Chapter: 3.04 Sales
And Use Tax
Section: 3.04.130 Use tax‑Exemptions
There shall be exempt from the tax due under
this chapter:
A. The amount of any sales or use tax imposed by the state of
California upon a retailer or consumer;
B. The storage, use, or other consumption of
tangible personal property, the gross receipts from the sale of which have been
subject to sales tax under a sales and use tax ordinance enacted in accordance
with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and
county, county, or city in this state, shall be exempt from the tax due under
this chapter;
C. In addition to the exemptions provided in
Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or
other consumption of tangible personal property, other than fuel or petroleum
products, purchased by operators of aircraft and used or consumed by such
operators directly and exclusively in the use of such aircraft as common
carriers of persons or property for hire or compensation under a certificate
of public convenience and necessity issued pursuant to the laws of this state,
the United States, or any foreign government is exempt from eighty percent of
the tax. (Ord. 2000‑010 § 3, 2000; Ord. 83‑08 § 2, 1983: Ord. 72‑2
§ 6,1972; Ord. 314 § 6,1961; Ord. 243 § 5(b)(3), 1956.)