
as common carriers of persons or property under the authority of the laws of
this state, the United States, or any foreign government.(Ord. 2000‑010 §
2, 2000: Ord. 83‑08 § 1, 1983: Ord. 72‑2 § 4, 1972: Ord. 314 §§ 3,
4, 1961; Ord. 243 § 4(b)(4), 1956.)