3.36.090 Sales tax – Exclusions.
This section is included in your selections.
There shall be excluded from the gross receipts by which the tax is measured:
A. The amount of any sales or use tax imposed by the state upon a retailer or consumer;
B. Receipts from sales to operators of common carriers and waterborne vessels of property to be used or consumed in the operation of such common carriers or waterborne vessels principally outside of this City. (Ord. 775 § 4; prior code § 30.8(B)(4)).