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 re-sale 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 the town use tax ordinance has been paid by the person using such tangible, personal property in the municipality, whether such 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 the town use tax ordinance, the provisions of this section 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 the town use tax ordinance, and the rate by which the previous tax upon the sale or use was computed; provided, that 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 in the operation of manufacturing plants already established in the machinery and equipment is incorporated into, and is directly used in, the process of manufacturing property subject to the taxation under the Sales Tax Code of the town. The term MANUFACTURING PLANTS shall mean 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 town;
(F) In respect to the use of any article of tangible, personal property brought into the municipality by an individual with the intent to become a resident of the municipality where such personal property is for such 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; or
(H) In respect to livestock purchased outside the state and brought into the municipality for feeding or breeding purposes, and which is later re-sold.
(Ord. Chapter 5, 7-501-7-522, passed 10-12-2020)