There shall be exempt from the tax due under this Section
(A) The amount of any sales or use tax imposed by the State of California upon a retailer or consumer.
(B) The storage, use or other consumption of tangible person property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State.
(C) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by such operators directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
(D) In addition to the exemptions provided in sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly and exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this State, the United States, or any foreign government 1 . (Ord. 481, 1-3-1984)
Notes
| 1 | 1. This Section shall be operative on the operative date of any act of the Legislature of the State of California which amends or repeals and reenacts section 7202 of the Revenue and Taxation Code to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as that existing in subdivisions (i)(7) and (i)(8) of section 7202 of the Revenue and Taxation Code as those subdivisions read on October 1, 1983. |