(A) No exemptions are granted from the municipal energy sales and use tax except as may be expressly provided in UCA § 10-1-305(2)(b); notwithstanding an exemption granted by UCA § 59-12-104.
(B) Notwithstanding the above, the following are exempt from the municipal energy sales and use tax by virtue of the provisions of UCA § 10-1-305(2)(b):
(1) The sales and use of aviation fuel, motor fuel, or special fuel subject to taxation under UCA Title 59, Chapter 13, Motor and Special Fuel Tax Act;
(2) The sale and use of taxable energy that is exempt from taxation under federal law or the Constitution of the United States, or the State Constitution;
(3) The sale and use of taxable energy purchased or stored in the state for resale;
(4) The sale 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 UCA Title 59, Chapter 13, Motor and Special Fuel Tax Act;
(5) Taxable energy brought into the state by a non-resident for the non-resident’s own personal use or enjoyment while within the state, except for taxable energy purchased for use in the state by a non-resident living or working in the state at the time of purchase;
(6) The sale or use of taxable energy for any purpose other than use as a fuel or energy; and
(7) The sale of taxable energy for use outside of the boundaries of the city.
(C) The sale, storage, use, or other consumption of taxable energy is exempt from the municipal energy sales and use tax levied by this subchapter; 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 the state, as authorized by UCA Title 59, Chapter 12, Part 3; and
(2) The city is paid the difference between the tax paid to the other municipality and the tax that would otherwise be due under this subchapter, if the tax due under this subchapter exceeds the tax paid to the other municipality.
(Prior Code, § 4.04.040) (Ord. 14-98, passed 5-20-1998)