The provisions of this subchapter shall not apply in respect to:
(A) The use of an article of tangible, personal property brought into the city by a nonresident individual visiting in this city for his or her personal use or enjoyment while within the city;
(B) The use of tangible, personal property purchased for resale before being used;
(C) The use of any article of tangible, personal property on which a tax equal to or in excess of that levied by both the Oklahoma Use Tax Code and the city use tax ordinance has been paid by the person using such tangible, personal property in the city, whether such tax was levied under the laws of the state or some other state or municipality of the United States. If any article of tangible, personal property has already been subjected to a tax by the state or any other state or municipality in respect to its sale or use, in an amount less than the tax imposed by both the Oklahoma Use Tax Code and the city use tax ordinance, the provisions of this chapter shall also apply to it by a rate measured by the difference only between the rate provided by both the Oklahoma Use Tax Code and city use tax ordinance, and the rate by which the previous tax upon the sale or use was computed. Provided, that no credit shall be given for taxes paid in another state or municipality, if that state or municipality does not grant like credit for taxes paid in this state and the city;
(D) The use of machinery and equipment purchased and used by persons establishing new manufacturing or processing plants in the city, and machinery and equipment purchased and used by persons to the operation of manufacturing plants already established in the city. Provided, this exemption shall not apply unless such machinery and equipment is incorporated into, and is directly used in the process of manufacturing property subject to taxation under the sales tax ordinances of the city. The term
MANUFACTURING PLANTS shall mean those establishments primarily engaged in manufacturing or processing operations, and generally recognized as such;
(E) The use of tangible, personal property now specifically exempted from taxation under the sales tax ordinances of the city;
(F) The use of any article of tangible, personal property brought into the city by an individual with intent to become a resident of this city where such personal property is for such individual’s personal use or enjoyment;
(G) The use of any article of tangible personal property used or to be used by commercial airlines or railroads; and
(H) Livestock purchased outside the state and brought into this city for feeding or breeding purposes, and which is later resold.
(Prior Code, § 7-505) (Ord. 1086, passed 8-26-1986)