(A) Aircraft.
(1) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
(2) The storage use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.
(3) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of the state, the United States or any foreign government.
(4) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and use 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 is exempted for the use tax.
(B) Waterborne vessels.
(1) The amount subject to tax shall not include any sales or use tax imposed by the State of California upon a retailer or consumer.
(2) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to tax under a sales and use tax ordinance enacted in accordance with Cal. Revenue and Taxation Code Part 1.5 of Division 2 by any city and county, county or city, in this state shall be exempt from the tax due under this chapter.
(3) There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of waterborne vessels to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the carriage of persons or property in such vessels for commercial purposes.
(4) The storage, use or other consumption of tangible personal property purchased by operators of waterborne vessels and used or consumed by the operators directly and exclusively in the carriage of persons or property of the vessels for commercial purposes is exempted from the use tax.
(5) There are exempted form the computation of the amount of the sales tax the gross receipts from the sale of tangible personal property to operators of aircraft to be used or consumed principally outside the city in which the sale is made and directly and exclusively in the use of the aircraft as common carriers of persons or property under the authority of the laws of this state, the United States or any foreign government.
(6) In addition to the exemptions provided in Cal. Revenue and Taxation Code §§ 6366 and 6366.1, the storage, use or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by the operators directly and exclusively in the use of the aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issue pursuant to the laws of this state, the United States or any foreign government is exempt from the use tax.
(1995 Code, § 5.08.130)
Editor’s note:
Section 5.08.130(A)(4) shall be operative January 1, 1984.
Section 5.08.130 shall be operative on the operative date of any act of Legislature of the State of California which amends Cal. Revenue and Taxation Code § 7202 or which repeals and reenacts Cal. Revenue and Taxation Code § 7202 to provide an exemption from city sales and use taxes for operators of waterborne vessels in the same, or substantially the same, language as the existing in subdivisions (i)(7) and (i)(8) § 7202 of those subdivisions read on October 1, 1983.