2.7.406: CITY SALES TAX PAID; USE TAX EXEMPTION:
The use, storage, distribution or consumption in the City of tangible personal property upon the sale of which the City retail Sales Tax of three and seven one-hundredths percent (3.07%) has been legally imposed, collected and remitted is exempt from the levy of the City Use Tax. (1968 Code §3-75; Ord. 76-168; Ord. 84-27; Ord. 92-149; Ord. 93-176; Ord. 94-206; Ord. 95-182; Ord. 96-208; Ord. 97-97; Ord. 01-42; Ord. 01-168; Ord. 15-97 1 ; Ord. 20-61 2 )

 

Notes

1
1. January 1, 2016, is the effective date of Ordinance 15-97.
2
2. January 1, 2021 is the effective date of Ordinance 20-61.