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are consummated shall be determined under rules and regulations to be prescribed and adopted by the State Board of Equalization. (Ord. 2004-32 § 1 (part)) 2.08.248 Use tax rate. An excise tax is hereby imposed on the storage, use or other consumption in the territory of Alameda County of tangible personal property purchased from any retailer on and after the operative date of this article for storage, use or other consumption in said territory at the rate of one-half of one percent of the sales price of the property.The sales price shall include delivery charges when such charges are subject to state sales or use tax regardless of the place to which delivery is made. (Ord.2004-66 § I (part); Ord..2004-32 § 1 (part)) 2.08.249 Incorporation of provisions of state law. Except as otherwise provided in this article and except insofar as any provisions of this article may be inconsistent with Part 1.6 of Division 2 of the California Revenue and Taxation Code,all of the provisions of Part 1 (commencing at Section 6001)of Division 2 of the California Revenue and Taxation Code are hereby adopted and made a part of this article as though fully set forth herein.(Ord.2004-32 § I (part)) 2.08.250 Limitations on adoption of state law and collection of use taxes. The following requirements shall be followed in applying the provisions of Part 1 of Division 2 of the California Revenue and Taxation Code to this article: A. Wherever the state of California is named or referred to as the taxing agency,the name of this county shall be substituted therefor.However,said substitution shall not be made when: 1. The word "state" is used as a part of the title of the State Controller, State Treasurer,State Board of Control,State Board of Equalization,State Treasury or the Constitution of the state of California; 2. The result of that substitution would require action to be taken by or against this county or any agency,officer or employee thereof,rather than by or against the State Board of Equalization, in performing functions incident to the administration or operation of this article; 3. In those sections, including but not limited to sections referring to the exterior boundaries of the state of California,where the result of the substitution would be to: a. Provide an exemption from this tax with respect to certain sales, storage, use or other consumption of tangible personal property that would not otherwise be exempt from this tax,while such sales,storage,use or other consumption remain subject to tax by the state under the provisions of Part 1 of Division 2 of the Revenue and Taxation Code;or 5