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<br />"(d) The storage or use of tangible personal <br />property in the transportation or trans- <br />mission of persons, property or communi- <br />cations, or in the generation, transmission <br />or distribution of electricity or in the <br />manufacture, transmission or distribution <br />of gas in intrastate, interstate or foreign <br />commerce by public utilities which are <br />regulated by the Public utilities Commission <br />of the state of California. <br /> <br />"Section 32.10. Subject to the provisions of Section <br /> <br />32.11: <br /> <br />"(a) The amount subject to tax shall not include <br />any sales or use tax imposed by the State <br />of california upon a retailer or consumer~ <br /> <br />"(b) The storage, use or other consumption of <br />tangible personal property, the gross receipts <br />from the sale of which have been subject to <br />tax under a sales and use tax ordinance enacted <br />in accordance with Part 1.5 of Division 2 of <br />the Revenue and Taxation Code by any city and <br />county, county, or city in this State shall <br />be exempt from the tax due under this article~ <br /> <br />"(c) There are exempted from the computation of the <br />amount of the sales tax the gross receipts <br />from the sale of tangible personal property to <br />operators of waterborne vessels to be used or <br />consumed principally outside the city in which <br />the sale is made and directly and exclusively <br />in the carriage of persons or property in such <br />vessels for commercial purposes~ <br /> <br />11 (d) The storage, use, or other consumption of tan- <br />gible personal property purchased by operators <br />of waterborne vessels and used or consumed by <br />such operators directly and exclusively in the <br />carriage of persons or property of such vessels <br />for commercial purposes is exempted from the <br />use tax; <br /> <br />II (e) There are exempted from the computation of the <br />amount of the sales tax the gross receipts <br />from the sale of tangible personal property to <br />operators of aircraft to be used or consumed <br />principally outside this city and directly <br />and exclusively in the use of such aircraft <br />as common carriers of persons or property <br />under the authority of the laws of this state, <br />the united states, or any foreign government~ <br /> <br />"(f) In addition to the exemptions provided in <br />Sections 6366 and 6366.1 of the Revenue and <br />Taxation Code the storage, use, or other con- <br />sumption of tangible personal property pur- <br />chased by operators of aircraft and used or <br /> <br />-6- <br />