The tax imposed by this subchapter shall not apply to the following sales or uses of liquor:
(A) Sale by a distributor to another distributor holding a valid registration certificate;
(B) Sale by a distributor to a retailer of liquor whose place of business is outside the city;
(C) Sale or use to the extent the tax imposed by this subchapter would violate the State or United States Constitution; and
(D) Sale to or use by the Federal Government or any state or local government body.
(Ord. 09-O-1954, passed 7-15-2009)