Home > 3 > 04

Title: 3 - Revenue and Finance

Chapter: 04 - Sales And Use Tax

Section: 135 - Use taxExemptions

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.)