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b.Impose this tax with respect to certain sales,storage;use or other consumption of tangible personal property that would not be subject to tax by the state of California under the said provision of that code. 4. In Sections 6701, 6702 (except in the last sentence thereof), 6711, 6715, 6737, 6797 or 6828 of the California Revenue and Taxation Code. B.The word"county"shall be substituted for the word"state"in the phrase`retailer engaged in business in this state"in Section 6203 and in the definition of that phrase in Section 6203 of the California Revenue and Taxation Code. (Ord. 2004-32 § 1 (Part)) 2.08.251 Permit not required. If a seller's permit has been issued to a retailer under Section 6067 of the California Revenue and Taxation Code,an additional transactor's permit shall not be required by this article. (Ord. 2004-32 § 1 (part)) 2.08.252 Exemptions and exclusions. A. In addition to any other exemption or exclusion required by law,there shall be excluded from the measure of the transactions tax and the use tax the amount of any sales tax or use tax imposed by the state of California or by any city,city and county, or county pursuant to the Bradley-Bums Uniform Local Sales and Use Tax Law or the amount of any state-administered transactions or use tax. B.There are exempted from computation of the amount of transactions tax imposed by this article, gross receipts from: 1. The sale of tangible personal property, other than fuel or petroleum products,to operators of aircraft to be used or consumed principally outside the county in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state,the United States or any foreign government; 2. The sale of property to be used outside the county which is shipped to a point outside the county pursuant to the contract of sale,by delivery to such point by the retailer or his or her agent or by delivery by the retailer to a carrier for shipment to a consignee at such point For the purposes of this subsection, delivery to a point outside the county shall be satisfied: a. With respect to vehicles (other than commercial vehicles) subject to registration pursuant to Chapter 1 (commencing with Section 4000) of Division 3 of the California Vehicle Code,aircraft licensed in compliance with Section 21411 of the California Public Utilities Code and undocumented vessels registered under Chapter 6