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v 4 <br />(111) The gross receipts from the sale of <br />tangible personal property to operators of air- <br />craft to be used or consumed principally outside <br />the city in which the sale is made and directly <br />and exclusively in the use of such aircraft as <br />common carriers of persons or property under the <br />authority of the laws of this state, the United <br />States, or any foreign government. <br />Section 3. Subparagraph (3.5) is added to paragraph (b) of <br />Section 3-6.05 of said Chapter 6 to read: <br />(3.5) There shall be exempt from the tax due under this <br />section: <br />(1) The amount of any sales or use tax <br />imposed by the State of California upon a retailer <br />or consumer. <br />(11) The storage, use or other consumption of <br />tangible personal property, the gross receipts from <br />the sale of which has been subject to sales tax under <br />a sales and use tax ordinance enacted in accordance <br />with Part 1.5 of Division 2 of the Revenue and <br />Taxation Code by any city and county, county, or <br />city in this state. <br />(111) The storage, use, or other consumption of <br />tangible personal property purchased by operators of <br />waterborne vessels and used or consumed by such <br />operators directly and exclusively in the carriage <br />of persons or property in such vessels for commercial <br />purposes. <br />-2- <br />