§ 82-111. Generally.

The taxes imposed by this article shall not apply to transactions including the following tangible personal property:

(1)

Where a part of the purchase price is represented by an article traded in, the sales tax is payable on the total purchase price, less the market value of the article traded in. The taxes imposed by this article shall apply to the following: sales of used articles taken in trade, or a series of trades, as a credit or part payment on the sale of a new article, provided the tax levied by this article is paid on the full gross sales of the new article. Interpreting this provision, the term "new article" means the original stock in trade of the dealer, and shall not be limited to newly manufactured articles. The original stock or article, whether it be a used article or not, shall be subjected to the tax.

(2)

The sale at retail, the use, the consumption, the distribution and the storage to be used or consumed in the city of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: gasoline; steam; water (not included is mineral water or carbonated water, or any water put up in bottles, jugs or containers, all of which are not exempted); electric power or energy; newspapers; fertilizer and containers used for farm products, when sold directly to the farmer; natural gas; and new automobiles withdrawn from stock by factory-authorized new automobile dealers, with the approval of the collector of revenue of the state and titled in the dealer's name for use as demonstrators.

(3)

The tax shall not apply to ship chandlers' supplies sold in the city for use or consumption in coastwise and foreign maritime commerce and materials sold or used in the repair of vessels engaged in coastwise and foreign maritime commerce.

(4)

The tax shall not apply to the gross proceeds derived from the sale in the city of livestock, poultry and farm products direct from the farm if such sales are made directly by the producers. When sales of livestock, poultry and other farm products are made to consumers by any person other than the producer, they are not exempted from the tax imposed by this article; provided, however, that each and every agricultural commodity sold by any person, other than a producer, to any other person, civil or natural, who purchases not for direct consumption but for the purpose of acquiring raw products for the use or for sale in the process of preparing, finishing or manufacturing such agricultural commodity for the ultimate retail consumer trade shall be exempted from any and all provisions of this article, including payment of the tax applicable to the sale, storage, use, transfer or any other utilization of such article, or handling thereof, except when such agricultural commodity is actually sold as a marketable or finished product to the ultimate consumer, and in no case shall more than one tax be exacted.

(5)

The use tax shall not apply to livestock and livestock products, to poultry and poultry products, or to farm, range and agricultural products when produced by the farmer and used by him and members of his family.

(6)

The tax shall not apply to the sale at retail of seeds for use in planting of any kind of crops.

(7)

The sales tax imposed shall not apply to the sale of admission tickets by Little Theater organizations.

(8)

The sales and use taxes imposed shall not apply to the amount paid by the operator of a motion picture theater to a distributing agency for use of films or photoplays.

(9)

The tax imposed shall not apply to sale at retail of pesticides used for agricultural purposes, including particularly, but not by way of limitation, insecticides, herbicides and fungicides.

(10)

The sales tax imposed shall not apply to the sale of admission tickets by domestic nonprofit corporations or by any other domestic nonprofit organization known as a symphony organization or as a society or organization engaged in the presentation of musical performances; provided that this subsection shall not apply to performances given by out-of-city or nonresident symphony companies, nor shall this subsection apply to any performance intended to yield a profit to the promoters thereof.

(City Code 1965, § 21-34)