2632.2. - EXCEPTIONS.

The provisions of the State Sales and Use Tax Law pertaining solely to the "Use Tax" and Sections 6051, 6052, 6053, 6066, 6067, 6068, 6069, 6070, 6071, 6451, 7052, 7056, 7101, 7102, 7151, 7152, 7153 of the California Revenue and Taxation Code, applicable to sales of property at retail, shall not be included.

The term "gross receipts", as used herein, does not include the amount of any tax imposed by the State upon or with respect to retail sales, whether imposed upon the retailer or upon the consumer.