In addition to gross receipts exempted by state law and therefore from tax imposed hereunder, there are hereby specifically exempted from the provisions of this chapter and from computation of the amount of tax imposed by it, the following:
(A) Farm machinery and irrigation equipment used exclusively for agricultural purposes;
(B) Gross receipts from vending machines, including, but not limited to, pinball machines, phonographs and all other mechanical devices for amusement; and
(C) Sales of tangible personal property and taxable services to purchasers residing or doing business outside the city provided that delivery is made to such purchaser outside the city by common carrier or by the conveyance of the seller or by the United States mail, and provided that the articles so purchased and delivered are used outside the city. Receipts from sales to a construction company of materials and supplies which are incorporated into and become part of projects outside the city limits are exempt from municipal sales and use tax, even if delivery is made to a truck of the construction company within the city.
(Prior Code, § 20-3)