Exclusions from tax

There is hereby excluded from the tax levied and imposed under this article:

(1)

Any liquid product or gas product or combination thereof used in an internal combustion engine or motor for the generation of power to propel motor vehicles on the public highways;

(2)

The purchase of not more than five (5) gallons of fuel oil delivered at the seller's place of business into the purchaser's container of not more than five (5) gallons' capacity;

(3)

The purchase of fuel oil for use in the propulsion of ships, motor vessels, motor boats, aircraft, railroad trains and other media of transportation;

(4)

The purchase of fuel oil for use as fuel in the operation of internal combustion engines;

(5)

The purchase of fuel oil by a public or private utility, including municipal corporations and rural electric cooperative associations, either for resale or for use as fuel in the generation of electricity; and

(6)

The purchase by any recognized church in the city for use exclusively for church purposes.

(Ord. No. 89-245, § 2(37-76), 9-28-89)