A. The amount of any sales or use tax imposed by the state on a retailer or consumer;

B. The gross receipts from the sale of or the cost of storage, use or other consumption of tangible personal property upon which a sales or use tax has become due by reason of the sale transaction to any other municipality and any county in the state, under the sales or use tax ordinance enacted by the county or municipality in accordance with the Sales and Use Tax Act. (Ord. 90-04 § 4(b)(4)(A), (B), 1990)