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4. MUNICIPAL PROJECTS: No use tax shall be due on the purchase of <br /> construction materials used in construction projects undertaken and <br /> managed directly by the city. <br /> 5. OTHER LAWFUL TAX PAID: The city's use tax shall not apply to <br /> the storage, use or consumption of any article of tangible personal <br /> property the sale or use of which has already been subjected to a sales <br /> or use tax of another statutory or home rule municipality legally <br /> imposed on the purchaser or user equal to or in excess of the use tax <br /> required to be paid pursuant to this title. A credit shall be granted <br /> against the city's use tax with respect to the person's storage, use or <br /> consumption in the city of tangible personal property, the amount of <br /> the credit to equal the tax paid by him by reason of the imposition of a <br /> sales or use tax of the previous statutory or home rule municipality on <br /> his purchase or use of the property. The amount of the credit shall not <br /> exceed the amount of the use tax required to be paid pursuant to this <br /> chapter. <br /> 6. SALES TAXED ITEMS: The storage, use, or consumption of any <br /> tangible personal property the sale of which is subject to a retail sales <br /> tax imposed by the city. <br /> 7. STORAGE: The storage of construction and building materials. <br /> 8. TEMPORARY NONRESIDENT USE: The storage, use, or <br /> consumption of tangible personal property brought into the city by a <br /> nonresident thereof for his own storage, use, or consumption while <br /> temporarily within the city; provided, however, that this exemption <br /> does not apply to the storage, use, or consumption of tangible personal <br /> property brought into this state by a nonresident to be used in the <br /> conduct of a business in the city. <br /> 9. WHOLESALE TRANSACTIONS: The storage, use, or consumption <br /> of tangible personal property by a person engaged in the business of <br /> manufacturing or compounding for sale, profit, or use any article, <br /> substance, or commodity, which tangible personal property enters into <br /> the processing of or becomes an ingredient or component part of the <br /> product or service which is manufactured, compounded, or furnished <br /> and the container, label, or the furnished shipping case thereof. <br /> B. The list of exemptions shall not be increased by implication or <br /> similarity. <br /> 7 <br />