§ 38.46 EXEMPTIONS.
   The provisions of this subchapter shall not apply:
   (A)   In respect to the use of an article of tangible, personal property brought into the municipality by a nonresident individual visiting in the municipality for his or her personal use or enjoyment while within the municipality;
   (B)   In respect to the use of tangible, personal property purchased for resale before being used;
   (C)   In respect to the use of any article of tangible, personal property on which a tax, equal to or in excess of that levied by both the State Use Tax Code and this subchapter, has been paid by the person using the tangible, personal property in the municipality, whether the tax was levied under the laws of the state or some other state or municipality of the United States; (If any article of tangible, personal property has already been subjected to a tax by the state or any other state or municipality in respect to its sale or use, in an amount less than the tax imposed by both the State Use Tax Code and this subchapter, the provisions of this subchapter shall also apply to it by a rate measured by the difference only between the rate provided by both the State Use Tax Code and this subchapter, and the rate by which the previous tax upon the sale or use was computed. No credit shall be given for taxes paid in another state or municipality, if that state or municipality does not grant like credit for taxes paid in the state and the municipality.)
   (D)   In respect to the use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the municipality, and machinery and equipment purchased and used by persons to the operation of manufacturing plants already established in the municipality; (This exemption shall not apply unless the machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to taxation under the Sales Tax Code of the municipality. Manufacturing plants are those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such.)
   (E)   In respect to the use of tangible, personal property now specifically exempted from taxation under the Sales Tax Code of the municipality;
   (F)   In respect to the use of any article of tangible, personal property brought into the municipality by an individual with intent to become a resident of the municipality where the personal property is for the individual's personal use or enjoyment;
   (G)   In respect to the use of any article of tangible personal property used or to be used by commercial airlines or railroads; and
   (H)   In respect to livestock purchased outside the state and brought into the municipality for feeding or breeding purposes, and which is later resold.
(Prior Code, § 8-302)