3.20.120 Exclusions.

There shall be excluded from the measure of tax:

(A) The amount of any sales or use tax imposed by the state of California upon a retailer or consumer;

(B) The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this state;

(C) The gross receipts from the sale of tangible personal property to operators or aircraft to be used or consumed principally outside this city and to be used or consumed in the use of the aircraft as a common carrier under the authority of the laws of this state, the United States or any foreign government;

(D) In addition to the exemptions provided in Revenue and Taxation Code Section 6366 and 6366.1, storage, use, or other consumption of tangible personal property purchased by operators or aircraft to be used or consumed by the operators in the use of the aircraft as a common carrier under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government.