§ 7-412. EXEMPTIONS.

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In addition to those exemptions contained in Part 1 of Division 2 of the California Revenue and Taxation Code which are incorporated into this article by reference, there shall be excluded from the computation of the tax the sales price of:
(1) Purchases of property upon which a sales tax, purchase tax, use tax, purchase and use tax, or any of them, has been legally imposed by and paid on the same transaction to any city of the State of California;

(2) Purchases of materials and/or fixtures withdrawn from local stock for use in a county where such materials and/or fixtures are subject to a state administered local use tax, provided records are maintained by the user showing the job location, the quantity and the cost of such materials and/or fixtures so withdrawn. (Orig. Ord. 3669; Am. Ord. 5278, 1958; Rep. and Added Ord. 5176, 1957).

                    
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