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Use Tax — Exclusions from Taxes Due

San Diego Municipal Code § 32.53.3
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§32.53.3 Use Tax — Exclusions from Taxes Due 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 has been subject to sales tax under a sales and use tax ordinance enacted in accordance with Part 1.5 of Division 2 of the Revenue and Taxation Code by any city and county, county, or city in this State. (Amended 12–12–1983 by O–16092 N.S.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art02Division00.pdf#page=5Fetched: 10/28/2026

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32.53.3 | Corpus