For transactions consummated on or after January 1, 1986, the City Use Tax shall not be imposed with respect to the use or consumption of tangible personal property within the City which occurs more than three (3) years after the most recent sale of the property if, within the three (3) years following the sale, the property has been significantly used outside of the City for the principal purpose for which it was purchased. (Ord. 85-274; Ord. 94-206; Ord. 01-42)