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8.A. - Page 32 <br />shipment to a consignee at such point. For the purposes of this paragraph, <br />delivery to a point outside the City shall be satisfied: <br />a. With respect to vehicles (other than commercial vehicles) <br />subject to registration pursuant to Chapter 1 (commencing with <br />Section 4000) of Division 3 of the Vehicle Code, aircraft licensed in <br />compliance with Section 21411 of the Public Utilities Code, and <br />undocumented vessels registered under Division 3.5 (commencing <br />with Section 9840) of the Vehicle Code by registration to an out -of - <br />City address and by a declaration under penalty of perjury, signed by <br />the buyer, stating that such address is, in fact, his or her principal <br />place of residence; and <br />b. With respect to commercial vehicles, by registration to a place <br />of business out -of -City and declaration under penalty of perjury, <br />signed by the buyer, that the vehicle will be operated from that <br />address. <br />3. The sale of tangible personal property if the seller is obligated to furnish the <br />property for a fixed price pursuant to a contract entered into prior to the <br />operative date of this ordinance. <br />4. A lease of tangible personal property which is a continuing sale of such <br />property, for any period of time for which the lessor is obligated to lease the <br />property for an amount fixed by the lease prior to the operative date of this <br />ordinance. <br />5. For the purposes of subparagraphs (3) and (4) of this section, the sale or <br />lease of tangible personal property shall be deemed not to be obligated <br />pursuant to a contract or lease for any period of time for which any party to <br />the contract or lease has the unconditional right to terminate the contract or <br />lease upon notice, whether or not such right is exercised. <br />C. There are exempted from the use tax imposed by this ordinance, the storage, use <br />or other consumption in this City of tangible personal property: <br />1. The gross receipts from the sale of which have been subject to a <br />transactions tax under any state -administered transactions and use tax <br />ordinance. <br />2. Other than fuel or petroleum products purchased by operators of aircraft <br />and used or consumed by such operators directly and exclusively in the use <br />of such aircraft as common carriers of persons or property for hire or <br />compensation under a certificate of public convenience and necessity <br />issued pursuant to the laws of this State, the United States, or any foreign <br />government. This exemption is in addition to the exemptions provided in <br />ATTY/RESO.0075/CC RESO ELECTION — SALES TAX <br />REV: 07-19-18 VR <br />Page 10 of 13 <br />