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<br /> 7A <br /> Page 11 <br /> ~/l~, t' fj f {i, <br /> ..Jr. 'S, ~j;ff'\j.J .Ie <br /> the amount of any sales tax or use tax imposed by the State of California or by any <br /> city, city and county, or county pursuant to the Bradley-Burns Local Sales and Use <br /> Tax Law or the amount of any state-administered transactions or use tax. <br /> b. There are exempted from the computation of the amount of transactions tax gross <br /> receipts derived from: <br /> (1 ) Sales of tangible personal property, other than fuel or petroleum products, to <br /> operators of aircraft to be used or consumed principally outside the County in <br /> which the sale is made and directly and exclusively in the use of such aircraft <br /> as common carriers of persons or property under the authority of the laws of <br /> this state, the United States, or any foreign government; <br /> (2) Sales of property to be used outside the County which is shipped to a point <br /> outside the County, pursuant to the contract of sale, by delivery to such point <br /> by the retailer or his agent, or by delivery by the retailer to a carrier for <br /> shipment to a consignee at such point. For the purposes of this paragraph, <br /> delivery to a point outside the County shall be satisfied; <br /> (i) With respect to vehicles (other than commercial vehicles) subject to <br /> registration pursuant to Chapter 1 (commencing with section 4000) of <br /> Division 3 of the Vehicle Code, aircraft licensed in compliance with <br /> section 21411 of the Public Utilities Code, and undocumented vessels <br /> registered under Division 3.5 (commencing with Section 9840) of the <br /> Vehicle Code by registration to an out-of-County address and by a <br /> declaration under penalty of perjury, signed by the buyer, stating that <br /> such address is, in fact, his principal place of residence; <br /> (ii) With respect to commercial vehicles by registration to a place of <br /> business out-of-County, and a declaration under penalty of perjury, <br /> signed by the buyer, that the vehicle will be operated from that address; <br /> (3) Sale of tangible personal property jf 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; and <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 /> For the purposes of subsections (3) and (4), above, the sale or lease of tangible <br /> personal property shall be deemed not to be obligated pursuant to a contract of <br /> lease for a ny period of time for which any party to the contract or lease has the <br /> unconditional right to terminate the contract upon notice, whether or not such right <br /> is exercised. <br /> c. There are exempted from the use tax imposed by this ordinance, the storage, use <br /> or other consumption in this County of tangible personal property: <br /> (1 ) The gross receipts from the sale of which have been subject to a transactions <br /> tax under any state-administered transactions and use tax ordinance; <br /> (2) Other than fuel or petroleum products purchased by operators of aircraft and <br /> 4 <br /> - <br />