A. No exemptions are granted from the municipal energy sales and use tax except as expressly provided in Utah Code Annotated section 10-1-305(2)(b); notwithstanding an exemption granted by title 59, chapter 12, part 1, tax collection.
B. The following are exempt from the municipal energy sales and use tax, pursuant to Utah Code Annotated section 10-1-305(2)(b):
1. The sales and use of aviation fuel, motor fuel, and special fuels subject to taxation under title 59, chapter 13, motor and special fuel tax act;
2. The sales and use of taxable energy that the municipality is prohibited from taxing under federal law or the constitution of the United States or the Utah constitution;
3. The sales and use of taxable energy purchased or stored in the state for resale;
4. The sales or use of taxable energy to a person if the primary use of the taxable energy is for use in compounding or producing taxable energy or a fuel subject to taxation under title 59, chapter 13 of the motor and special fuel tax act;
5. Taxable energy brought into the state by a nonresident for the nonresident's own personal use or enjoyment while within the state, except taxable energy purchased for use in the state by a nonresident living or working in the state at the time of purchase;
6. The sale or use of taxable energy for any purpose other than as a fuel or energy; and
7. The sale of taxable energy for use outside the boundaries of the municipality.
C. The sale, storage, use, or other consumption of taxable energy is exempt from the municipal energy sales and use tax levied by this chapter, provided:
1. The delivered value of the taxable energy has been subject to a municipal energy sales or use tax levied by another municipality within this state under an ordinance enacted in accordance with title 10, chapter 1, part 3, municipal energy sales and use tax act; and
2. The municipality shall be paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this chapter if the tax due under this chapter exceeds the tax paid to the other municipality. (Ord. 06-35, 8-16-2006)