3-1-104: EXEMPTIONS:
The tax imposed by this article shall not be applicable to the following:
   A.   The amount of any sales or use tax imposed by the state upon a retailer or consumer;
   B.   The storage, use, or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with the provisions of part 1.5 of division 2 of the state Revenue and Taxation Code by any city or county in the state;
   C.   The gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city, and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of the state, the United States, or any foreign government;
   D.   In addition to the exemptions set forth in sections 6366 and 6366.1 of said Revenue and Taxation Code, the storage, use, or other consumption of tangible 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 the state, the United States, or any foreign government. (1962 Code § 8-2)