Arcadia Municipal Code Div. 1 Definitions and Exemptions

"Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, subject, however, to the exemptions set forth in the following sections.

"Use" does not include the sale of that property in the regular course of business.

"Use" does not include the keeping, retaining or exercising of any right or power over tangible personal property shipped or brought into the City and which is thereafter transported outside the City for principal use or consumption outside the City, and which property is actually so used or consumed.

"Use" does not include the use of such property for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property which is to be transported outside the City and thereafter used principally outside the City, or which is to be subsequently sold or resold in the regular course of business.

"Use" does not include the exercise of any right or power over tangible personal property incident to ownership of that property if such property was purchased for principal use or consumption outside the City and is so used or consumed.

"Use" does not include the use of tangible personal property actually employed in the transportation or transmission of persons, property, gas, electricity or communications in intrastate, interstate or foreign commerce by public utilities regulated by the Public Utilities Commission of the State of California.