2632.4. - EXEMPTIONS.

In addition to those exemptions contained in Part 1 of Division 2 of the Revenue and Taxation Code of the State included in this Part by reference, there shall be excluded from the computation of the tax gross receipts from:

(1)

Sales made to or by the State or any agency, department, political subdivision, district or municipal corporation thereof;

(2)

Sales of property to be consumed in, or incorporated into the erection, construction, repair or alteration of either public works or buildings belonging to or being constructed by or on behalf of, or for the use of the United States Government, the State or any agency, department, political subdivision, district or public or municipal corporation of the State.

(3)

Sales made pursuant to contracts actually executed in good faith prior to the effective date of this Part.

(4)

Sales of meals, food and drinks sold or served on common carriers operating into, through or out of the City from or to points outside the City.

(5)

Purchases of property by operators of common carriers and waterborne vessels to be used or consumed in the operation of such common carriers or waterborne vessels principally outside the City.

No tax shall be due hereunder if a sales tax, purchase tax, use tax or purchase and use tax imposed by any other city, county or city and county of the State, other than the County of Los Angeles, has been paid on the same transaction.

The sales tax does not apply to sales of property which is shipped to a point outside of the City, pursuant to the contract of sale, by delivery by the retailer to such point by means of:

(1)

Facilities operated by the retailer;

(2)

Delivery by the retailer to a carrier for shipment to consignee at such point;

(3)

Delivery by the retailer to a customs broker or forwarding agent for shipment outside the City.