There shall be excluded from the purchase price paid or charge by which the tax is measured:
A. The amount of any sales or use tax imposed by the state 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, under the sales or use tax ordinance enacted by that county or municipality in accordance with the sales and use tax act. (Ord. 90-08-28, 8-28-1990)