2.7.440: STORAGE OF CERTAIN PROPERTY:
Tangible personal property purchased from an unlicensed retailer by a resident common carrier, resident public utility or resident construction company, or construction and building materials purchased from an unlicensed retailer by a contractor, which tangible personal property or construction and building materials are temporarily stored in the City, but not used or consumed in the City, are exempt from Use Tax. (Ord. 85-274; Ord. 01-42)