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10. PREPRINTED NEWSPAPER SUPPLEMENTS. <br /> 11. STORAGE SPACE: The tax shall be paid on the periodic charge for <br /> the rental of indoor or outdoor storage space ordinarily used to store <br /> tangible personal property in the city. <br /> 12. TANGIBLE PERSONAL PROPERTY: Upon the price of tangible <br /> personal property stored, used or consumed, or withdrawn from <br /> inventory for business or personal use within the city on which the city <br /> sales tax or other lawfully imposed tax has not been charged by the <br /> vendor or paid by the consumer. <br /> 13. TELECOMMUNICATIONS: In the case of the sale or transfer of <br /> telecommunication equipment as an inducement to a consumer to enter <br /> into or continue a contract for telecommunications services. <br /> C. Section 3.20.310 of the Louisville Municipal Code is hereby repealed and re- <br /> enacted to read in full as follows: <br /> Sec. 3.20.320. Exemptions from Use Tax. <br /> A. The transactions set forth in this section are exempt from the <br /> imposition of the tax levied by section 3.20.300. The burden of proving that any <br /> taxpayer is exempt from collecting or paying sales tax shall be on the taxpayer: <br /> 1. CERTAIN NONRESIDENT AUTOMOTIVE VEHICLES: The <br /> storage or use of a motor vehicle if the owner is or was, at the time of <br /> purchase, a nonresident of the city, and he purchased the automotive <br /> vehicle outside of the city, for use outside the city, and actually so <br /> used it for a substantial and primary purpose for which it was acquired <br /> and he lawfully registered, titled, and licensed said motor vehicle <br /> outside of city. <br /> 2. GOVERNMENT, RELIGIOUS CHARITABLE: The storage, use, <br /> or consumption of tangible personal property by the United States <br /> government, or the state of Colorado, or its institutions, or its political <br /> subdivisions in their governmental capacities only or by religious or <br /> charitable corporations in the conduct of their regular religious or <br /> charitable functions. <br /> 3. LIMITATIONS: The use or consumption of tangible personal <br /> property which occurs more than three (3) years after the most recent <br /> sale of such property, if within the three years following such sale, the <br /> property has been significantly used within the State of Colorado for <br /> the principal purpose for which it was purchased. <br /> 6 <br />