There shall be excluded from the purchase price paid, or changed, by which the tax is measured:
(A) The amount of any sales or use tax imposed by the state upon a retailer or consumer; and/or
(B) The gross receipts from the sales of, or the costs of, storage, use, or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sales transaction to any other municipality and any county in the state under the sales or use tax ordinance enacted by the county or municipality, in accordance with the Sales and Use Tax Act, being UCA Title 59, Ch. 12.
(Prior Code, § 4.02.040) (Ord. 3-91, passed 7-17-1991) Penalty, see § 33.999