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There shall be exempt from the tax due under this section:

A. The amount of any sales or use tax imposed by the state of California upon a retailer or consumer.

B. The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to a sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the California Revenue and Taxation Code by any city and county, county, or city in this state.

C. Provided, however, that the storage or use of tangible personal property in the transportation or transmission of persons, property, or communications or in the generation, transmission or distribution of electricity or in the manufacture, transmission or distribution of gas in intrastate, interstate or foreign commerce by public utilities which are regulated by the Public Utilities Commission of the state of California shall be exempt from 80 percent of the tax due under this section. (Ord. 393, eff. 5/17/72; Ord. 250, eff. 12/6/61; Ord. 233, eff. 12/3/58; Prior code § 14103(b)(3))