Chapter: 3.04 Sales
And Use Tax
Section: 3.04.135 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 of the sale of which has 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. Provided, however, that the storage, use, or
other consumption of tangible personal property purchased by operators of waterborne
vessels and used or consumed by such operators directly and exclusively in the
carriage of persons or property in such vessels
for commercial purposes is exempted from eighty percent of the tax;
D. In addition to the exemptions provided in
Sections 6366 and6366.1 of the Revenue and Taxation Code, the storage, use, or other
consumption of tangible personal property 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. 83‑08 §
5, 1983: Ord. 73‑27 § 2, 1973: Ord. 243 § 3.5, 1956.)