The tax imposed by this chapter shall not apply to the following sales or uses of vehicle fuel:
(A) Sales by a distributor to another distributor holding a valid registration certificate;
(B) Sales by a distributor or retailer of vehicle fuel whose place of business is outside the city;
(C) Sales or uses for purposes other than for propulsion or operation of a vehicle;
(D) Sales to or use by any “transportation agency,” as defined in the Regional Transportation Authority Act, as amended, which is operated by, receiving a grant from or has a service agreement with the Regional Transportation Authority or any of its service boards;
(E) Sales or uses to the extent that the tax imposed by this chapter would violate the state or United States Constitution;
(F) Sales to or uses by the federal government or any state or local governmental body; and
(G) Sales to or uses by any air common carrier, certified by the carrier to be used for consumption, shipment or storage in the conduct of its business as an air common carrier, for a flight whose destination is outside the United States.
(Ord. 93-48, passed 9-14-1993)