Title 3 REVENUE AND FINANCE*
Chapter 3.04 SALES AND USE TAX
3.04.145 Exemptions.
There shall be exempt from the tax due under Sections
3.04.110 through 3.04.130:
(1) The amount of any sales or use tax imposed by the state
of California upon a retailer or consumer;
(2) 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, county, county
or city in this state, shall be exempt from the tax due under this
chapter;
(3) Provided, however, that 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 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 exempted from eighty percent of the tax. (Ord. 2160 §
5, 1983: Ord. 1311 § 2, 1973)
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