Chapter: 3.04 Sales
And Use Tax
Section: 3.04.095 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 to
operators of waterborne vessels to be used or consumed principally outside the
county in which the sale is made and directly and exclusively in the carriage
of persons or property in such vessels for commercial purposes;
C. Eighty percent of the gross receipts from the sale of tangible personal property 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. 83‑08 §
4. 1983: Ord. 73‑27 § 1, 1973: Ord. 243 § 4(b)(4.5), 1956.)