There shall be excluded from the purchase price paid or charged by which the tax is measured:
A. The amount of any sales or use tax imposed by the state of Utah upon a retailer or consumer;
B. The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state of Utah, under the sales or use tax ordinance enacted by that county or municipality in accordance with the sales and use tax act. (Ord. 160, 12-5-1994)