The sale, storage, use, or other consumption of tangible personal property, the purchase price or the cost of which has been subject to sales or use tax under a sales and use tax ordinance enacted in accordance with state law, by any county, city, or town in any other county in the state, shall be exempt from the tax due under this subchapter.
(Ord. 2000-1, passed 2-14-2000; Ord. 2011-1, passed 2-14-2011)