§ 64-2.608. Use tax—Exemptions.

There shall be exempt from the tax due under this section:

(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 and county, county, or city in this state;

(3)

Eighty percent of the tax on the storage or use of tangible personal property in the transportation or transmission of persons, property, or communication, or in the generation, transmission or distribution of electricity, or in the manufacture, transmission or distribution of gas, in intrastate, interstate or foreign commerce by public utilities which are regulated by the State Public Utilities Commission.

(Ord. 72-26 § 6,1972; Ord. 1582: prior code § 2524(b)(3): Ord. 1062: Ord. 1042).