Laserfiche WebLink
1 <br />2. <br />31 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />241 <br />25 <br />26 <br />27 <br />and used or consumed by such operators directly and exclusively in <br />carriage of persons or property of such vessels for commercial pur- <br />poses is exempted from the use tax. <br />(e) There are exempted from the computation of thi <br />amount of the sales tax the gross receipts from the sale of tangibl <br />personal property to operators of aircraft to be used or consumed <br />principally outside the city in which the sale is made and directly <br />and exclusively in the use of such aircraft as common carriers of <br />,persons or property under the authority of the laws of this state, <br />the United States, or any foreign government. <br />(f) In addition to the exemptions provided in <br />Sections 6366 and 6366.1 of the Revenue and Taxation Code the stor- <br />age, use, or other consumption of tangible personal property pur- <br />chased by operators of aircraft and used or consumed by such operat< <br />directly and exclusively in the use of such aircraft as common carr: <br />ers of persons or property for hire or compensation under a certifi- <br />tate of public convenience and necessity issued pursuant to the law: <br />lof this state, the United States, or any foreign government is exem4 <br />ed from the use tax. <br />SECTION 3. Section 1 shall be operative January 1, 1984. <br />SECTION 4. Section 2 shall be operative on the operative <br />date of any act of the Legislature of the State of California which <br />amends Section 7202 of the Revenue and Taxation Code or which repeal <br />and reenacts Section 7202 of the Revenue and Taxation Code to provic <br />an exemption from city sales and use taxes for operators of water- <br />borne vessels in the same, or substantially the same, language as tE <br />!existing in subdivisions (i)(7) and (i)(8) of Section 7202 of the <br />