(a) For the purpose of this Article, the use tax imposed under this Article shall not apply to the storage or use of a motor vehicle if the owner is or was, at the time of purchase, a nonresident of the Town, and he or she purchased the vehicle outside the Town, for use outside the Town and actually so used it for a substantial and primary purpose for which it was acquired, and he or she registered, titled and licensed said motor vehicle outside the Town.

(b) The use tax shall be imposed only for the privilege of consuming in the Town any construction and building materials purchased at retail, or for the privilege of storing, using or consuming in the Town any motor and other vehicles, purchased at retail and on which registration is required, or both, but shall not apply to the storage, use or consumption of any article of tangible personal property the sale or use of which has already been subject to a legally imposed sales or use tax by the Town, or by another town, city or county equal to or in excess of the tax imposed herein. A credit shall be granted against the use tax imposed by this Article with respect to a person’s use or consumption in the Town of tangible personal property purchased by him or her in another town, city or city and county, and a credit equal to the tax paid by him or her by reason of the imposition of a sales or use tax of a previous town, city or city and county shall be given. The amount of credit shall not exceed the tax imposed herein.

(c) The use tax shall not apply to the storage of construction and building materials.

(d) No use tax shall apply to the storage, use or consumption of tangible personal property by the United States government or the State, its institutions or its political subdivisions in their governmental capacities only, or by religious or charitable corporations in the conduct of their regular religious or charitable functions.

(e) Use tax shall not apply to the storage, use or consumption of tangible personal property by a person engaged in the business of manufacturing or compounding for sale, profit or use any article, substance or commodity, which tangible personal property enters into the processing of or becomes an ingredient or component part of the product or service which is manufactured, compounded or furnished, and the container, label or furnished shipping case thereof.

(f) No use tax shall apply to the storage, use or consumption of tangible personal property and household effects acquired outside the Town and brought into Town by a nonresident acquiring residency.

(g) No use tax shall apply to the storage, use or consumption of any construction and building materials and motor and other vehicles on which registration is required, if a written contract for the purchase thereof was entered into prior to the effective date of this Article.

(h) Use tax shall not apply to the storage, use or consumption of any construction and building materials required or made necessary in the performance of any construction contract bid, let or entered into at any time prior to the effective date of this Article. (Ord. 272 §8, 1977)