3.04.410: CONSTITUTIONAL AND STATUTORY EXEMPTIONS:
There are exempted from the taxes imposed by the Relief Tax Ordinance the gross receipts from the sale of, and the storage, use or other consumption in the County of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, the County is prohibited from taxing under the Constitution or laws of the United States or under the constitution or laws of this State. (Ord. 106 §5(B), 1989)